Has your company organized a relaxation room by purchasing kettles, microwave ovens and crockery, purchased sets and cutlery in the reception area that will be used to serve business meetings of the management? To record and write off the costs of dishes in the accounting and tax accounting of an organization, you need to follow these steps.
Necessary
Primary documents confirming the purchase of dishes (check, sales receipt, employee's advance report)
Instructions
Step 1
Capitalize the services and cutlery purchased in the store on the basis of the primary documents attached to the employee's advance report. To do this, fill out a credit slip in the M-4 form. This document must be signed by employees who are materially responsible persons.
Step 2
In accounting, make the following entry: Debit account 10 "Materials", subaccount 9 "Inventory and household accessories", Credit account 71 "Settlements with accountable persons" - taken into account the receipt of dishes at the actual cost.
Step 3
Document the transfer of utensils to the department where they will be used. You need to draw up a bill of lading in the form of M-11. Based on the document drawn up, complete the following accounting entry: Debit account 26 "General expenses" (or debit account 25 "General production costs", 44 "Sales costs"), Credit account 10 "Materials" subaccount 9 "Inventory and household accessories". This will write off the cost of the cookware to the organization's general expenses.
Step 4
Write off in tax accounting the cost of dishes in other costs associated with production and sale. Write off costs in the period when the plates were transferred to use.
Step 5
You can find the justification for classifying them as expenses that reduce the income tax base by reading the Letter of the Ministry of Finance of Russia dated July 14, 2011 No. 03-03-06 / 2/112. In this document, it is substantiated in detail that the costs of maintaining the dining room (including the purchase of dishes) relate to the costs of ensuring normal working conditions, in this regard, your organization has the right to include them in other expenses on the basis of subparagraph 48 of paragraph 1 article 264 of the Tax Code of the Russian Federation.
