Accounts receivable for which the statute of limitations has expired must be written off as the organization's losses (clause 77 of the Regulations on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n.)

In general, accounts receivable are written off at a loss after the statute of limitations expires. In accordance with Art. 196 of the Civil Code of the Russian Federation, it is three years. However, at present this requirement only applies to the requested accounts receivable. And precisely the one for which the creditor organization did everything to ensure that it was repaid. By the way, tax authorities believe that a necessary condition for recognizing receivables as reclaimed is the creditor filing a claim in court.

In other cases, receivables (which are considered unclaimed) must be written off as losses after four months from the date of actual receipt of goods (work, services) by the debtor.

But in any case (both when writing off claimed and when writing off unclaimed receivables), over the next five years it must be reflected on the balance sheet. This is what account 007 is intended for. This is done in order to monitor the debtor’s property situation: perhaps after some time he will still pay off his debt.

Analytical accounting is maintained for each debtor whose debt is written off at a loss, and for each debt written off at a loss.

Dt 91-2 Kt 62 (76) - accounts receivable written off;

Dt 007 - the debt of the insolvent debtor is reflected;

When writing off debt from off-balance sheet accounting after 5 years, the following entry is made:

Kt 007 - the debt is written off from off-balance sheet accounting.

The debt of an insolvent debtor can be written off from account 007 before this period. This happens in two cases:

the debtor has repaid the debt;

The debtor organization has been liquidated.

In January 2007 Sigma CJSC supplied a batch of its own products to Renk LLC. The cost of these products, according to the contract, is 89,115 rubles. (including VAT - 13,594 rubles) Payment period for products is March 2008.

However, by March the products had not been paid for due to the insolvency of the buyer (Renk LLC), although Sigma CJSC went to court.

In January 2010, i.e. after the expiration of the limitation period, the following entries were made in the accounting records of Sigma CJSC:

Dt 91-2 Kt 62 89 115 rub. – the claimed receivables are written off at a loss after the expiration of the limitation period;

Dt 007 89 115 rub. – the amount of written off claimed receivables is reflected on the balance sheet.

In January 2015 (if the debt is not repaid before this date), the organization will need to write off the amounts of outstanding receivables from off-balance sheet accounting by making the following entry:

Kt 007 89 115 rub. – the amount of outstanding receivables is written off off-balance sheet.

Account 008 “Securities for obligations and payments received”

Account 008 records the amounts of guarantees received from other organizations as security for:

fulfillment by your organization of certain obligations (payment for goods received, repayment of credit or loan, etc.)

payment for goods sold by your organization to customers.

Guarantees are accounted for in monetary terms. If the guarantee agreement does not specify the amount of the guarantee, it is determined based on the terms of the contract under which you received it.

Dt 008 - a guarantee has been obtained from a third party.

After the obligation for which a guarantee was received from another organization is fulfilled, the amount of the guarantee is written off:

Kt 008 - the guarantee amount is written off after the organization fulfills its obligations.

Example

Obtaining a guarantee of your own solvency

ZAO Feya entered into an agreement for the purchase of production equipment worth RUB 590,000. (including VAT - 90,000 rubles) The supplier demanded a bank guarantee to ensure payment for the equipment. CJSC Fairy turned to the servicing bank with a request to provide such a guarantee. The bank issued a guarantee in the amount of RUB 600,000.

Dt 008 590 000 rub.

- the amount of the guarantee received from the bank is taken into account;

Dt 08 Kt 60,500,000 rub. (RUB 590,000 – RUB 90,000) - equipment was capitalized;

Dt 19 Kt 60 90 000 rub. - VAT on capitalized equipment is taken into account;

Dt 01 Kt 08,500,000 rub. - equipment was accepted for balance; . - Dt 68 Kt 19 RUB 90,000

tax deduction has been made;

Dt 60 Kt 51,590,000 rub. - the equipment was paid to the supplier;

Kt 008 590 000 rub. - the amount of the guarantee received from the bank is written off.

