StavAnalit. Contact Information. Reserving goods Reserves in 1s 8.3
In this article we will look at the procedure for forming reserves for doubtful debts in accounting and for income tax purposes. To perform a specific example, we will use the 1C: Accounting 8 edition 3.0 program.
The procedure for forming reserves for doubtful debts for accounting purposes is determined by the provisions of the Regulations on Accounting and Financial Reporting in the Russian Federation (hereinafter referred to as the Accounting Regulations).
In accordance with clause 70 of the Accounting Regulations, the organization creates reserves for doubtful debts in the event that receivables are recognized as doubtful, with the amounts of reserves being attributed to the financial results of the organization.
Accounts receivable are considered doubtful if they are not repaid or with a high degree of probability will not be repaid within the time limits established by the agreement and are not secured by appropriate guarantees.
The procedure for forming reserves for doubtful debts for income tax purposes is regulated by Article 266 of the Tax Code of the Russian Federation (TC RF).
In accordance with this article, doubtful debt is any debt to the taxpayer arising in connection with the sale of goods, performance of work, provision of services, if this debt is not repaid within the time period established by the agreement and is not secured by a pledge, surety, or bank guarantee. .
Taxpayers have the right to create reserves for doubtful debts. The amounts of contributions to these reserves are included in non-operating expenses on the last day of the reporting (tax) period.
The use of reserves for doubtful debts in the program is determined in the accounting policy settings on the Settlements with counterparties tab. Reserves can be formed for accounting purposes and for income tax purposes.
In accordance with clause 70 of the Accounting Regulations, the amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and the assessment of the likelihood of repaying the debt in full or in part.
In accordance with paragraph 4 of Art. 266 of the Tax Code of the Russian Federation, the amount of the reserve for doubtful debts is determined based on the results of the inventory of receivables carried out on the last day of the reporting (tax) period and is calculated as follows:
1) for doubtful debts with a period of occurrence exceeding 90 calendar days - the amount of the created reserve includes the full amount of debt identified on the basis of the inventory;
2) for doubtful debts with a period of occurrence from 45 to 90 calendar days (inclusive) - the amount of the reserve includes 50% of the amount of debt identified on the basis of the inventory;
3) for doubtful debts with a period of up to 45 days - does not increase the amount of the created reserve.
The Tax Code clearly regulates the procedure for creating reserves for doubtful debts, but does not regulate accounting. Therefore, both in accounting and for tax purposes, reserves in the program are formed according to the same rules - according to the rules of tax accounting.
Moreover, in accordance with paragraph 4 of Art. 266 of the Tax Code of the Russian Federation, the amount of the created reserve for doubtful debts, for tax purposes, cannot exceed 10 percent of the revenue of the reporting (tax period), determined in accordance with Article 249 of this Code.
In the program, when setting up accounting policies, you must indicate the item of other income and expenses. The type of other income and expenses for this item should be - Deductions to valuation reserves. The Accepted for tax accounting checkbox must be enabled.
In the program, reserves for doubtful debts are formed fully automatically when the month is closed with the routine operation Calculation of reserves for doubtful debts.
An example of setting up an accounting policy and filling out the form for the directory item Other income and expenses is shown in Fig. 1.
Fig.1
The payment term established in the agreement with the buyer can be indicated in the program in the form of the Counterparty Agreement directory, with the Payment term set checkbox enabled. If this checkbox is not enabled, then the payment term set in the accounting parameters settings on the Settlements with counterparties tab is used (default payment term).
An example of filling out a contract with a buyer and setting up accounting parameters is shown in Fig. 2.
Fig.2
Let's look at an example.
The organization "Rassvet" applies the general taxation regime - the accrual method and PBU 18/02 "Calculation of corporate income tax".
The Rassvet organization creates reserves for doubtful debts in accounting and for income tax purposes.
The Rassvet organization in January 2013 shipped goods to counterparty Buyer1 (for 118,000 rubles) and counterparty Buyer2 (for 59,000 rubles).
In the agreement with the counterparty Buyer1, the payment period is set at 30 calendar days.
In the agreement with the counterparty Buyer2, the payment period is set to 20 calendar days (see Fig. 2).
The balance sheet for account 62.01 of the Rassvet organization for January 2013 is presented in Fig. 3.
