Disposal of passenger car tires. Tire write-off report sample

Order on the consumption rate of tires. Norms for writing off winter tires

How to write off tires in accounting

Almost all commercial organizations contain vehicles on their balance sheet; these can be buses, trucks and cars. Since car tires have a limited mileage, and during operation the equipment is subject to depreciation, the tires wear out. Accordingly, they need to be written off.

Standards for using car tires

Based on the norms provided for by Federal Law No. 196-FZ of December 10, 1995 (Article 19), it is prohibited to operate vehicles with technical defects, as this may lead to a threat to road safety.

This list of faults is determined by Decree of the Government of the Russian Federation of October 23, 1993 No. 1090. This list includes the following damages specified for car tires, in the presence of which the tires cannot be used:

• The tire tread is worn off, i.e. The tread pattern has a height below the norm: for passenger cars the norm is 1.6 mm, for trucks the tread height should not be lower than 1 mm, for buses – 2 mm.
• The tire has significant damage in the form of holes, cuts, breaks that expose the cord. Such faults include a delaminated tire carcass and a peeled tread or sidewall of the tire.
• Lack of fasteners (bolts, nuts), broken shape of mounting holes or change in size.
• The presence of various cracks on the disk and wheel rims.
• The tire mileage has exceeded the standard number of kilometers or the tire service life established by law has expired.

The presence of the above damage is grounds for writing off car tires, since they cannot be used with such damage. Therefore, new tires must be installed on vehicles.

The write-off of tires unsuitable for use must be reflected in the accounting documents. There is currently no legislation that would regulate the decommissioning of tires. As a result, organizations have to either follow the manufacturer’s recommendations for the use of tires, or determine the service life of the tires themselves based on their condition and suitability for use.

Important! Using tires that have become unusable due to damage is dangerous! This may result in a traffic accident. A worn-out tread surface leads to deterioration in vehicle control, and an exposed cord can cause the rubber to rupture, which leads to a complete loss of vehicle control and an accident.

Tires subject to write-off must be recycled. To do this, a certain form of agreement is concluded with the organization that accepts tires for recycling and then transports the written-off rubber to a tire repair plant for processing.

Vehicle mileage standards

Currently, there are no legal documents for the write-off of tires and other vehicle spare parts for commercial organizations.

The standards determining the operational mileage of car tires are established by the manufacturer based on a letter from the Ministry of Transport of Russia. In this regard, each head of a commercial organization has the right to independently establish mileage standards, based on the recommendations of the manufacturer, and consolidate these standards with his own order for the organization.

In the absence of information from the manufacturer on recommendations for the operation of car tires, the company’s own operational experience or recommendations from other manufacturers for the production of the same tires are used.

When developing and approving tire mileage standards, the head of the organization must take into account that the standards he approves comply with the criteria established by the Tax Code of the Russian Federation. He must justify these norms, justify them economically and document them.

Car tires subject to write-off must be assessed and approved by a specially created expert commission. The main document is the write-off act. It confirms that the tires are not suitable for further use and that new tires must be installed on the vehicle instead.

Accounting

Car tires that are purchased separately from the car are reflected in accounting on account 10 “Materials. The basis is the Chart of Accounts for accounting the financial and economic activities of the enterprise and the Instructions for its application, adopted by the Ministry of Finance of Russia.

When tires are handed over for use, they are written off to cost accounts.

The basis for this is the Accounting Guidelines approved by the Russian Ministry of Finance.

The cost of the tires themselves is written off from account 10 “Materials,” subaccount “Spare parts” to the accounts receivable for cost accounting. Control of the movement of automobile tires is carried out by accounting in the off-balance sheet account D-t account 012.

In the event that tires are taken out of service, the basis of which is a write-off act, they (the tires) are credited to the warehouse at the cost of the waste. The movement of written-off tires, their availability, as well as scrap tires are taken into account in the “Materials” and “Other materials as waste materials” accounts.

Waste that is generated in the departments of enterprises is collected in the established manner, their name and quantity are indicated in the delivery notes and transferred with the waybills to the waste warehouse. The enterprise, focusing on the prevailing prices for scrap, waste and rags, determines the cost of waste. The price must correspond to that which can be used for sale.

For your information! Tires that are unsuitable for retreading can be disposed of by a specialized organization on the basis of a concluded agreement.

Material assets that remain in the organization after the write-off of items that are unsuitable for restoration and further use are accounted for at the current market value. The corresponding amounts are credited as the financial results of a commercial enterprise, that is, in accounting, the waste that remains after the write-off of waste materials is credited to account 91: D-t account 10 “Materials, subaccount 6 “Other materials K-t account 91” Other income and expenses. Tires that are unsuitable for refurbishment are taken into account as scrap materials.

In accounting, the delivery of unusable tires to the balance sheet of a specialized organization is recorded as a regular sale. And income received from the sale of inventories is taken into account along with other income. In this case, tires subject to disposal are reflected in the accounting documents as other expenses.

Tax accounting

Expenses incurred by the taxpayer for the repair of fixed assets are taken into account as other expenses. They are recognized in the reporting (tax) period when they were incurred in the amount of actual costs.

Based on the Tax Code of the Russian Federation, returnable waste is the remnants of raw materials or materials generated during the production of goods that have lost their qualities (chemical or physical properties), are used at inflated costs or not for their intended purpose.

If the residues related to inventories were transferred as full-fledged raw materials to other departments in order to produce other types of goods, then they (residues) are not returnable waste.

Important! Residues are recognized as returnable waste for profit tax purposes if they are not used for their intended purpose and they belong to residues that have lost their consumer qualities.

The norms of the Tax Code of Russia state that tires that are subject to recycling and are not suitable for further use do not belong to returnable waste and are not recognized as such.

To summarize, we can say that to write off used tires you need to perform the following steps:

1. Create an expert commission to write off tires that are unsuitable for further use.
2. Draw up a write-off act with mandatory justification of the reasons for the write-off.
3. Create a decree (order) on the write-off of tires and their disposal.
4. Record write-offs in accounting documents.
5. Organize the recycling of tires from a company that has a license for this activity.