CJSC Kompas entered into an agreement for the supply of goods with LLC Katerina. The cost of goods is 295,000 rubles. (including VAT - 45,000 rubles), cost - 120,000 rubles. CJSC Kompas (supplier) demanded that the buyer, Katerina LLC, provide a bank guarantee to ensure payment for the goods. Katerina LLC provided a bank guarantee. After this, Compass JSC shipped the goods.

Dt 008 295 000 rub.

– reflects the amount of the bank guarantee received;

Dt 62 Kt 90-1,295,000 rub. – revenue from the sale of goods is reflected;

Dt 90-2 Kt 41,120,000 rub. – the cost of goods sold is written off;

Dt 90-3 Kt 68 45,000 rub. – VAT is charged;

Dt 51 Kt 62,295,000 rub. - funds have been received from the buyer;

Kt 008 RUB 295,000 – the amount of the bank guarantee has been written off.

At the end of the month, the financial result from the sale is determined:

Dt 90-9 Kt 99 130 000 rub. (RUB 295,000 – RUB 120,000 – RUB 45,000) - profit from the sale is reflected

The current accounting legislation provides for the need to reflect on the balance sheet (in account 007) any receivables written off at a loss due to the insolvency of debtors (see below Chart of Accounts and Instructions for its application). Therefore, the off-balance sheet set 007 should reflect, among other things, written off receivables from employees and written off receivables for taxes.

The rationale for this position is given below in the materials of the Glavbukh System"

The organization must promptly write off bad debts in accounting and recognize them in tax accounting.

Cases of accounts receivable In accounting, writing off accounts receivable from the reserve for doubtful debts

reflect with wiring:
Debit 63 Credit 62 (58-3, 71, 73, 76...)

– accounts receivable are written off at the expense of the created reserve.

The reserve can be used only within the reserved amounts. If during the year the amount of expenses for debt write-off exceeds the amount of the created reserve, reflect the difference as part of other expenses (clause 11 of PBU 10/99).

When writing off the difference, make the following entry:
Debit 91-2 Credit 62 (58-3, 71, 73, 76...)

– accounts receivable not covered by the reserve are written off.

Debit 007
– written off receivables are reflected.*

During this period, monitor the possibility of its collection if the debtor’s property status changes (clause 77 of the Regulations on Accounting and Reporting).

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

2. Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94N “On approval of the Chart of Accounts accounting financial and economic activities of organizations and instructions for its application"

Account 007 "Debt of insolvent debtors written off at a loss"

Account 007 “Debt of insolvent debtors written off at a loss” is intended to summarize information on the status of receivables written off at a loss due to the insolvency of debtors. This debt must be kept on the balance sheet for five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors.*

Amounts received in order to collect debts previously written off at a loss are debited

Order No. 34n: “Receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection, are written off for each obligation based on the inventory data, written justification and order (instruction) of the head of the organization and are charged accordingly to the reserve for doubtful debts or for the financial results of a commercial organization, if in the period preceding the reporting period, the amounts of these debts were not reserved in the manner prescribed by paragraph 70 of these Regulations, or for an increase in expenses for a non-profit organization. Writing off a debt at a loss due to the debtor's insolvency does not constitute cancellation of the debt.

What is transferred to off-balance sheet account 007?

This debt must be reflected on the balance sheet for five years from the date of write-off to monitor the possibility of its collection in the event of a change in the debtor’s property situation.” In accordance with the Instructions for the use of the Chart of Accounts, approved.

Order No. 94n: “Account 007 “Debt of insolvent debtors written off at a loss” is intended to summarize information on the state of receivables written off at a loss due to the insolvency of debtors. This debt must be kept on the balance sheet for five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors: Analytical accounting for account 007 “Debt of insolvent debtors written off at a loss” is maintained for each debtor whose debt is written off at a loss, and every debt written off at a loss.”