Fig.3
Buyers did not pay for goods on time. By the end of March 2013, the payment period for both buyers exceeded the payment period established in the contracts by more than 45 calendar days. Consequently, at the end of the month, the routine operation Calculation of reserves for doubtful debts will accrue 50% of the debt amounts in accounting to the reserve for doubtful debts - 88,500 rubles.
Proceeds from sales of the Rassvet organization for the first quarter amounted to more than 885,000 rubles. Consequently, for tax purposes, a similar amount will be credited to the reserve - 88,500 rubles.
Certificate-calculation Provision for doubtful debts and routine transaction entries for March 2013 are presented in Fig. 4.
Fig.4
The month of May has come, and buyers still have not paid for the goods. By the end of May, the payment period for both buyers exceeded the payment period established in the contracts by more than 90 calendar days. Thus, the Rassvet organization can include the full amount of debts in the reserve - 177,000 rubles.
Consequently, at the end of the month, the routine operation Calculation of reserves for doubtful debts will add another 50% of the debt amount in accounting to the reserve for doubtful debts - 88,500 rubles.
The proceeds from sales of the Rassvet organization for five months of 2013 amounted to only 1,500,000 rubles. In accordance with paragraph 4 of Art. 266 of the Tax Code of the Russian Federation, the amount of the created reserve for doubtful debts, for tax purposes, cannot exceed 10 percent of sales proceeds. Thus, for tax purposes, the amount of debts of no more than 150,000 rubles can be included in the reserve. Consequently, the routine operation Calculation of reserves for doubtful debts will add in tax accounting to the reserve only the amount of debts that is missing to the limit - 61,500 rubles.
Certificate-calculation of the Provision for doubtful debts for tax accounting and posting of regulatory transactions for May 2013 are presented in Fig. 5.
Fig.5
In the month of May, the organization "Rassvet", when calculating the reserve for doubtful debts, recognizes 88,500 rubles of other expenses in accounting, and for tax purposes only 61,500 rubles of non-operating expenses. In accordance with PBU 18/02, permanent differences (PD) are recognized in the amount of 27,000 rubles, which will lead to the accrual of a permanent tax liability (PNO) this month.
PNO = PR * ST np = 27,000 rub. * 20% = 5,400 rub.
The functions of PBU 18/02 in the program are performed by the regulatory operation Calculation of income tax. The posting of the corresponding regulatory operation for May 2013 is shown in Fig. 6.
Fig.6
At the end of the first half of 2013, revenue from sales of the Rassvet organization amounted to 1,620,000 rubles.
In accounting, the full amount of overdue debt (177,000 rubles) is already included in the reserve for doubtful debts.
For tax purposes, the amount of the reserve does not exceed 10 percent of sales proceeds. Since the amount of revenue has increased, 12,000 rubles of debt may also be included in the reserve. Therefore, the routine operation Calculation of reserves for doubtful debts in June will accrue in tax accounting to the reserve the amount missing to the limit - 12,000 rubles.
Certificate-calculation of the Provision for doubtful debts for tax accounting and posting of regulatory transactions for June 2013 are presented in Fig. 7.
Fig.7
For tax purposes, in June 12,000 rubles of non-operating expenses were recognized when creating a reserve for doubtful debts, but there were no expenses in accounting. Therefore, in accordance with PBU 18/02, negative permanent differences (PR) are recognized in the amount of -12,000 rubles, which will lead to the accrual of a permanent tax asset (PNA).
PNA = -PR * ST np = 12,000 rub. * 20% = 2,400 rub.
The program often accrues PNA with a minus sign instead of PNA. There is nothing wrong with this, since in essence it is the same thing.
The posting of the regulatory operation Calculation of income tax for June 2013 is shown in Fig. 8.
Fig.8
Thus, for the first half of 2013, the Rassvet organization created a reserve for doubtful debts in accounting in the amount of 177,000 rubles, and for tax purposes in the amount of 162,000 rubles. Moreover, please note that in tax accounting, the amounts of debts are not fully covered by the reserve funds.
SALT for account 63 as of July 24, 2013 is shown in Fig. 9.
Fig.9
In July 2013, the Rassvet organization decided to write off the receivables of the counterparty Buyer1 under agreement 1 in the amount of 118,000 rubles.