Tire mileage rate

Tire mileage standards established by the Russian Ministry of Transport are used in commercial establishments that own their own fleet.

These standards are used by corporate car owners to write off used tires. These can be enterprises owned by the state and private individuals. The difference is that for the former, the established standards are mandatory. Private companies have the opportunity to change tires on vehicles ahead of the time specified in regulatory documents.

Mileage standards for various tires

State standards establish different tire mileage standards for vehicles of different carrying capacities:

• passenger cars and light trucks with a load capacity of up to 2 tons - 45,000 km
• cargo vehicles with a carrying capacity of 2-4 tons - 60,000 km
• heavy trucks with a load capacity exceeding 4 tons - 65-70,000 km
• buses - 90-95,000 km

The mileage rate is calculated using established values ​​and correction factors. The coefficients are used for tires used in extreme conditions. There is a big difference between the standards established by Russian and European legislators. For example, the minimum mileage in Europe is 30,000 km, and the maximum is set at 120,000 km.

Mileage standards and tire characteristics

Mileage standards for car tires are set in accordance with the predicted wear of the tires. To determine these standards, the following characteristics of tires were used:

• a quality indicator that mainly depends on the technologies used in production
• composition of the rubber mixture, the content of components in it that increase elasticity and wear resistance (rubber, silica)
• individual tire parameters: size, seasonality, type

The operating conditions of the tire and the vehicle are also taken into account. It is necessary to make allowances for maintaining the tires in the required conditions, regularity of vehicle diagnostics and maintenance, driving style, and driver compliance with the speed limit.

Tire manufacturers independently set mileage standards for their tires. First of all, it is recommended to be guided by the level of tread wear. To do this, you can use special devices, measure the tread height with a ruler, or rely on the marks set by the manufacturer.

Mileage standards for tires according to GOST are mandatory only for government agencies and do not always correspond to the real possibility of using one tire for the specified period.

See also:

• What tires to put on the Niva
• What is the optimal pressure in Gazelle tires?
• New winter tires 2014 - 2015
• Tire wear: reasons and methods for determining the level of tire wear
• How do summer tires behave at 0 degrees?
• Rating of winter studded tires
• Rating of world tire manufacturers - TOP 10 best
• What tires are considered low profile? Pros and cons of low profile tires
• The most wear-resistant summer tires
• Korean tires - brands Hankook, Kumho, Nexen and Roadstone
• Tire width: designation, selection features and impact on car behavior
• Operating temperature of summer tires and its effect on performance
• Which tires are better?

  Car tires: accounting and tax accounting

  Choosing the best tires for winter and summer

• Japanese tire manufacturers - which ones are better?
• How to find out the year of manufacture of a tire. Shelf life of car tires
• Michelin off-road tires
• country manufacturer gt radial
• champiro tires

Disposal of car tires and batteries

The degree of wear of the tread pattern also depends on the mileage of the tires.

Traveling a certain number of kilometers by a car can also be grounds for stopping operation and writing off tires from accounting accounts. So, in the annex to the accounting policy, based on the information given in table. 1 – 9 Temporary Standards, you can set the average tire mileage, taking into account correction factors that depend on operating conditions.

ACCOUNTING OF CAR TIRES: winter, seasonal, worn out

Rules for the operation of automobile tires AE 001-04 order of the Ministry of Transport of the Russian Federation dated January 21, 2004 AK-9r RD 3112199-1085-02 Accounting for tires. “Car tires in stock; “Car tires are in circulation; “Car tires subject to retreading.

Order on tire consumption rates

When determining fuel consumption standards, a distinction is made between the basic value of fuel consumption and the calculated standard value, which takes into account the transport work being performed and the operating conditions of the vehicle.

The basic fuel consumption value is determined for each model, brand or modification of the car.

The following types of standards have been established for general purpose vehicles:

Road transport, climatic and other operational factors are taken into account using correction factors established as percentages of increase or decrease in the initial value of the fuel consumption rate.

It should be noted that in the case when vehicles are operated in a suburban area outside the city limits, correction factors are not applied.

If it is necessary to apply several surcharges simultaneously, the fuel consumption rate is set taking into account the sum or difference of these surcharges.

Also, the specific value of the correction factor is established by order or regulation of the head of the organization or the local administration.

Subsequent accounting of fuel and lubricants is carried out in a program for calculating fuel consumption used by the organization or manual accounting.

A convenient program for maintaining waybills and calculating fuel consumption.

Demo server and test period.

Try it and you will like it.

RD 3112199-1085-02 Temporary standards for the operational mileage of vehicle tires

5. Average mileage of truck tires (categories N1, N2, N3) 6. Average mileage of bus and trolleybus tires (categories M2 and M3) 7.

Correction factors (K1) depending on the category of operating conditions of vehicles 8. Correction factors (K2) depending on operating conditions of vehicles

Accounting for seasonal car tires (Korshunova N

To do this, you can open additional third-order subaccounts to the “Tires in stock” subaccount. In accounting, the purchase of tires is reflected in the following entries: - funds for tires are transferred; Debit 10, subaccount “Spare parts, “Tires in stock,” “New tires, Credit 60 - the debt for purchased tires is reflected; - VAT presented by the seller is reflected;

Tire mileage standards of the Ministry of Transport 2018

Cars of domestic production and CIS countries

Foreign cars

©All rights reserved Green Rain 2018 - 2018

Calculation of the need for car tires

km.; radial tires with a metal cord breaker - 70 thousand km; - for truck tires with adjustable air pressure - 30...35 thousand.

km. These standards must be clarified for each specific type and model of modern car tire. In general, for radial tires, the warranty mileage can be 20...30% higher than for diagonal tires.

Tires are stored in a vertical position on racks or on the floor or stands using the vertical stacking method (one on top of the other flat) in a number of rows of no more than 6...7 for cars and 4...5 for trucks.

The safety of the driver and passengers depends entirely on the condition of the tires installed on the vehicle. Therefore, it is necessary to carefully monitor their pressure, wear and appearance. If you strictly follow the rules for using car tires, the tires will serve the owner for a long time.