Off-balance sheet accounts

Dt 007 – liquidated bad debt is recorded in an off-balance sheet account. For more information about the procedure during which receivables are taken off balance sheet, the documentation that accompanies this procedure, and the transactions created, read the article “Writing off receivables to an off-balance sheet account.”
Accounts receivable arise as a result of various business transactions:

• the supplier received an advance payment, but did not ship the goods;
• the buyer has not repaid the debt on the goods supplied (services purchased, work performed, property received);
• the borrower turned out to be unreliable, etc.

Off-balance sheet account 007 reflects all written-off receivables that can be collected in the future, including debt arising as a result of business transactions involving employees.

Why do you need off-balance sheet accounting and will you be punished for its absence?

On off-balance sheet accounts, accounting is carried out by unilateral postings according to a simple scheme, i.e. without using double entry. These accounts do not correspond with each other or with other balance sheet accounts.
Off-balance sheet account 007 is intended to summarize information about uncollectible receivables written off from settlement accounts. The specified debt is recorded in off-balance sheet account 007 for 5 years from the date of its write-off from the settlement accounts.

Attention

Receipt of amounts in repayment of previously written off accounts receivable is reflected in the credit of off-balance sheet account 007. Analytical accounting on off-balance sheet account 007 is carried out for each debtor whose debt is written off from the settlement accounts, and for each written off debt (Instructions on the procedure for applying the standard chart of accounts, approved Resolution of the Ministry of Finance of the Republic of Belarus dated June 29, 2011 No. 50, hereinafter referred to as Instruction No. 50).

Accounting on off-balance sheet accounts.

Important

The basis for recognizing the act of the registering authority on the exclusion of an ineffective legal entity from the Register, the inconsistency of this act with the law, other legal acts and its violation of the rights and legally protected interests of a citizen or legal entity is invalid (Article 13 of the Civil Code of the Russian Federation). Thus, if, in the process of claims work, the legal services of the organization (or other persons) invalidate the act of the registering authority on the exclusion of a legal entity from the Unified State Register of Legal Entities, the relevant documents must be transferred to the accounting department of the organization.

Based on the specified documents in the organization’s accounting, accounts receivable that were previously written off in connection with the liquidation of the debtor are subject to restoration.

Off-balance sheet accounting

However, the absence of such information in financial (accounting) statements does not give users of these statements a complete picture of the company’s property status. For example, often, judging by reporting, production does not need production equipment at all, trade does not. warehouses, and the control apparatus is in the office.

Such information about the organization cannot in any way be considered reliable, and the auditor, if the volume of leased assets not reflected in the reporting is significant, is obliged to include a corresponding clause in the auditor’s report. To properly account for the organization, it is necessary to agree on the value of the leased objects in the contract with the lessor, and if this is not possible (lessors often shy away from providing such information) - to independently estimate their value.

Account 007 “debt of insolvent debtors written off at a loss”

So do we need off-balance sheet accounting? As we see, there is virtually no responsibility. Nevertheless, it is better to keep off-balance sheet accounting, since in many cases its absence will lead to the fact that interested users will not have a complete picture of the financial condition of the organization.

That is why auditors always pay attention to the absence of such accounting, although this leads to modification of the conclusion only in extreme cases. From authoritative sources Anna Alekseevna Efremova, deputy general director CJSC AKG RBS “The attitude towards off-balance sheet accounting in practice is much more relaxed than towards system entries, that is, towards entries on balance sheet accounts.

If an accountant “forgot” to reflect the acceptance of fixed assets for accounting or the recognition of revenue, this is considered a gross error.
And according to this PBU, the data reflected in off-balance sheet accounts is disclosed in the notes to the balance sheet. However, what these explanations should look like is not directly established by the Regulations.

