Sample write-off report for tires. Disposal of car tires and batteries

From February 1, 2004 to January 1, 2008, the maintenance and operation of tires by vehicle owners on the territory of the Russian Federation was regulated by 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 No. AK-9-r (hereinafter referred to as the Rules ).

Thus, section 10 of the Rules established the organization’s obligation to monitor the mileage and wear of car tires. When installing tires on a car, the organization should have created a card for recording the operation of the car tire (clause 43 of the Rules).

Car tires have their own mileage, after which they should be replaced. After reaching the standard operating mileage, worn tires are replaced. It should be borne in mind that the norms for the operational mileage of tires are established by the Temporary Standards for the operational mileage of tires of motor vehicles RD 3112199-1085-02, approved by the Ministry of Transport of Russia on 04.04.2002 (hereinafter referred to as the Norms), however, the validity of these Standards is limited to the date 01.01.2007.

The authors note that to date, not a single document has been published establishing a uniform procedure for the maintenance and operation of tires by vehicle owners, as well as standards for the operational mileage of vehicle tires throughout the Russian Federation. Meanwhile, when operating motor vehicles in a budgetary institution, one must be guided by a certain procedure for the operation and disposal of tires, which, in our opinion, should first of all ensure compliance with the requirements of both budget legislation on the economical and efficient use of budget funds, and legislation on ensuring safety traffic.

Analysis of solutions to similar problems in various federal ministries and departments shows the following:

1) the procedure for maintenance, operation and write-off of car tires in certain situations can be developed by the authorized body, the main manager of budgetary funds, a budgetary institution independently, taking into account the specifics of their activities (in this case, a budgetary institution can develop such a procedure only taking into account the requirements for this issue, set out in documents of higher organizations);

2) the authorized body may allow subordinate budgetary institutions to be guided by the Rules and Regulations that have ceased to be in effect.

An example of the first option is the order of the Russian Ministry of Defense dated September 25, 2006 No. 300 “On approval of the Guidelines on operating hours (service life) before repair and write-off automotive technology and automobile property in the Armed Forces of the Russian Federation,” and the second option is implemented, for example, in the order of the Judicial Department under the Armed Forces of the Russian Federation dated June 30, 2008 No. 104 “On approval of the Instructions on the procedure for maintenance, operation, maintenance and repair of official vehicles", Methodical recommendations on the organization of transport services for territorial bodies and institutions of the Ministry of Justice of Russia (published in the Bulletin of the Ministry of Justice Russian Federation, 2008, No. 12).

According to the authors, in the situation under consideration, a budgetary institution can use the above Rules and Norms as a recommendation when approving the procedure for accounting for tires. This procedure can be approved as part of the accounting policy of the institution (an order on the specifics of the implementation of state accounting policy in a specific budgetary institution).

In addition, when determining the procedure for writing off car tires and their operating mileage standards, the following should also be taken into account. When deciding on the possibility of further use of tires up to their operational mileage, it is necessary to take into account the following requirements:

1) Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”;

2) Regulations on ensuring road safety at enterprises, organizations and institutions transporting passengers and goods, approved by Order of the Ministry of Transport of Russia dated 03/09/1995 No. 27;

3) other regulations aimed at ensuring road safety.

That is, officials, first of all, must take into account the possibility of safe operation of motor vehicles on a specific set of tires.

Please note that the Standards establish the average tire mileage. This mileage was calculated taking into account:

• base car model;
• tire size;
• tire models.

In addition, when calculating tire mileage standards, operating (working) conditions are taken into account. motor vehicle. Moreover, such indicators were obtained experimentally by a specialized research organization.

It should also be taken into account that, in accordance with clause 3.4 of the Standards, for new tire models and car brands for which tire mileage standards have not been established, the head of the enterprise has the right, by order of the enterprise, based on the average mileage of scrapped tires, to put into effect a temporary standard agreed with FSUE NIIAT (currently OJSC NIIAT). In this case, the validity period of temporary norms should not exceed 2 years. During this period, the compliance of the established norm value with the average mileage of a tire of a given size and model for a specific vehicle is checked, as well as the norm value is clarified.