In accordance with clause 77 of the Accounting Regulations, accounts receivable 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 assigned accordingly to account of the reserve for doubtful debts or for financial results, if the amounts of these debts were not reserved.
In accordance with paragraph 2 of Art. 266 of the Tax Code of the Russian Federation, bad debts (debts that cannot be collected) are those debts for which the established limitation period has expired, as well as those debts for which the obligation has been terminated due to the impossibility of its fulfillment.
To write off accounts receivable, in our case, it is convenient to use an accounting certificate (Accounting and Accounting Operation).
Since the amount of debt in accounting is fully included in the reserve for doubtful debts, in accounting it will be written off entirely from the reserve.
For tax purposes, debt is included in the reserve only in the amount of 108,000 rubles, and the amount of debt of 10,000 rubles is not included in the reserve (see Fig. 9). In accordance with paragraph 2 of Art. 265 of the Tax Code of the Russian Federation, amounts of bad debts not covered by the reserve are equated to non-operating expenses. Consequently, in tax accounting the debt should be written off partly at the expense of the reserve, and partly as part of non-operating expenses.
The accounting statement corresponding to our example is presented in Fig. 10.
Fig.10
Let's take a closer look at the presented wiring.
In the first entry, we wrote off the full amount of debt in accounting (118,000 rubles) and the debt covered by the reserve in tax accounting (108,000 rubles), reflecting the corresponding permanent differences (10,000 rubles).
In the second entry, we wrote off in tax accounting the amount of debt not covered by the reserve (10,000 rubles) to the debit of account 91.02 “Other expenses”, indicating as an analytics the item of other income and expenses with the type Write-off of receivables (payables) and reflected the corresponding negative permanent differences (-10,000 rubles).
In the third entry, we took into account the written-off debt on off-balance sheet account 007 “Debt of insolvent debtors written off at a loss”, since, in accordance with clause 77 of the Accounting Regulations, writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt, and this debt should be reflected monitor the balance sheet for five years from the date of write-off to monitor the possibility of its recovery in the event of a change in the debtor’s property status.
After we have written off the debt of the counterparty Buyer1, the routine operation Calculation of reserves for doubtful debts at the end of the month will add in tax accounting to the reserve (the amount missing to the full amount) the amount of debt of the counterparty Buyer2 - 5,000 rubles.
Certificate-calculation Provision for doubtful debts for tax accounting and posting of regulatory transactions for July 2013 are presented in Fig. eleven.
Fig.11
For tax purposes, in July, 10,000 rubles of non-operating expenses were recognized when writing off accounts receivable and 5,000 rubles of non-operating expenses when creating a reserve for doubtful debts, but there are no expenses in accounting. Consequently, in accordance with PBU 18/02, in July a permanent tax asset (PNO with a minus sign) in the amount of 3,000 rubles will be accrued.
The posting of the regulatory operation Calculation of income tax for July 2013 is shown in Fig. 12.
Fig.12
When filling out the Income Tax Declaration, the amounts of debt included in the reserve for doubtful debts will be reflected in line 200 of the Appendix to sheet 02, and the written off amounts of bad debts not covered by the reserve will be reflected in line 302 of this Appendix.
Fragments of the Income Tax Declaration for the 3rd quarter of 2013, in part of our example, are presented in Fig. 13.
Fig.13
ZHURKO Maxim
Teacher of the 1C Training Department: Yu-Soft Franchisee
Liked? Share with your friends
Consultations on working with the 1C program
The service is open specifically for clients working with the 1C program of various configurations or who are under information and technical support (ITS). Ask your question and we will be happy to answer it! A prerequisite for obtaining consultation is the presence of a valid ITS Prof. agreement. The exception is the Basic versions of PP 1C (version 8). For them, a contract is not necessary.
“...The organization creates reserves for doubtful debts in the event that accounts receivable are recognized as doubtful, with the amounts of reserves being allocated to the financial results of the organization...” It is this excerpt from the Regulations on Accounting and Reporting that says that organizations are required to create a reserve for doubtful debts in accounting.