Therefore, you can reflect data on off-balance sheet accounts in the explanatory note to the balance sheet. In this case, there simply will not be any separate lines of reporting items for off-balance sheet accounts, which means that it is impossible to punish for their distortion.

But to bring the organization to justice under Art. 120 of the Tax Code of the Russian Federation for a gross violation of accounting rules is possible, since such violations include the systematic failure to reflect transactions on accounting accounts. And off-balance sheet accounts are also accounting accounts, since they are provided for in the Chart of Accounts.

If an organization does not take into account at least two transactions, it will be fined 5,000 rubles. And some courts agree with this position.

An entry on the credit of off-balance sheet account 007 is also made if:

• the 5-year period for recording this information has expired;
• The debtor organization has been liquidated.

Inventory of objects recorded on account 007 The need for an inventory has already been discussed in the article. The organization must check the condition of all its property.

Including property that does not belong to her, but is listed in the accounting records, as well as property that is not taken into account for any reason. Thus, all off-balance sheet accounts are subject to inventory, including account 007 “Debt of insolvent debtors written off at a loss.”

In what order is the inventory of assets taken off-balance sheet carried out, what are the specifics of the inventory of these objects, see the article “Is it possible to carry out an inventory for off-balance sheet accounts?”
Accounting policy organizations may be regulated by additional features of analytical accounting, for example, separate accounting various types debts: by reasons for occurrence, by date of occurrence, etc. Conclusion According to regulations in accounting, accounting in off-balance sheet account 007 implies: A) the presence of a debtor; B) presence of debt; C) the presence of potential debt collection. According to Art. 419 of the Civil Code of the Russian Federation, upon the liquidation of a legal entity, the obligation is terminated, except in cases where the law or other legal acts assign the fulfillment of the obligation of the liquidated legal entity to another person (for claims for compensation for harm caused to life or health, etc.). Because
Write-off receivables must be reflected for 5 years on off-balance sheet account 007 in accordance with accounting legislation. Does this requirement apply when writing off debt for bankrupt enterprises, if the debt was written off on the basis of an extract confirming the exclusion of the debtor from the Unified State Register of Legal Entities? The procedure for accounting by an organization of receivables on account 007 is regulated by: - ​​Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n “On approval of the Regulations on accounting and financial statements V Russian Federation"—further Order No. 34n; - Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application” - hereinafter Order N 94n; — Accounting policy of the organization. In accordance with paragraph.

BUKH.1S experts spoke about the procedure for writing off bad debts using reserves, as well as debts not covered by reserves.

Accounts receivable is the sum of all debts owed to the organization by other legal entities and individuals. Accordingly, the organization's debtors are its debtors. Accounts receivable can be considered reliable (for example, if it is secured by a pledge, surety, bank guarantee), doubtful and hopeless (uncollectible).

When counterparties' debts are considered bad

Bad receivables are an amount that an organization cannot collect from its counterparties due to certain reasons. For profit tax purposes, bad debts (debts that cannot be collected) are considered debts if at least one of the conditions listed in paragraph 2 of Article 266 of the Tax Code of the Russian Federation is met:

1. The established limitation period has expired. In general, this period is three years (clause 1 of Article 196 of the Civil Code of the Russian Federation). The statute of limitations begins to run from the moment when a person learned or should have learned about a violation of his right (Article 200 of the Civil Code of the Russian Federation). The limitation period is interrupted if the debtor takes actions indicating recognition of the debt (Article 203 of the Civil Code of the Russian Federation). After the break, the limitation period begins to run again, but it cannot exceed ten years (clause 2 of Article 196 of the Civil Code of the Russian Federation).

Thus, accounts receivable may not be recognized as uncollectible for a long time.

2. The debtor’s obligation is terminated due to the impossibility of its fulfillment on the basis of the act government agency or liquidation of the organization.