In the situation under consideration, a budgetary institution does not have the opportunity to independently develop tire mileage standards (there are no relevant specialists and material and technical base), but can take advantage of the provisions of the Rules and Standards. In our opinion, when using these documents, it is necessary to take into account the manufacturers' guarantees regarding the operating time of tires within the warranty service life (i.e., the rate used should not be less than the warranty, taking into account adjustments for operating conditions). Let us remind you that manufacturers can set warranty periods not only for tire service, but also for their storage.

In our opinion, based on the conclusion of the relevant commission for new tire models and car brands, the head budgetary institution has the right to put into effect by order of the enterprise a temporary standard of tire operating time, taking into account:

• average mileage of scrapped tires;
• tire manufacturers' warranties.

In addition, if there are appropriate limits on budgetary obligations, standards can also be established with the involvement of specialists from specialized organizations (for example, JSC NIIAT).

Car tire accounting. Budget accounting in the institution is carried out in accordance with Federal law dated November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ), the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n (hereinafter referred to as Instruction No. 148n) and other legal and regulatory documents acts. Document flow for acceptance, movement and write-off inventories the institution is developed independently, approved by the head and reflected in accounting policy organizations. When purchased, spare parts for vehicles (including car tires) are accounted for on the basis of primary accounting documents in account 10506000 “Other inventories”. In accordance with Instruction No. 148n, when issuing spare parts for operation, a “Report of issuance” is drawn up material assets for the needs of the institution" (f. 0504210) or "Demand-invoice" (f. 0315006).

All issued spare parts for vehicles (including car tires) are recorded in off-balance sheet account 09 “Spare parts for vehicles issued to replace worn-out ones.” Analytical accounting of tires is carried out in the card of quantitative and total accounting of material assets (f. 0504041). Tires that have become unusable can be written off from the register according to the “Act on the write-off of inventories” (f. 0504230).

The basis for replacing car tires on a vehicle are justified requests from persons responsible for the technical condition and operation of the vehicle, approved by the head of the budgetary institution. When installing tires on a car, it is advisable to draw up a report. In this case, the act may indicate numbers, model and designation. The form of such an act can be developed and approved by the organization in compliance with the requirements of paragraph 2 of Art. 9 of Law No. 129-FZ.

In addition to budget accounting, the institution can organize additional accounting of car tires. For this purpose, you can use, for example, individual provisions of the Rules.

Thus, institutions can, for each tire installed on a car (new, retreaded or with an in-depth tread pattern) when it is equipped or during operation, create a card for recording its operation in the form specified in Appendix 12 to the Rules. Tire accounting can be carried out in accordance with the standards of this document by the responsible person entrusted with this responsibility.

When replacing a tire on the road wheels with a spare tire or, if necessary, a purchased tire, the driver informs the person in charge of the date of replacement, the serial number of the replaced tire, and the speedometer readings at the time of installation. This data must be recorded in the operation records of the replaced and spare tire.

To control the correct accounting of tire mileage, the employee responsible for this must quarterly selectively check, using serial numbers, the compliance of the tires actually used on the car with the tires assigned to the car on the registration card.

When tires are removed from service, the card indicates: the date of removal, total mileage, the name of the reason for removal, determined by the commission, the remaining tread height (according to the greatest wear). In addition, it must record where the tire is sent - for restoration, deepening of the tread pattern by cutting, repair, scrap or complaint.

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?

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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.

During repairs on our 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 is it

The act is called primary document, confirming the fact of the operation. Thus, the act of writing off car spare parts certifies the fact of writing off certain valuables from accounting organizations.

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 subsequent 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 cost 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.

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.

Key words: 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 this is not available, 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 operational mileage standards, it should be taken into account that they must meet the criteria specified in paragraph 1 of Art. 252 Tax Code RF (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 Road Traffic Rules”, the operation of vehicles is prohibited if they have passenger cars 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 Guidelines), upon commissioning, 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 Accounting Regulations and financial statements 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 amounts are credited to financial results from 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.

FYI. 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 both 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 impact on environment 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 technological process transferred to other divisions as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as associated (related) products obtained as a result 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, if 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.

References

• 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 Rostechnadzor dated 04/05/2007 No. 204.
• Letter of the Ministry of Transport of Russia dated August 24, 2012 No. 03-01/10-2830sh.