Car tires should be selected based on the season. In winter, the vehicle must be equipped with winter tires, and in summer - summer tires. It is not recommended to install all-season tires, because... they are not elastic enough in severe frosts and too elastic at high temperatures. In Russian climatic conditions, such tires do not perform well.

Factors influencing tire service life:

• prolonged exposure to low and high temperatures;
• quality of the road surface;
• ice;
• load capacity and general condition of the machine;
• speed and driving pattern;
• long-term tire overload;
• high and low tire pressure;
• action of reagents.

Tire pressure

Tire pressure is very important for proper operation. Operating tires with too high or, conversely, too low pressure leads to uneven wear and overheating of the tire. Tires with increased internal pressure do not compensate well for uneven road surfaces and significantly reduce driving comfort.

The recommended tire pressure is indicated in the vehicle's operating instructions, as well as on a special sticker on the car body on the driver's door or on the glove compartment door. Tire pressure is measured using a pocket pressure gauge or a compressor installed at gas stations. Internal pressure readings should be checked at least once every two weeks.

External tire condition

There should be no foreign objects on the tread surface: nails, splinters, plastic debris, etc.

How to correctly write off tires in accounting

Their departure can lead to a sharp drop in tire pressure and, as a result, a sharp deterioration in vehicle controllability. It is also necessary to regularly check the sidewall of the tire, making sure that there are no tears, deformations, hernias or irregularities on it.

Tire wear

Excessive tire wear can lead to damage and punctures, and seriously increases the risk of avalanching. When operating a vehicle, it is important to monitor the remaining height of the tread wear indicator, because Road safety directly depends on this. For motorcycles, the minimum tread height is 0.8 mm, for trucks - 1 mm, for buses - 2 mm, for cars - 1.6 mm.

Tire life

The recommended service life of car tires is set by car manufacturers - they advise changing tires every 8-12 thousand kilometers. When purchasing used tires, be sure to check their expiration date. According to the state standard, the service life of car tires should be no more than five years. In some cases, tires can be used longer - subject to careful seasonal inspection.

Tire load and speed indices

On the sidewalls of tires their operational characteristics are indicated: load and speed indices. Speed ​​index is a parameter indicating the maximum safe operating speed of a vehicle. The load index indicates the maximum possible vehicle weight per wheel. Operating car tires in excess of the recommended parameters will make the ride less comfortable and accelerate the wear of the tires and car suspension.

Tire care

Proper care of tires is the most reliable guarantee of their long-lasting performance. Manufacturers recommend regularly monitoring their condition, paying close attention to the condition of the tread and sidewall. The type of tread will allow you to determine the overall degree of wear, the presence of damage and foreign particles. The sides are inspected for cuts and serious deformations. After the end of the winter season, you should promptly change winter tires to summer ones.

When driving, you should always pay attention to long-term vibrations and strong drift to the right or left. The driver should not allow sharp impacts on sharp metal objects and always monitor possible overloading of the vehicle. Studded tires should be run in for the first 800-1000 km at a reduced speed. In the event of a sudden loss of tire pressure, you must immediately carry out initial diagnostics or repair the tire.

Where to buy good tires?

Good tires for cars can be purchased at the Spbkoleso online store. Here you will find a large selection of summer tires at affordable prices. In addition, you can purchase wheels, batteries, motor oils with delivery throughout St. Petersburg and the region.

PLAN

The procedure for writing off seasonal tires

Temporary use of tires

Tax accounting

Tires as an object of OS classification

Recognition of expenses

Returning seasonal tires to the warehouse

CAR TIRE ACCOUNTING

The main document regulating the maintenance and operation of tires is the Rules for the operation of automobile tires AE 001-04, approved by Order of the Ministry of Transport of Russia dated January 21, 2004 N AK-9-r (hereinafter referred to as the Rules), their implementation is mandatory for all vehicle owners.

In accordance with clause 83 of the Rules, for each tire installed on a car (new, retreaded or with an in-depth tread pattern) when it is equipped or during operation, a card is created to record its operation in the form specified in Appendix No. 12. The card is kept until the exit tires are out of order.

Car tires have their own mileage, after which they must be replaced. When the operating mileage limit is reached, they are removed from service (worn tires).

The following options for operating car tires are used. Firstly, the car can be equipped with “all-season” tires, which are changed only in case of complete wear or damage (i.e., worn tires are replaced). Secondly, the tires on a car can be changed according to the “winter - summer” principle, i.e. periodically replace “summer” tires with “winter” ones (hereinafter referred to as seasonal tires).

Seasonal tires, if they can be used (have not reached the operating mileage standard), are not subject to removal from service (clause 88 of the Rules). In other words, in this situation it is inappropriate to talk about replacing worn tires.

Tires and car - a single inventory object

An object of fixed assets as an asset accepted for accounting, in addition to the requirements imposed on it by PBU 6/01 (will be discussed below), must first of all be a means and not a subject of labor (clause 46 of the Regulations on accounting and financial reporting in RF).

In accordance with clause 6 of PBU 6/01, an inventory item of fixed assets is recognized as an object with all fixtures and accessories or a separate structurally isolated item designed to perform certain independent functions.

At the same time, in the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n, the following is given as an example of the formation of an inventory item of fixed assets: “Rolling stock of road transport (cars of all brands and types, tractor-trailers, trailers ", trailers, semi-trailers of all types and purposes, motorcycles and scooters) - the inventory item in this group includes all related devices and accessories. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools."

In addition, in the Chart of Accounts for account 10 “Materials” it is noted that car tires (tire, tube and rim tape) located on the wheels and in stock with the vehicle, included in its initial cost, are taken into account as part of fixed assets.

Thus, a car with car tires on wheels (and in stock) is a single inventory item.

In OKOF there is no such object as car tires.

Taking into account the above, we can say that when purchasing a car, tires (on wheels and in stock) together with all other parts of the car should be taken into account as a single inventory object - the car.

Spare parts - MPZ

When further purchasing tires separately from the car (i.e. after registering the car as an item of fixed assets), the question arises as to what type of asset such tires should be classified as: fixed assets or inventories.