3. There is a resolution of the bailiff on the completion of enforcement proceedings, confirming the impossibility of collecting debts. Wherein executive document must be returned to the claimant on the following grounds:

• it is impossible to establish the location of the debtor, his property or to obtain information about the availability of funds and other valuables belonging to him;
• the debtor does not have property that can be foreclosed on.

If there are several grounds for recognizing a receivable as bad (for example, the expiration of the statute of limitations and the liquidation of the debtor organization), then the debt is considered bad in the tax (reporting) period in which the first basis for recognizing the debt as bad took place (letter Ministry of Finance of Russia dated June 22, 2011 No. 03-03-06/1/373).

In the Regulations on accounting and reporting in the Russian Federation, approved. By order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulations), only receivables with an expired statute of limitations are explicitly named as debts that are unrealistic for collection (clause 77 of the Regulations).

However, in practice, the criteria for recognizing debts as bad, which are named in paragraph 2 of Article 266 of the Tax Code of the Russian Federation, are also applied for accounting purposes.

The procedure for writing off bad debts...

...in accounting

Accounts receivable recognized as uncollectible (uncollectible) are written off for each obligation on the basis of inventory, written justification and order (instruction) of the head of the organization (clause 77 of the Regulations). If in the period preceding the reporting period, the amounts of such debts were not reserved in the manner prescribed by clause 70 of the Regulations, then they are attributed to the financial results of a commercial organization or to an increase in expenses of a non-profit organization (clause 77 of the Regulations, letter of the Ministry of Finance of Russia dated January 14, 2015 No. 07-01-06/188). note that according to the Regulations, since 2011, the formation of a reserve for doubtful debts is the responsibility of the organization.

It should be borne in mind that writing off a debt at a loss due to the insolvency of the debtor does not constitute cancellation of the debt. This debt must be reflected on the balance sheet for five years from the date of write-off in order to monitor the possibility of its collection in the event of a change in the debtor’s property status (paragraph 2 of clause 77 of the Regulations).

The amount of debt written off is recorded in off-balance sheet account 007 “Debt of insolvent debtors written off at a loss.” If the debtor makes payment on a previously written off debt, it should be reflected as part of the organization’s other income (clauses 4, 7 of PBU 9/99 “Organization’s Income”, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n).

We remind you that in the balance sheet the balances of account 63 “Provisions for doubtful debts” are not shown, and the amount of receivables for which the reserve is formed is reflected minus the amount of the reserve. At the same time, retained earnings are reduced by the same amount (Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, clause 35 of PBU 4/99 “Accounting statements of an organization”, approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n). In the statement of financial results, deductions to reserves for doubtful debts are reflected as part of other expenses (clause 11 of PBU 10/99 “Expenses of the organization,” approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n). Thus, writing off debts through the reserve does not affect the financial statements.

...in tax accounting

Amounts of receivables for which the statute of limitations has expired or the collection of which is impossible are considered uncollectible and are written off in full, including VAT (letters of the Ministry of Finance of Russia dated July 24, 2013 No. 03-03-06/1/29315, dated June 11, 2013 No. 03 -03-06/1/21726).

The taxpayer may create reserves for doubtful debts in the manner established by Article 266 of the Tax Code of the Russian Federation.

Please note that only the receivables of the counterparty associated with the sale of goods, performance of work, and provision of services can be recognized as doubtful debt for the purposes of forming reserves in tax accounting. The amounts of deductions to reserves for doubtful debts are included in non-operating expenses on the last day of the reporting (tax) period and, accordingly, reduce tax base this period (clause 7, clause 1, article 265 of the Tax Code of the Russian Federation, clause 3, article 266 of the Tax Code of the Russian Federation).

If the taxpayer has decided to create a reserve for doubtful debts, then the write-off of bad debts is carried out at the expense of the amount of the created reserve (clause 4 of Article 266 of the Tax Code of the Russian Federation).

If such a reserve was not created, or the amounts of bad debts are not covered by the reserve, then they are included in non-operating expenses (clause 2, clause 2, article 265, clause 5, article 266 of the Tax Code of the Russian Federation).

