In the course of their activities, enterprises may face a situation where current expenses were observed in the reporting period, but no income was received from the sale. In this regard, accountants have problems with the correct accounting and write-off of such costs in accounting and tax accounting.
Instructions
Step 1
Classify all expenses of the enterprise in the reporting period. According to clause 4 of PBU 10/99, all expenses of the organization can be attributed to expenses for ordinary activities, as well as unrealized and operating expenses.
Step 2
Determine the expenses that are aimed at generating income. If during the reporting period the enterprise carried out the production process, then, even if there was no sale, all costs for it must be recorded in the relevant accounting accounts. In this case, account 26 "general expenses" or account 44 "Sales expenses" is used.
Step 3
Write off general expenses in accordance with the rules adopted by the accounting policy of the enterprise. They can be reflected on the debit of account 20 "Main production", account 23 "Auxiliary production" and account 29 "Serving production and economy". They can also be attributed to conditionally fixed costs and written off to the debit of account 90 "Sales".
Step 4
Recognize all expenses that are not aimed at making a profit to the unrealized costs of the enterprise. Collect these costs on the debit of account 91.2 "Other expenses", and at the end of the year close it with a loss.
Step 5
Compile tax accounting for expenses in the absence of sales. According to Art.252 and Art.318 of the Tax Code of the Russian Federation, all general business expenses are indirect costs, must be documented and aimed at making a profit. In this case, they can be fully reflected in tax accounting as expenses for the current reporting period. Expenses that do not relate to income generation and business activities are not recognized in tax accounting. Also, in the absence of implementation, they can become the reason for tax audits to identify the legality of their commission.