With a formal reading of PBU 6/01 and PBU 5/01, we can say that one of the criteria for dividing labor into fixed assets and inventories is the service life (less than 12 months - inventories, more than 12 months - fixed assets). Therefore, assets that are not the subject of labor and have a service life of more than 12 months are fixed assets.

At the same time, such assets, for example, spare parts, may have a service life significantly exceeding 12 months, and based on the provisions of PBU 6/01 and PBU 5/01, they should be recognized as fixed assets.

Page not found

In most cases, spare parts are used in the repair of fixed assets and their main purpose is to replace the corresponding part. In accordance with paragraph 27 of PBU 6/01, costs for the restoration of fixed assets are reflected in the accounting records of the reporting period to which they relate.

Thus, if spare parts during repairs replace a part of an existing inventory item of fixed assets, then by virtue of clause 27 of PBU 6/01 they cannot be qualified as a new inventory item of fixed assets, since they are subject to write-off as expenses in the reporting period when they were repairs have been made.

So, spare parts that are intended for the repair of fixed assets, which in turn are accounted for as an inventory item with all fixtures and accessories or as a separate complex of structurally articulated items (i.e.

when the object being repaired already initially included a part that must be replaced during the repair process), it should be qualified as inventory items regardless of their useful life.

Let's consider a situation in which cars were taken into account as a single inventory item, taking into account all accessories, including car tires. The following replacement options are possible:

1) replacement of worn “all-season” tires (i.e. seasonal tires are not used);

2) replacement of worn seasonal tires (i.e. when, for example, in the summer, worn summer tires are replaced with new summer tires (similarly in winter);

3) replacing summer tires with winter ones and vice versa.

It should be noted that replacing worn tires with new ones (options 1 and 2) can be considered as a repair of a fixed asset (replacing a worn part with a new one), and replacing summer tires with winter ones and vice versa would already be qualified as a repair, since there is no replacement of worn ones details.

Thus, we can definitely say that in the case of replacing tires according to options 1 and 2, car tires are spare parts that were used during repairs and, according to clause 27 of PBU 6/01, can be recognized as costs associated with the repair of fixed assets and reflected accordingly in the accounting of the reporting period to which they relate. In other words, such car tires cannot be taken into account as an independent inventory item, i.e. they are subject to inclusion in the MPZ (including if their service life is more than 12 months).

Car tires that are installed on a car to replace worn ones (options 1 and 2) are subject to write-off from account 10 “Materials” to the appropriate cost accounts at the time of their installation on the car (clause 27 of PBU 6/01).

Seasonal tire replacement

The most unresolved issue is the accounting of operations related to the replacement of summer tires with winter ones and vice versa (option 3). In this case, the worn tires are not replaced and, accordingly, it is no longer legal to recognize such a replacement as a repair. How should this operation be classified?

In such a situation, an independent inventory item is not acquired, since initially the car together with the tires was accounted for as a single inventory item.

Let's consider the option of partial liquidation and retrofitting.

First of all, it should be noted that in regulatory documents on accounting there is no clear definition of the concepts of partial liquidation and retrofitting. At the same time, the Tax Code of the Russian Federation includes work on retrofitting a fixed asset object as work caused by a change in the technological or service purpose of equipment, a building, structure or other object of depreciable fixed assets, increased loads and (or) other new qualities (clause 2 of Article 257 of the Tax Code RF). According to the author, this definition of retrofitting work can also be applied for accounting purposes. In the situation under consideration, the installation of seasonal tires does not lead to a change in the technological or service purpose of the vehicle; it will still perform the same functions as before the installation of seasonal tires.

Regarding the possibility of qualifying the dismantling (removal) of seasonal tires as partial disposal, we can say the following. In accordance with clause 29 of PBU 6/01, partial liquidation of a fixed asset item is recognized as its disposal. Accordingly, partial liquidation of a fixed asset item can be considered as a partial disposal of a fixed asset, and disposal within the framework of PBU 6/01 does not imply replacement. Upon disposal, an item of fixed assets is written off from accounting, and its replacement with a similar item is considered as the acquisition of a new one.

According to the author, partial liquidation can only be carried out if part of the object is dismantled without further replacement or change in the functional affiliation of the object. Otherwise, we should talk about reconstruction or modernization. Thus, the replacement of seasonal tires does not refer to the partial liquidation and retrofitting of a fixed asset; it is an operation to maintain a fixed asset item.

Thus, in accordance with clause 66 of the Methodological Guidelines for Accounting for Fixed Assets, the maintenance of a fixed asset object is carried out in order to maintain the operational properties of the specified object through its technical inspection and maintenance in working order.

Disposal of car tires

Tire accounting in budgetary institutions

Accounting in budgetary institutions is carried out in accordance with Federal Law No. 129-FZ, Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia N 157n (hereinafter referred to as Instruction N 157n); Instructions for the application of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of Russia N 162n (hereinafter referred to as Instruction N162n).

When purchasing, car tires are recorded in account 10506 “Other inventories” on the basis of primary accounting documents (clauses 117, 118 of Instruction No. 157n, clause 22 of Instruction No. 162n).

We reflect the replacement of tires in accounting

In the accounting of budgetary institutions (in accordance with clause 1 of Article 78.1 of the Budget Code of the Russian Federation), the receipt of tires separately from the car is reflected by the posting:

Debit 0.105.26.340 (0.105.36.340) Credit 0.302.34.730 (0.208.34.660, 0.304.04.340, 4.210.06.660...) – capitalized car tires (based on accompanying documents from the supplier, as well as upon receipt free of charge).

When issuing car tires for use, a “Statement for the issuance of material assets for the needs of the institution” (form 0504210) or a “Demand-invoice” (form 0315006) is drawn up (clause 25 of Instruction No. 162n).

Accounting for issued car tires is carried out on off-balance sheet account 09 “Spare parts for vehicles issued to replace worn ones” (clause 349 of Instruction No. 157n). Analytical accounting of the account is maintained in the Quantitative and Total Accounting Card. The disposal of material assets from off-balance sheet accounting is carried out on the basis of the Acceptance Certificate for completed work, confirming their replacement.