At the same time, debts that are not related to the sale of goods (works, services) can also be recognized as bad debts, for example:

• the amount of the advance payment transferred to the supplier against the upcoming delivery of goods (letter of the Ministry of Finance of Russia dated September 4, 2015 No. 03-03-06/2/51088);
• the amount of debt under the loan agreement (letters of the Ministry of Finance of Russia dated July 16, 2015 No. 03-03-06/3/40956, dated April 24, 2015 No. 03-03-06/1/23763).

How should a taxpayer write off debts of this nature? The Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 17, 2014 No. 4580/14 sets out the position according to which a bad debt that arose not in connection with the sale of goods (works, services) cannot participate in the formation of a reserve for doubtful debts (clause 1 of Article 266 Tax Code of the Russian Federation), therefore cannot be written off from the reserve. Such debt can be taken into account as part of non-operating expenses when calculating the income tax base in accordance with subparagraph 2 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.

The date of recognition of non-operating expenses in tax accounting is established by paragraph 7 of Article 272 of the Tax Code of the Russian Federation. Bad debts for which the statute of limitations has expired are taken into account on the last day of the reporting period in which the statute of limitations expires (letter of the Ministry of Finance of Russia dated 02/06/2015 No. 03-03-06/1/4995, dated 01/28/2013 No. 03-03-06/1/38).

If the amounts of reserves accrued in accounting and tax accounting differ, then differences arise in the assessment of income and expenses recorded in account 91 “Other income and expenses” and, as a consequence, profits and losses recorded in account 99 “Profits and losses” . In accordance with the Accounting Regulations “Accounting for income tax calculations”, approved. by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n (hereinafter referred to as PBU 18/02), these differences are permanent. Permanent differences recorded in account 99 are taken into account when calculating income tax for the corresponding period: a permanent tax liability (PNO) or a permanent tax asset (PNA) is recognized.

In the income tax return (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@), losses from writing off bad debts are reflected in Appendix No. 2 to Sheet 02:

• on line 302 “amounts of bad debts, and if the taxpayer has decided to create a reserve for doubtful debts, amounts of bad debts not covered by the reserve funds”;
• in the total amount for line 300 “Losses equated to non-operating expenses - total.”

Write-off of bad receivables in 1C:Accounting 8

Let's look at how “1C: Accounting 8” (rev. 3.0) reflects transactions to write off bad receivables.

Example 1

Inventory of calculations

To check the amounts of accounts receivable, as well as compare the reserves for doubtful debts accrued in accounting and tax accounting, we will use the report Subconto analysis(chapter Reports).

In the command panel of this report, you need to set the period for generating the report, and from the presented list of subconto types, select the value Treaties. In the settings panel (button Show settings) on the tab Indicators set the flags BU (accounting data) And NU (data tax accounting) .

On the bookmark Selection You can set the selection for a specific agreement with the debtor.

The generated report allows you to analyze accounting and tax accounting data for the selected agreement at the time of expiration of the limitation period with details of the accounts (Fig. 1).

Rice. 1. Analysis of the subconto under the agreement with the debtor

Before performing an operation to write off a bad debt, it is necessary to draw up an inventory of settlements. The program uses a document for this purpose Inventory act of calculations, accessed via the hyperlink of the same name from the sections Sales And Purchases.

Fill based on accounting data Accounts receivable(Fig. 2) is filled in with the balances of accounts receivable as of the inventory date as follows:

Table 1

Field	Data
"Counterparty"	Names of debtors
"Settlement account"	Accounts for which accounts receivable are recorded
	Accounts receivable amount
"Confirmed"	The amount for which there is documentary evidence. By default, all debt is considered confirmed
"Not confirmed"	An amount for which there is no documentary evidence. This field must be filled in manually
“Incl. the statute of limitations has expired"	The amount of overdue receivables for which the statute of limitations has expired. This field must be filled in manually

Rice. 2. Inventory act of settlements

Tabular part on the tab Accounts payable filled in the same way as filling out a bookmark Accounts receivable. Under the terms of Example 1, there are no accounts payable.

