In the course of its activities, an enterprise may find itself in a situation where there is no revenue in the reporting period. At the same time, costs are incurred for wages to workers, rent of real estate, electricity, fuel, and so on. In this situation, many are faced with the problem of reflecting these costs in accounting and tax accounting.
Instructions
Step 1
Analyze all the expenses that the company made during the reporting period. According to clauses 17 and 18 of PBU 10/99, they must be accounted for in this period, regardless of the availability of revenue. Divide all costs according to their purpose and determine the accounting accounts to which they relate.
Step 2
Write off direct costs for the production of products, the provision of services or the performance of work to the debit of account 20 "Main production". Reflect the costs that are aimed at making a profit on account 26 "General expenses" or account 44 "Sales expenses".
Step 3
After that write them off to debit account 20, 23 "Auxiliary production", 29 "Service facilities and production" or 90 "Sales", depending on the accounting policy of the enterprise. At the same time, in some cases, it will be incorrect to use account 90, due to the lack of revenue.
Step 4
Leave the balance of the expense accounts unchanged if there is no revenue in the current reporting period. It can only be written off if the sale is resumed. The balances on these accounts determine the size of the value of the work in progress.
Step 5
Take into account all expenses in tax accounting when calculating income tax on a cash basis, it does not matter whether there is any revenue in the reporting period. If the calculation method is used, then the costs are written off depending on their purpose. Divide all expenses into direct, indirect and unrealized. Direct costs affect the decrease in profits, therefore, without revenue, they cannot be reflected in tax accounting, with the exception of companies providing services. According to clause 2 of article 318 of the Tax Code of the Russian Federation, indirect and unrealized costs aimed at generating income are written off in full as expenses of the current period.