Accounting for tire replacement when completely worn out. In the accounting of a budgetary institution, when replacing worn or damaged tires, the following entries are made:

Debit 0.401.20.272 (0.109.60.272, 0.109.70.272...) Credit 0.105.26.440 (0.105.36.440) – tires installed to replace worn or damaged ones were written off from the balance sheet; Debit 09 – tires installed to replace worn or damaged ones are included in the balance sheet (provided that the tires are included in the list established by the accounting policy). This procedure is established by paragraph 37 of Instruction No. 174n, Instruction No. 157n (accounts 105.00, 109.00, 401.20, off-balance sheet account 09).

When replacing tires seasonally, the following entries are made in the accounting records of a budgetary institution:

Debit 0.105.36.340 Credit 0.105.36.340 – tires for the summer (winter) season were put into service (returned to the warehouse) (based on the requirement-invoice in form No. M-11 (f. 0315006)) (clause 35 of Instruction No. 174n).

P.S. If you need to improve your car, click on the link https://car-care.com.ua. A professional approach, reasonable prices and high quality await you on the proposed site.

The accounting procedure for car tires depends on whether they were purchased together with the vehicle or separately from it.

VICTORIA ZHMULINA, senior auditor of VIT-audit LLC

A tire is one of the main elements of a vehicle's chassis. Tires, with the exception of those purchased together with fixed assets, are accounted for as part of inventories. The features of these material assets directly affect the procedure for their accounting and documentation. Tires are constantly subject to increased wear and tear and quite often fail much before the end of their service life. In addition, worn tires can be either retreaded or recycled, which has different accounting consequences. Tires also have certain seasonal properties that dictate the frequency of their use during vehicle operation.

In accordance with clause 10 of the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n, the accounting unit of fixed assets is an inventory item. Inventory is an object with all its fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole, intended to perform a specific job.

Since it is impossible to use a tire purchased with a car separately from it, the initial cost of the car includes, among other things, the cost of a spare wheel with a tire, tube and rim tape.

That is, tires, including spare ones, purchased along with the car, are taken into account as part of the fixed asset and are reflected in account 08 “Investments in non-current assets”. When the cost of the car is fully formed, the accountant makes a record

Dt01 “Fixed assets” - Kt08 “Investments in non-current assets”.

Purchasing tires separately from the car

Road transport enterprises have industry-specific Instructions for accounting for income and expenses, which are approved by Order of the Ministry of Transport of Russia dated June 24, 2003 No. 153. According to this instruction, the cost of spare parts for the repair of rolling stock and the cost of car tires are included in material costs (clause 42). The same article takes into account the costs of restoring wear and tear and repairing car tires, but only within the limits of the standards approved by the Ministry of Transport, which is enshrined in the accounting policy of the organization (clause 43). Excessive expenses for wear restoration and tire repair are included in other expenses (clause 97).

According to the Instructions for using the Chart of Accounts, subaccount 10-5 “Spare parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, as well as car tires in stock and turnover.

According to clause 42 of the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, materials are a type of inventory. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.

Thus, tires purchased separately from the vehicle must be counted as materials. At the same time, the price of tires does not affect the order of their accounting.

Documenting

To account for tires, inter-industry forms of primary documentation for accounting of inventories are used, which are approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. These forms include: receipt order (form No. M-4), limit-fence card (form No. M-8). An organization for recording the operation of tires can, in addition to the unified forms of primary documents, independently develop and apply in business activities its own documentation that meets the requirements of Art. 9 of the Law on Accounting (clause 100 of the Guidelines for accounting for inventories). At the same time, document forms developed by the organization independently must be consolidated in the accounting policies. However, organizations can also benefit from existing experience. For example, Order of the Ministry of Agriculture of Russia dated May 16, 2003 No. 750 approved specialized forms of primary accounting documentation for agricultural enterprises, including a tire operation record card (form No. 424-APK), which is maintained from the moment the tires are received until the moment they are written off (disposed of) . You can also use the car tire operation record card, which is an appendix to the Order of the Judicial Department under the RF Armed Forces dated June 30, 2008 No. 104 “On approval of the Instructions on the procedure for the maintenance, operation, maintenance and repair of official vehicles.” Appendix No. 12 to the previously valid Rules for the operation of automobile tires AE 001-04, approved by the Order of Miktrans of Russia dated January 21, 2004 No. AK-9-r, also provides the form of a tire operation registration card.

The tire performance record card indicates the technical condition of the tire on the vehicle, including defects, the nature and extent of damage. For used tires, when installed on another vehicle, their previous mileage is recorded. After repairing local damage, the tire operation continues to be recorded using the same card. The actual mileage is entered into each card monthly.

When replacing a tire on road wheels with a spare tire, the driver is obliged to inform the person responsible for recording the tire operation, the date of replacement, the serial number of the replaced tire, and the speedometer readings at the time of installation. This data is also recorded on cards.

If a tire is removed from service, the registration card indicates the date of dismantling, total mileage, the reason for removal determined by the commission, the remaining tread height (according to the greatest wear), the place where the tire will be repaired, reconditioned or disposed of. When a tire is sent for restoration, deepening of the tread pattern or scrap, the tire operation record card is signed by members of the commission who inspect the tire. In this case, the accounting card is an act of writing off the tire. Tires received after retreading are issued with new performance cards.

When disposing of tires (full wear, faulty damage), in addition to the standard registration of a tire operation card, a write-off (disposal) act is drawn up. This document is drawn up by a commission appointed by the head of the enterprise. The write-off (disposal) report indicates the reason for the tire write-off: unacceptable residual tread height; destruction that cannot be repaired (tear, longitudinal cut, etc.).

Writing off the cost of tires as expenses of the organization

The organization has the right to write off the cost of tires as expenses when the following circumstances occur:

At the time of actual disposal due to wear and tear or damage;

At the time of installation on the car;

Evenly as you use it.

Depending on the chosen method of reflecting the cost of tires as part of the organization’s costs, the reflection in the accounting for tire recycling also changes. Let's look at each accounting method in more detail.