There is no such obligation in tax accounting, but if reserves are formed only in accounting, then permanent differences will arise. For the purpose of bringing together accounting and tax accounting data, it is advisable to apply the procedure for calculating the amount of the reserve for doubtful debts in accounting similar to the procedure provided for by the Tax Code of the Russian Federation:
“...The amount of the reserve for doubtful debts is determined based on the results of the inventory of receivables carried out on the last day of the reporting (tax) period and is calculated as follows:
1) for doubtful debts with a period of occurrence exceeding 90 calendar days - the amount of the created reserve includes the full amount of debt identified on the basis of the inventory;
2) for doubtful debts with a period of occurrence from 45 to 90 calendar days (inclusive) - the amount of the reserve includes 50 percent of the amount of debt identified on the basis of the inventory;
3) for doubtful debts with a period of up to 45 days - does not increase the amount of the created reserve.
At the same time, the amount of the created reserve for doubtful debts cannot exceed 10 percent of the revenue of the reporting (tax) period, determined in accordance with Article 249 of this Code...”
In the latest releases of 1C: Enterprise 8 configurations, the ability to automatically calculate a reserve for doubtful debts has been implemented. The accrual setting is set in the organization’s Accounting Policy:
The type of item of other income and expenses for doubtful debts specified in the “Accounting Policy” should have the value “Other non-operating income (expenses)”. The formation of a reserve for doubtful debts in 1C: Enterprise Accounting 8 occurs when processing for the month is started, the routine operation “Calculation of reserves for doubtful debts”. In 1C: Manufacturing Enterprise Management 8, such an operation is carried out by carrying out the document “Determination of financial results”.
The provision for doubtful debts is accrued on the credit of account 63 “Provisions for doubtful debts” in the event that there are receivables from counterparties to the organization (doubtful debts are determined by the debit balances of accounts 62 “Settlements with buyers and customers” and 76.06 “Settlements with other buyers and customers" under contracts in rubles for which the payment deadline has been exceeded). The payment deadline is set in the Accounting Policy, or individually in each counterparty agreement. The priority period is the one specified in the contract.
Many companies use mechanisms for reserving goods in 1C. This description is suitable for the programs “1C: Trade Management, ed. 10.3" and "Manufacturing Enterprise Management".
Indeed, the reservation mechanism is very convenient - you can place a reserve on goods for the client, ship the reserved goods, and remove the reserve if necessary. Unfortunately, our practice of trading automation shows that not all users fully understand the operation of the reservation mechanism.
In this article we will try to correct the situation, consider the basic principles of reservation and answer the following questions:
- How can I reserve an item?
- How can I remove the reserve, in what cases does this happen automatically?
- In which reports can I view information about reserves?
Product reservation
There are several ways to reserve an item for a buyer.Method No. 1 - in the buyer's order
At the time of placing an order, the buyer can reserve the goods specified in the order.
Menu: Documents - Sales - Customer orders
To do this, in the goods table you need to indicate in the “Placement” column the warehouse where you want to make a reserve.
If you don’t want to manually select a warehouse, the order has a “Fill and Post” button. Clicking on this button causes the placements to be automatically filled in and the order is placed. The button is only available when placing an order today.
Method No. 2 - adjusting the buyer’s order
To correct a buyer's order, many users create a document “Adjustment of a buyer's order,” indicating in it the items to be added and removed from the order.
You can create an adjustment based on an order or manually.
Menu: Documents - Sales - Adjustment of buyer order
Adjustments to customer orders can also set a reserve, just like a customer order. Specify the warehouse in the “Placement” column or use the “Fill and Post” button.
Method No. 3 - in the document “Reservation of goods”
You can place a reserve using a separate document “Reservation of goods”. It can be created based on a customer order or manually.
In order to place a reserve, you need to indicate the order, the product being reserved and its quantity, and also fill out the warehouse in the “New placement” column. At the time the document is processed, a reserve will be established.
Method No. 4 - at the time of receipt of goods
This method only works if you place orders with suppliers to supply customer orders. In this case, the order indicates to the supplier for which buyer the product was ordered.
Menu: Documents - Purchasing - Receipts of goods and services
To set a reserve in the receipt of goods, the “Buyer’s order” column must be filled in.
If the receipt was created based on an order to a supplier, then customer orders will be filled automatically. Selecting a buyer's order in the goods receipt if the goods were ordered to the supplier not for this buyer, but simply for the warehouse, is strongly not recommended.
Method No. 5 - in an internal order
An internal order is used to order goods from the warehouse of your own department or warehouse.
Menu: Documents - Inventory (warehouse) - Internal orders
In an internal order, as in a buyer’s order, there is a “Placement” column and a “Fill and Post” button, which allow you to put the item in reserve.