On the bookmark Settlement accounts displays a list of accounts for settlements with counterparties for which an inventory of settlements is performed.

By default, the following accounts are included in this list:

• 60 “Settlements with suppliers and contractors”;
• 62 “Settlements with buyers and customers”;
• 66 “Settlements for short-term loans and borrowings”;
• 67 “Settlements for long-term loans and borrowings”;
• 76 “Settlements with various debtors and creditors”, including accounts 76.07 “Settlements for rent”, 76.27 “Settlements for rent (in foreign currency)” and 76.37 “Settlements for rent (in cu)”;
• 58 “Financial investments”.

The user can manage the list of accounts by adding other accounts or disabling accounts suggested by the program.

On the bookmark Carrying out an inventory in the appropriate fields you should indicate the timing of the inventory, details of the basis document, as well as the reason for the inventory of calculations.

On the bookmark Inventory commission you need to fill out the list of committee members by selecting them from the directory Individuals.

The chairman of the commission is indicated using a flag in the field Chairman.

Document Inventory act of calculations does not generate postings, but allows you to generate the following printed forms documents (button Seal):

• Order to conduct an inventory (INV-22);
• Inventory report of settlements (INV-17).

Write-off of buyer's debt

Under the conditions of Example 1, the amount of accrued reserves in accounting and tax accounting differs.

In accounting, there is a bad debt in the amount of RUB 150,000.00. We will write it off completely from the reserve. In tax accounting, only 100,000.00 rubles will be written off from the reserve, and the remaining debt in the amount of 50,000.00 rubles, not covered by the reserve, will be included in non-operating expenses.

To write off a bad debt using reserves, you can use a standard program document Debt adjustment(Fig. 3). This document is available from the section Sales, and from the section Purchases.

Document header Debt adjustment must be filled in by selecting the following values ​​from the proposed lists:

table 2

The document is filled in automatically using the button Fill ->Fill in balances for mutual settlements based on accounting data. Tabular part on the tab Buyer's debt (accounts receivable) is filled in with the balances of mutual settlements as of the adjustment date as follows:

Table 3

Field	Data
"Settlement amount"	Total amount of debt (RUB 150,000.00)
	The amount of debt write-off in accounting. By default, this amount corresponds to the total amount owed
"Amount NU"	The amount of debt write-off in tax accounting. By default, this amount also corresponds to the total amount owed. Since this document will write off the debt from the reserve, it is necessary to manually correct the amount in the “Amount NU” field (RUB 100,000.00)
"Account"	Account on which the debt arose (62.01)

On the bookmark Write-off account you need to indicate the account where the doubtful receivables will be allocated (63 “Provisions for doubtful debts”), as well as the details of the agreement with the counterparty and the settlement document on which the doubtful receivables were generated (see Fig. 3).

Rice. 3. Write-off of bad receivables using reserves

After posting the document, an accounting entry will be generated:

Debit 63 Credit 62.01 - for the amount of debt written off at the expense of the reserve created in accounting (RUB 150,000.00).

For tax accounting purposes for income tax, amounts are entered into special resources of the accounting register:

Amount NU Dt 63 and Amount NU Kt 62.01 - for the amount of debt written off at the expense of the reserve formed in tax accounting (RUB 100,000.00). Amount PR Dt 63 and Amount PR Kt 62.01 - for a constant difference, the value of which is RUB 50,000.00.