1. Writing off the cost of tires as an expense at the time of actual disposal due to wear or damage.

According to the Instructions for using the Chart of Accounts: subaccount 10-5 takes into account the availability and movement of purchased tires in stock and turnover. From the above it directly follows the need to use second-order subaccounts, for example 10-5-1 “Tires in stock”, 10-5-2 “Tires in circulation”. Then, when tires are accepted from the warehouse for operation, an accounting entry is made: Dt10-5-1 - Kt10-5-2, and when tires are deregistered due to unsuitability for use: Dt20, 23, 25, 26 - Kt10-5-2.

However, when using this option, the accounting methodology is violated, and here's why. According to clause 6 of PBU 1/2008 “Accounting Policy of the Organization” (Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n), the accounting policy of the organization should ensure greater readiness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves (requirement of prudence). When tires are written off due to their unsuitability for use, this requirement is not met.

In addition, this method of accounting distorts the cost of services provided and work performed, since the cost of tires will be written off in the reporting period in which their actual use was minimal.

Thus, this tire accounting option is not recommended for use. For accountants who still use this procedure for writing off the cost of tires, let’s look at how it is reflected using an example.

2. Writing off the cost of tires as an expense at the time they are installed on the car.

According to paragraph 93 of the Methodological Instructions for Accounting for Inventory and Materials, as materials are released from the warehouses (storerooms) of the unit to sites, teams, and workplaces, they are written off from the inventory accounts and credited to the corresponding production cost accounts (20, 23).

In accordance with clause 16 of PBU 10/99 “Expenses of the organization”, expenses are recognized in accounting if the following conditions are met:

Expenses are made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;

The amount of expenditure can be determined;

There is a certainty that a particular transaction will result in a reduction in the economic benefits of the entity. This certainty exists when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.

In addition, the replacement of tires purchased instead of unsuitable tires supplied as part of the car can be considered a repair of the car, therefore, based on clause 27 of PBU 6/01, expenses are recognized in the reporting period in which the repair is completed.

Based on the above, the use of this tire accounting option can be considered justified.

However, regardless of whether car tires are on the balance sheet or no longer, the accountant will have to track their movement. Indeed, during the operation of a tire, the need to repair it may arise, and after the tire’s service life is exhausted, the management of the enterprise has to decide on the need to restore used rubber or dispose of it. In both cases, the tires are transferred to third parties specializing in the retreading (recycling) of tires. To do this, the organization needs accurate information about their quantitative and cost assessment. It is also necessary to remember that when recycling tires, production waste is generated, and the organization should apply the methods of accounting for it, enshrined in accounting and tax accounting. At the same time, the amount of waste generated at the enterprise directly affects the amount of environmental payments.

In order to control the safety of used tires written off from the balance sheet, we recommend organizing their off-balance sheet accounting on an additionally entered account, for example, on account 012 “Tires put into operation.” This off-balance sheet account should be included in the organization's working chart of accounts.

3. The cost of tires is written off evenly as they are used.

When choosing this method of reflecting the cost of tires as part of the organization's expenses, the principle of matching income and expenses, enshrined in clause 19 of PBU 10/99, is observed; there is an economic justification for using this accounting option (tires are written off during the period of their actual use).

The option of uniform write-off of tires is also allowed by accounting regulations. In particular, by virtue of clause 94 of the Methodological Guidelines for Accounting for Inventory, the cost of materials released for production, but relating to future reporting periods, is credited to the accounting account for deferred expenses. According to clause 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n: expenses incurred by the organization in the reporting period, but relating to the following reporting periods, are reflected in the balance sheet as a separate item as deferred expenses and are subject to write-off in the manner established by the organization during the period to which they relate.

In addition, for accountants of large transport companies, writing off the cost of tires as an expense at the time they are put into service can significantly affect profit margins.

Thus, the use of this option for accounting for the cost of tires and their write-off is the most optimal (see example 2).

Discarded tires, which can be used for economic purposes or which are subject to disposal as waste (subject to disposal), are received at the organization's warehouse on the basis of a decommissioning act and an invoice for

internal movement of material assets (clause 129 of the Instructions for accounting for inventories). The waste remaining from the write-off of tires is assessed at the value prevailing on the date of write-off based on the price of possible use and is credited at the specified value to the financial results of the organization. According to the Chart of Accounts, the presence and movement of worn tires and scrap rubber are taken into account in account 10, subaccount 6 “Other materials”, as waste.

For the purpose of calculating income tax, returnable waste refers to the remains of raw materials (materials), semi-finished products, coolants and other types of material resources generated during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the original resources (chemical or physical properties) and therefore used at increased costs (reduced product yield) or not used for their intended purpose (clause 6 of Article 254 of the Tax Code of the Russian Federation).

Car tires that are not subject to further use are also returnable waste when taxing profits, and when sold externally, they are assessed at the sales price (subclause 2, clause 6, article 254 of the Tax Code of the Russian Federation).

Receipts from the sale of used car tires are recognized as other income, for which the Chart of Accounts is used to account for account 91, subaccount 1 “Other income”.

Sales of returnable waste in accordance with clause 1, clause 1, art. 146 of the Tax Code of the Russian Federation is recognized as an object of value added tax. The tax base for VAT is determined as the cost of such waste, calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, without including VAT (clause 1, article 154).

For the purpose of calculating income tax, income from the sale of returnable waste is taken into account as part of income from sales (Article 249 of the Tax Code of the Russian Federation). The income received is reduced by the cost of returnable waste, as well as other expenses associated with their sale (clause 1 of Article 268 of the Tax Code of the Russian Federation).

During operation, the property gradually wears out. Cars that periodically require repairs are no exception. How are car parts written off in Russia, what are the features of drawing up the corresponding act?

The main business transactions relating to vehicles include the receipt, movement and disposal of spare parts.

Each of these facts must be documented. This is especially important when writing off parts. What are the features of the act for writing off automobile spare parts in Russia?

General aspects

Automotive parts that are unusable should be scrapped. But the essence of the procedure is not so clear.

First of all, there must be confirmation of the validity of the write-off. In addition, there may be situations where spare parts are deregistered but not retired.