In accounting, first of all, the purpose of vehicle tires and the features of their operation are taken into account. Their standard use is seasonal replacement or replacement of worn-out and unusable ones with new ones. In this article, let's look at how tire accounting is carried out at an enterprise.

Tire accounting principles

The main accounting parameters are:

• their number;
• model;
• tire brand;
• price;
• size.

Based on these indicators, accounting employees keep separate records of seasonal, summer and winter vehicle tires. At the same time, new and used spare parts are also taken into account separately. The purchase, their transfer into operation and other operations are reflected by the accounting service with account assignments (postings).

The cost of purchased vehicle tires for the purpose of replacing worn-out ones is displayed by the accounting service on account 10 “Materials”, subaccount “Spare parts”. Read also the article: → “”. Both used and spare parts are taken into account here. For separate accounting, auxiliary subaccounts of the third order are opened to the subaccount “Spare tires”.

Tires of motor vehicles of the working capital (in the sub-report) are accounted for separately from those that are listed in the warehouse.

Tax accounting of tires

When purchasing a car, the price of installed and spare tires is combined with the initial cost of the vehicle (Tax Code of the Russian Federation, Article 257). These spare parts do not appear on the accounting accounts as separate objects. Tires purchased separately are not included in the purchased vehicle and are not added to its cost. Here, tax accounting of spare parts is regulated by the Tax Code of the Russian Federation:

• Art. 254 (payer’s expenses for production and economic needs);
• Art. 260 (restoration of fixed assets);
• Art. 264 (maintenance and use of official transport).

So, for example, according to tax legislation, separately purchased spare parts can be taken into account as material expenses for the purchase of materials necessary for the maintenance of fixed assets. That is, tires in such cases are considered spare parts for a car, which are recorded at their cost among inventories. Expenses for their repair can be classified as other.

Expenses are considered for tax purposes in the tax period valid at that time. All expenses under the accrual method are recognized at the time the tires are assembled on the car. Spare parts removed from vehicles are not considered returnable waste or residual stock.

Accounting documentation for tire operation

A specialized accounting form of the card is created by the technical service of the relevant division of the organization according to form No. 424-APK separately for each vehicle tire (new, used or refurbished). The main purpose of the registration card is to document the movement of tires in use from the time of their assembly until complete failure. The card contains the following information:

• date of manufacture, manufacturer, price, as well as the name of the wheels and serial number;
• technical condition (existing defects, damage);
• mileage (previous - for used tires, and actual mileage for each month - for all types of tires);
• date of tire replacement, numbers of removed and reassembled tires;
• dismantling time, total mileage, tread pattern data, for what purpose and for what reason it was taken out of service (in case of deregistration of the tire).

The specified standard accounting forms are filled out completely and stored according to vehicle numbers, and are closed when the spare part is sent for disposal.

Operating mileage rate for write-off

Russian legislation does not establish specific standards for the write-off of vehicle tires. With regard to their operational mileage, the regulations of the Ministry of Transport of the Russian Federation, set out in Letter No. 03-01/10-2830sh dated 08/24/2012, apply. Thus, according to the letter, the standards are determined by the manufacturer.

Accordingly, the head of the organization has the right to develop and approve standards by his own order based on the average mileage, using the available information:

• factory manufacturer;
• according to the method for determining mileage standards of the Temporary Standards (RD 3112199-1085-02) as amended on December 7, 2006 (in situations identical to the one under consideration, it can be used as a sample);
• experience in organizing transport operation.

Thus, according to the standards of RD 3112199-1085-02, the mileage rate established by the organization should not be less than 25% of the average mileage parameter.

In any case, independent development according to the standards must be financially justified and documented.

Accounting for wear and replacement of car tires

It is allowed to consider the replacement of unusable (worn out) specified spare parts as part of the repair. Then you should write off production costs and expenses for repairing the fixed asset. Costs associated with repairs are displayed by the accounting department using DT accounts for recording expenses for production (sales), CT accounts for accounting for expenses incurred. Thus, DT 20, 26, 44, KT 10, subaccount “Tire in subaccount” reflects the accounting of the price of seasonal vehicle spare parts in expenses for ordinary activities after they are worn out.

Worn-out automobile parts that are subject to modernization, repair, or reconstruction are included in the warehouse. Their accounting is kept in the subaccount “Tires subject to restoration”, “Materials sent for processing”. The price is displayed as follows: DT 10, subaccount “Tire for restoration”, KT 91-1.

