Accounting for packaging is not always given as much time and attention as accounting for valuable materials, products, fixed assets, although it can sometimes confuse even an experienced accountant. It is the variety of types of packaging, the ability to account and write off in different ways that presents the main difficulty.
It is necessary
- - taking into account the peculiarities of production;
- - knowledge of accounts.
If the container used for the production process or household needs has failed, then to write it off, draw up an act in form N TORG-15, and indicate the reason for the unusability (for example, breakdown, normal wear and tear or deterioration). After signing it by the head of the enterprise, draw up an act to write off the container. In this case, write off natural wear and tear to the debit of account 91, and damage or damage to the debit of account 94 (with subsequent distribution according to the Methodological Guidelines).
Include the cost of the written off container in the structure of non-operating expenses for correct tax accounting. Since the norms of natural attrition are established only for glass containers, develop your own norms of attrition and approve them by order of the head.
After disposal, the unusable container must be handed over for disposal and recycling to a specialized organization. To do this, issue an invoice.
If in your organization the container is made independently and is not subject to return from the buyer, then include its cost in the sales price without highlighting it as a separate line. Make a write-off depending on where the products are packed in containers. If packing takes place in the main shops, then write off to the debit of account 20 "Main production"; and if in the warehouse of finished products - to account 44 "Sales costs".
If you work for a retailer, write off containers depending on when the goods are packed. When packing and packaging at the time of purchase, the cost of packaging is attributed to the increase in the value of the goods (from the credit of account 41 to the debit of account 41, subaccount "Packaging"), since the costs of bringing the goods to a condition suitable for use are related to the actual expenses for the purchase. To write off the packaging produced at the time of the sale of the goods, write off from the credit of account 41 to the debit of account 44, subaccount "Tara" (distribution costs of the trade organization).
If you use a reusable container, and it is subject to mandatory return, then indicate it in a separate line in the documents. In this case, write it off to the debit of the corresponding account from the credit of account 10 at the time of shipment of the packed products.