For example, if an organization has the necessary parts, they can be used for repairs, which requires them to be written off as a separate object.

If a faulty spare part that is not suitable for restoration is written off, it is issued. The document is drawn up by a specially created commission with the participation of a mechanic.

Based on the statement, an application for the purchase of a new spare part is submitted. The application must be approved by the chief accountant and the head of the organization.

After this, the old spare part can be written off. The write-off is documented by a defective statement and.

When car repairs are carried out by a third party, spare parts can be written off on the basis of an invoice for the release of materials to the third party in the M-15 form.

In this case, it is additionally drawn up in a unified form.

When repairing on your own, the transfer of the part is carried out on the basis of a demand invoice, and the act can be drawn up in any form.

What it is

The act is the primary document confirming the fact of the transaction. Thus, the act of writing off car spare parts certifies the fact of writing off certain values ​​from the organization’s accounting records.

Upon completion of the repair, a materials write-off act is drawn up. In the event that there are spare parts suitable for use, they are received on the basis of a commission report. When spare parts are not subject to further use, a disposal report is drawn up.

Filling out form OS-4a

A separate write-off procedure is provided in cases where car repairs are deemed inappropriate. For example, the physical wear and tear of the asset is too great, and the depreciation value has already been written off.

In this situation, the vehicle is written off completely. For write-off, a standard form approved is used.

The act is drawn up in two copies. The first is sent to the accounting department along with a document confirming the deregistration of the car with the traffic police.

Another copy is retained by the responsible person and becomes the basis for depositing the valuables and materials remaining as a result of write-off.

When filling out form OS-4a:

Act OS-4a is signed by all members of the commission and the chief accountant. After this, the document is approved by the head of the organization.

Sample act for writing off tires

At this time, there are no approved standards regarding the write-off of spare parts and consumables, including tires used during the operation of vehicles.

The standard tire mileage is determined by the manufacturer. Guided by this information, the head of the enterprise can independently approve the mileage standards for car tires.

It is also permissible to base the approval on existing operating experience. In any case, operating mileage standards must be justified, economically justified and documented.

Tires are written off according to the standard scheme. But at the same time, you need to take into account the nuance that scrapped tires must be handed over for recycling.

A sample act for writing off tires looks like this:

1. The title is “Act for writing off tires.”
2. Document number, approving organization.
3. Composition of the commission indicating the order of appointment.
4. The fact that the tires were declared unfit for use.
5. The name of the organization or department that operated the vehicle.
6. Car data.
7. Data on tires indicating the actual mileage and standard tire mileage.
8. List of tire defects.
9. The commission's conclusion regarding further use (completely unsuitable, handing over for disposal).
10. Signatures of all commission members.

Is a vehicle inspection report required?

A car inspection report is required at the very initial stage, when a technical report on the condition of the car is being prepared. The act justifies the need for vehicle repairs and subsequent write-off of spare parts.

It is also compiled upon completion of repairs to detect possible remaining faults.

The structure of the vehicle inspection report includes:

• mandatory details;
• composition of the commission;
• vehicle identification information;
• owner's name;
• technical condition parameters;
• signatures of responsible persons.

Whatever form of act is used to write off car parts, it should be approved on the basis of an order from management.

And when drawing up the act, one should not forget about additional documents that justify the creation of the write-off act.

V.G. Molchanov, expert
Legal consulting GARANT

Commercial organizations have vehicles on their balance sheet – trucks and cars. During operation, these vehicles are subject to depreciation; car parts, tires and tires naturally wear out. The article discusses the procedure for accounting for write-off rates and the service life of car tires.

Keywords: norms for write-off of spare parts and consumables, accounting, spare parts, consumables, commercial organizations

Operating mileage standards. Currently, regulatory legal acts do not establish any standards for the write-off of spare parts and consumables (including tires) used in the operation of vehicles of commercial organizations.

In accordance with the letter of the Ministry of Transport of Russia dated August 24, 2012 No. 03-01/10-2830sh, the operating mileage standards for automobile tires are determined by the manufacturer of automobile tires.

Thus, the head of the organization has the right to establish by his order the mileage standards for car tires, based on information from manufacturers. If there is none, then the experience of operating vehicles in the organization can be used, as well as available information from manufacturers about similar car tires.

In any case, when developing and approving operating mileage standards, it should be taken into account that they must meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (TC RF), i.e. be justified (economically justified) and documented.

In addition, in accordance with sub. 5.1 clause 5 of the Basic Provisions for the admission of vehicles to operation and the responsibilities of officials to ensure road safety of the Road Traffic Rules, approved by Decree of the Government of the Russian Federation of October 23, 1993 No. 1090 “On the Rules of the Road”, the operation of vehicles is prohibited if they have passenger cars car tires with a residual tread depth of less than 1.6 mm, trucks - 1 mm, buses - 2 mm.

Obviously, the tread height depends not only on the tire mileage, but also on operating conditions. That is, car tires can also be removed from service if their further use is inadmissible due to their damage.

Accounting. In accounting, car tires purchased separately from the car are reflected on the account. 10 “Materials” in accordance with 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 (hereinafter referred to as the Chart of Accounts).

In accordance with clause 93 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines), when put into operation, materials are written off to cost accounts.

In this case, the cost of car tires is written off from the account. 10 “Materials”, subaccount 10.5 “Spare parts”, debited to the cost account, for example account. 20 “Main production” (clauses 93 and 95 of the Methodological Instructions, clauses 5, 7 of the Accounting Regulations “Organization’s Expenses” PBU 10/99, approved by order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n PBU 10/99).

To control the movement of car tires, their accounting can be organized on an off-balance sheet account: Dt sch. 012.

When tires are retired from service on the basis of a write-off act, they are subject to entry into the warehouse at the cost of waste. The presence and movement of worn tires and scrap rubber is taken into account on the account. 10 "Materials", subaccount 6 "Other materials" as waste materials.

Paragraph 111 of the Methodological Instructions establishes that waste generated in the departments of the organization is collected in the prescribed manner and delivered to warehouses using delivery notes indicating their name and quantity. The cost of waste is determined by the organization based on the prevailing prices for scrap, waste, rags, etc. (i.e. at the price of possible use or sale).