Changing seasonal vehicle tires is integral part maintenance of a fixed asset aimed at maintaining the characteristics of the car in proper condition. The costs associated with this are recognized as expenses in the ordinary course of business. Their accounting department displays DT accounts for production (sales) expenses and CT accounts for production expenses (related to service costs).

But when replacing seasonal spare parts and sending them to the warehouse, their price is related to the reduction of expenses for current activities: DT 20 (26, 44), CT 10, subaccount “Tires in subaccount”. To display the replacement of summer and winter tires for vehicles, account assignments are used on account 10. For example, when assembling winter tires, the price of vehicle tires put into use is displayed as follows: DT 10, subaccount “Tire in subaccount”, KT 10, subaccount “Spare tire”.

At the end of the season, winter parts are removed and summer parts are assembled. To display the price of the removed winter version, account assignment is used: DT 10, subaccount “Spare tire”, KT 10 “Tire in subaccount”. Price collected summer version instead of the winter one, the following account assignment will be displayed: DT 10, subaccount “Tire in subaccount”, KT 10, subaccount “Spare tire”.

Example 1. Taking into account the cost of all-season car tires when purchasing them

Felix LLC purchased a set of all-season tires for a vehicle. Almost immediately, the worn-out parts were replaced with new ones, just purchased. The accounting service displayed all actions using account assignments.

Example 2. Displaying the replacement of worn-out car tires in accounting

The head of the organization appointed a commission of officials to check the technical condition of tires. During its implementation, inspectors declared the installed parts on the car unsuitable for use. Based on the results, an act for writing off materials was drawn up. According to it, completely worn-out spare parts should be sent for recycling, and new ones should be installed in their place.

When removing spare parts from use, the registration card indicates the time and reason for dismantling, the total mileage and the direction for disposal. Replacement of tires is displayed as follows: DT 20, CT 10, subaccount “Operated tire” (accounting for the price of unusable spare parts in expenses for normal activities), DT 10, subaccount “Other materials”, CT 91-1 (accounting for worn-out spare parts), DT 10 , subaccount “Tire in sub-account”, KT 10, subaccount “Spare tire” (displaying the price of installed spare parts).

Answers to questions about vehicle tire registration

Question No. 1. How are the costs of recycling unusable vehicle tires taken into account, and are taxes calculated on them?

Expenses associated with waste disposal are included in operating expenses. They are also subject to taxation.

Question No. 2. What is an act for writing off and recycling car tires?

A generally accepted form is used, which includes information about the appointed composition of the commission and the inspection performed. The report contains complete information about the characteristics of the inspected object (serial number, total mileage, size, model, etc.). Inspectors determine the technical unsuitability of spare parts for vehicles and immediately indicate the reasons. Then they decide to decommission them and send them to scrap. The finished act is endorsed by the chairman and other competent persons from among the commission.

Question No. 3. What regulatory documents Can you be guided when accounting for fixed assets?

An accounting employee should take into account the “Methodological guidelines for accounting of fixed assets”, which were approved by order of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2003. The edition dated December 24, 2010 is now actively used. It covers issues of valuation, depreciation, maintenance, restoration and disposal of fixed assets.

Question No. 4. Is it possible not to have a registration card for car tires?

Maintaining accounting form cards, application of operational mileage standards are mandatory components of the operation of tires used in enterprises. Only those owners of vehicles who transport goods and passengers for personal needs have the right not to do this.

Question No. 5. How is the early write-off of car tires due to their deterioration carried out and how are they recorded in the accounts?

For such actions there must be a basis - the conclusion of an expert commission. If car tires are damaged and the person at fault is identified, then the price of spare parts will be compensated to them. The recoverable amount is considered non-operating and relates to other income. Disposal in such situations is not reflected in the accounts. Simply damaged property is written off from an off-balance sheet account (“Used tires”).

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 in 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 recorded in the “Materials” and “Other Materials” accounts as scrap materials.

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 market value at at the moment. 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” Set 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 documentation as other expenses.

Tax accounting

The costs incurred by the taxpayer for repairs 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, these are the remains of raw materials or materials formed during the production of goods that have lost their quality (chemical or physical properties), used at excessive 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 car 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.