For income tax purposes, the remaining portion of the bad debt is written off as non-operating expenses using the document Operation(chapter Operations-> Accounting-> Manual entries). In the document form, to create a new transaction, click the button Add and enter the amounts into special resources of the accounting register (in this field Sum must remain empty):

Amount NU Dt 91.02 and Amount NU Kt 62.01 - for the amount of written off debt not covered by the reserve (RUB 50,000.00). Amount PR Dt 91.02 and Amount PR Kt 62.01 - for a negative constant difference (-50,000.00 rub.). When performing the routine operation Calculation of income tax for March, which is included in the Closing of the month processing, this permanent difference leads to the recognition of a permanent tax asset in the amount of RUB 10,000.00.

Please note that in order to correctly fill out the income tax return, it is important to correctly select the item of other income and expenses - Write-off of receivables (payables). Then, when automatically filling out the income tax return for the first quarter of 2017, losses from writing off bad debts in the amount of RUB 50,000.00. will be reflected on line 302 of Appendix No. 2 to Sheet 02, as well as in the total amount on line 300 of Appendix No. 2 to Sheet 02.

To make sure that bad debts are written off in accounting and tax accounting, you can generate a balance sheet for account 62 for March 2017, having previously made the appropriate settings on the Indicators tab. Turnover balance sheet, formed according to account 63 for March 2017, will show the absence of reserves for doubtful debts.

To account for written-off debt in order to monitor the possibility of its collection (in accordance with paragraph 2 of clause 77 of the Regulations), we will also use the document Operation.

In the document form, to create a new transaction, you need to click the button Add and enter an entry for the amount of RUB 150,000.00. on the debit of off-balance sheet account 007 indicating the corresponding analytics (sub-account Counterparties And Treaties).

Repayment of written-off debt

Let's add the condition of Example 1 and see how the 1C: Accounting 8 program, edition 3.0, reflects the repayment by the buyer of a debt that was legally written off earlier as bad.

Example 2

To register the repayment of debt by the buyer, you need to create a document Receipt to the current account with type of operation Payment from the buyer. It is convenient to create a document based on a document Sales (deed, invoice), then the basic details will be filled in automatically. Since the debt has already been written off in the accounting system, the funds received from the buyer are automatically determined as an advance payment. After posting the document, an accounting entry will be generated:

Debit 51 Credit 62.02 - for the amount of funds received from the buyer (RUB 150,000.00).

For tax accounting purposes for income tax, the amount is recorded in the resource Amount NU Kt 62.02.

The amount of repaid debt must be included in the organization’s other income, and also written off from off-balance sheet account 007. These transactions can be reflected in one document Operation(see Fig. 4).

Rice. 4. Including repaid debt in income

How can an organization take into account technological, energy and production equipment that requires installation and is intended for installation in facilities under construction or reconstruction?

The chart of accounts of accounting and the Instructions for its use to summarize information on the availability and movement of such equipment is intended for the active synthetic account 07 “Equipment for installation” ().

This account also takes into account equipment that is put into operation only after its parts are assembled and attached to the foundation or supports, to the floor, floors and other load-bearing structures of buildings and structures, as well as sets of spare parts for such equipment.

Account 07 or 08 “Investments in non-current assets”?

If the equipment does not require installation, then it is not taken into account on account 07. Costs for the purchase of such equipment are collected directly on account 08 (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Examples of objects for which account 07 is not used are:

• vehicles;
• free-standing machines;
• construction mechanisms;
• agricultural machinery;
• production tool;
• measuring and other instruments;
• production equipment.

Operation	Account debit	Account credit
Purchased equipment for installation	07	60 “Settlements with suppliers and contractors”
The expenses of the accountable person related to the purchase of equipment for installation are reflected		71 “Settlements with accountable persons”
Equipment received as a contribution to the authorized capital		75 “Settlements with founders”
Received equipment for installation free of charge		98 “Deferred income”
The equipment has been handed over for installation	08	07
The book value of sold equipment is written off	91 “Other income and expenses”
The shortage of equipment for installation identified as a result of the inventory is reflected	94 “Shortages and losses from damage to valuables”