These are the main ways to set up a reserve. The most popular method, of course, is to set a reserve through the “Buyer’s Order” document.
In addition to these methods, there are other options when the program can set a reserve:
- In adjusting an internal order (similar to adjusting a customer order)
- In the document “Receipt order for goods”, if the “Without the right to sell” flag is set (goods are taken for safekeeping)
- In the document “Return of goods from the buyer” - when returning goods that were sold from the reserve
- In the “Advance report” document, if the accountant went to pick up goods ordered by a supplier (similar to the receipt of goods).
Removing goods from reserve in 1C
There are also many ways to withdraw the reserve; let’s look at the main ones.Method No. 1 - in the sale of goods
At the time of shipment of goods, the document “Sales of goods and services” is drawn up in the program.
Menu: Documents - Sales - Sales of goods and services
If goods were reserved according to the buyer's order, then at the time of sale the reserve must be removed. In order for the reserve to be removed from goods, you need to indicate the write-off method “From reserve” in the “Products” table.
If the sale of goods is filled out based on the buyer’s order, the program itself determines which goods are in reserve and which will be written off from the free balance in the warehouse. Be very careful when filling out the document manually: if you specify the write-off method “From warehouse”, the product will be written off, but the reserve for it will not be removed and will “hang”.
Method No. 2 - in the document« Closing customer orders»
This document is used to close orders for which some goods were not shipped or the client refused to purchase altogether.
Menu: Documents - Sales - Closing customer orders
The document specifies customer orders that need to be closed. At the time the document is posted, the program checks whether there are reserves for the specified orders. If there are reserves, they are automatically removed.
After the document has been processed, there will be no reserves for all orders included in it.
Method No. 3 - in the document« Reservation of goods»
In addition to setting a reserve, this document can also be used to remove a reserve.
Menu: Documents - Sales - Reservation of goods
In order to remove a reserve, you need to indicate the order, product and its quantity, and also fill out the warehouse in the “Initial placement” column. At the time the document is processed, the reserve will be removed.
Note: with one document you can simultaneously remove a reserve from one warehouse and reserve goods in another if you fill out both the original and new placement.
Method number 4 - in « Requirements-invoice » or « Movement of goods »
The documents “Request-invoice” and “Movement of goods” are used to write off goods as department costs and move goods from one warehouse to another, respectively.
Menu: Documents - Inventory (warehouse) - Movement of goods
Menu: Documents - Inventory (warehouse) - Request invoice
If documents are drawn up on the basis of an internal order in which a reserve was established, then at the time the documents are processed, the reserve must be removed. To withdraw a reserve, the “Reserve Document” column must be filled in:
Note: if the movement of goods is done from the buyer’s reserve, then the program not only removes the reserve at the sender’s warehouse, but also sets it at the recipient’s warehouse.
These methods of withdrawing a reserve are the most popular, but there are other possible situations:
- In the “Write-off of goods” document, if the “Reserve document” is filled in in the “Goods” table
- In the document “Receipt order for goods”, when goods previously accepted for safekeeping without the right to sell are returned to the counterparty
- In the documents “Adjustment of the buyer’s order” and “Adjustment of the internal order”, if a negative quantity of goods is indicated and the placement is filled out
- In the document “Closing internal orders” (similar to closing customer orders)
Product reservation reports
We are convinced that there are a lot of opportunities for reserving and withdrawing reserves in the program. Moreover, in most cases, the program sets/removes the reserve automatically, based on filling out the document, without signaling the user in any way.To control the reserves in the warehouse, you need to use reports, thanks to them you will always know which goods are in reserve.
Report “Goods in reserve in warehouses”
Menu: Reports - Inventory (warehouse) - Goods in reserve in warehousesThis report is intended solely to provide information on reserves. Thanks to it, you can always find out: which products, for which order and in which warehouse are in reserve.
The report can be customized: set selections, change the composition of groups, etc.
Report “Analysis of the availability of goods in warehouses”
Menu: Reports - Inventory (warehouse) - Analysis of the availability of goods in warehousesThis report shows more detailed information about the balance of goods in the warehouse. In it you can see the balance of goods in the warehouse, the reserve, the quantity of goods ordered from the supplier, and other information:
Loading...