Disposal of tires that are not suitable for retreading can be carried out by concluding an agreement with a specialized organization engaged in tire recycling.

According to clause 54 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, material assets remaining from the write-off of items unsuitable for restoration and further use are accounted for at market value on the date of write-off and the corresponding the amounts are credited to the financial results of a commercial organization, i.e. in accounting, the waste remaining from the write-off of material assets (salvage) is credited to the account. 91: Dt sch.10 "Materials", subaccount 6 "Other materials" K-t sch.91 "Other income and expenses" – worn tires are taken into account as waste materials.

The delivery of used tires to a specialized organization is recorded in accounting as a regular sale of materials. Income from the sale of inventories is taken into account as part of other income (clause 7 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n): Dt sch.62 76 "Settlements with various debtors and creditors") Settlement account. 91 “Other income and expenses” – income from the sale of tires to a specialized organization is recognized.

In this case, recycled tires are written off from the account. 10 "Materials", subaccount 6 "Other materials" and are reflected as other expenses of the organization in accordance with clause 11 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n:

Dt sch.91 "Other income and expenses" K-t sch.10 "Materials", subaccount 6 "Other materials" – the cost of sold tires is written off;

Dt sch.91 "Other income and expenses" K-t sch.68 value added tax (VAT) is charged.

At the same time, according to the author, tires that are subject to write-off with subsequent disposal may not be reflected in the accounting accounts. Their cost was included in the cost of work and services when put into operation, and accounting for control purposes was organized on an off-balance sheet account.

Then, in the case of the sale of tires, the disposal will be reflected in the accounting records as follows:

Dt sch.62 "Settlements with buyers and customers" ( 76 "Settlements with various debtors and creditors") K-t sch.91 "Other income and expenses" – income is recognized;

Dt sch.91 "Other income and expenses" K-t sch.68 "Calculations for taxes and fees" – VAT has been charged;

K-t sch. 012 – retired tires were written off from the off-balance sheet account.

For your information. Clause 1 of Art. 4Federal Law No. 89-FZ of June 24, 1998 “On Production and Consumption Waste” (hereinafter referred to as Law No. 89-FZ) determines that ownership of waste belongs to the owner of raw materials, materials, semi-finished products, other products or products, as well as goods ( products) as a result of the use of which this waste was generated.

In accordance with the Federal Classification Catalog of Waste, approved by Order of the Ministry of Natural Resources of Russia dated December 2, 2002 No. 786 “On approval of the Federal Classification Catalog of Waste,” waste tires belong to the 4th hazard class.

Tires subject to disposal as hazardous waste may not be reflected in the accounting accounts at market prices; their disposal (transfer for disposal) is reflected as a write-off to the credit of the off-balance sheet account.

The transfer of such waste for processing is reflected in the logbook for recording the generation and movement of waste, and in section. 4 “Disposal of production and consumption waste” of Rostechnadzor order No. 204 dated 04/05/2007 “On approval of the form for calculating fees for negative environmental impacts and the procedure for filling out and submitting the form for calculating fees for negative impacts on the environment.” The data in the logbook for the generation and movement of waste is certified by contracts with specialized companies and certificates of work performed. The actual volume of waste is confirmed by a certificate from a specialized organization.

A similar situation arises in cases where tubes and tires with textile and metal cords worn out during operation, which cannot be restored, are handed over to a recycling organization for disposal for a fee. The actual volume of scrap transferred for processing to a specialized organization is indicated in the work completion certificates.

Tax accounting. Expenses for the repair of fixed assets made by the taxpayer are considered as other expenses and are recognized for tax purposes in the reporting (tax) period in which they were incurred in the amount of actual expenses (clause 1 of Article 260 of the Tax Code of the Russian Federation).

An organization can take into account purchased car tires in tax accounting as part of other expenses associated with production and sales on the basis of subclause. 11 clause 1 art. 264 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), or as part of material costs associated with production and sales on the basis of sub-clause. 2 p. 1 art. 254 Tax Code of the Russian Federation. At the same time, the issue of recognizing damaged tires as returnable waste for tax purposes is controversial.

In accordance with paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, returnable waste refers to the remains of raw materials (materials), semi-finished products, coolants and other types of material resources generated during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the original resources (chemical or physical properties) and due to these are used with increased costs (reduced product yield) or are not used for their intended purpose.

Remains of inventories, which, in accordance with the technological process, are transferred to other departments as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as by-products obtained as a result of implementation of the technological process.

An important factor in this case is that the residues can be recognized as returnable waste for profit tax purposes if they have partially lost their consumer qualities and are not used for their intended purpose.

From a literal reading of the norm of paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, tires that are subject to recycling and are not suitable for further use are not recognized as returnable waste. However, according to the author, when tires are disposed of before their standard use period, it is possible to use this norm and reduce the amount of material costs by the cost of returnable waste, determined by one of the methods enshrined in subclause. 2 clause 6 art. 254 Tax Code of the Russian Federation.

Bibliography

• Tax Code of the Russian Federation (part one): Federal Law of July 31, 1998 No. 146-FZ.
• Tax Code of the Russian Federation (part two): Federal Law of 05.08.2000 No. 117-FZ.
• On traffic rules: Decree of the Government of the Russian Federation of October 23, 1993 No. 1090.
• On production and consumption waste: Federal Law of June 24, 1998 No. 89-FZ.
• On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application: Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.
• On approval of the Accounting Regulations “Income of the Organization” PBU 9/99: Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n.
• On approval of the Accounting Regulations “Organization Expenses” PBU 10/99: Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.
• On approval of the Regulations on accounting and financial reporting in the Russian Federation: Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
• On approval of the federal classification catalog of waste: order of the Ministry of Natural Resources of Russia dated December 2, 2002 No. 786.
• On approval of the form for calculating fees for negative impacts on the environment and the procedure for filling out and submitting the form for calculating fees for negative impacts on the environment: Order of Rostekhnadzor dated 04/05/2007 No. 204.
• Letter of the Ministry of Transport of Russia dated August 24, 2012 No. 03-01/10-2830sh.