Non-operating expenses include ... Non-operating expenses and income in accounting

In any organization, there are items of income and expenses that are not related to production or marketing activities. A detailed list of such elements, as well as methods for their accounting are indicated in Art. 265 of the Tax Code of the Russian Federation.

List

Non-operating expenses include expenses:

• on the content of property transferred for rent (leasing);
• in the form of accrued interest on liabilities, securities;
• related to the maintenance of purchased securities, payment for services of registrars, depository;
• in the form of exchange differences arising after the revaluation of property;
• court fees;
• recognized by the debtor or payable by court decision;
• other similar expenses.

Let us consider in more detail some of these groups.

Leasing

Non-operating expenses include the costs of maintaining the property leased. This clause applies to organizations for which leasing is one of the activities. The implementation date is determined upon the transfer of ownership of the object, regardless of when the funds arrive on the account. This is either the last day of the month or the date of payment of the contract. But if the document shows an uneven schedule, then the opinions of experts differ. Some believe that in this case, non-operating income and expenses should be recognized according to the payment schedule, while others - upon receipt of funds. Therefore, it is desirable that the contract takes into account the even distribution of money.

Interest on debt obligations

The structure of non-operating expenses includes all types of expenses, regardless of the type of loan, but only amounts accrued for real time use of funds are recognized. Only the amounts received from the issue are recognized as income. When changing this parameter, for example, in the direction of increase, it is difficult to calculate the new amount of expenses. Therefore, it is recommended that emission conditions be indicated immediately upon emission.

Exchange differences

Property value may be expressed in foreign currency. As a result of revaluation, these figures may change. To non-operating income and expenses what to attribute in this case? Calculations are carried out depending on the method specified in the accounting policy. New amounts are translated to the ruble at the official exchange rate at the date of the actual cost. But the law does not spell out which particular values ​​can be expressed in dollars or euros. It can also be a financial investment.

Non-operating expenses in accounting for short-term investments in foreign currency are translated into rubles, and long-term expenses, although they are recorded in dollars or euros, but at the same time the ruble equivalent of this amount is reflected. Therefore, exchange rate differences in BU do not arise. For tax accounting purposes, the purchase and sale of assets in foreign currency separately reflects the financial result of the transaction, as well as the change in value.

Due to the deviation of the real rate from the official non-operating expenses include:

• negative ruble difference between the actual sales proceeds and the amount calculated at the official rate of the Central Bank of the Russian Federation;
• positive difference between the calculated amount of sales and the actual.

The day the expenses are credited is the day the property rights are transferred.

How is income tax calculated?

Non-operating expenses for each item separately:

• short-term financial instruments;
• domestic government bonds;
• exchange rate differences on currency accounts;
• on long-term loans.

With exchange rate differences from the sale of foreign currency issues do not arise. Let's consider in more detail operations with bonds.

If the value of the Central Bank is calculated at the acquisition price, then upon receipt of income from sales the tax base is reduced by the amount of exchange rate differences. If the value of the Central Bank was revalued during the Novation of OVGVZ, then the profit from the sale is reduced by the entire amount of the positive balance of differences. Under the same conditions, the loss from the disposal of the Central Bank is accepted for deduction from the tax base only in the amount of the positive balance of differences. It is also allowed to reduce the base by the entire balance amount that arose from the moment the currency was credited to the account of the organization until the bonds were accepted for accounting. The adjustment is carried out in the share subject to disposal of the Central Bank, in proportion to their value.

When accounting for domestic government bonds of the IV and V series, profit subject to taxation is reduced by:

• the amount of positive differences formed after the exchange rate to quoted foreign currencies of the Central Bank, which arose from the moment the currency was credited to the account of the enterprise and until the government bonds were accepted on the balance sheet when they were sold or redeemed
• the amount of the difference that arose from December 6, 1994 to December 31, 94;
• the difference formed after the change in the ruble exchange rate against the currencies quoted by the Central Bank of the Russian Federation calculated between the nominal values ​​of OVGVZ during the period from 01/07/95 to 01/20/97.

Non-operating income and expenses, which are recorded on an accrual basis with the seller and the buyer, arise at the date of repayment of the debt by the counterparties. If the organization uses the cash method, then for the purposes of NU, the difference is not taken into account when the transaction amount is expressed in arbitrary units.

Example

Under the agreement, Romashka LLC sold goods for 11.8 thousand US dollars. The buyer received the right of ownership at the time of shipment (February 1). Payment made on February 6th. The cost of goods - 250 thousand rubles. Payment is made in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of payment. Let's consider two options:

• the ruble exchange rate on February 1 is 28.8 rubles / USD, and on February 6 - 28.9 rubles / USD;
• the ruble exchange rate on February 1 is 28.8 rubles / USD, and on February 6 - 28.7 rubles / USD;

In the balance sheet non-operating expenses include accounts:

• 62 “Settlements with counterparties”;
• 90-1 "Income from sales";
• 90-2 "Cost of sales";
• 90-3 “VAT”;
• 91-2 “Other expenses”.

In BU LLC “Camomile” the following transactions are formed:

Non-operating income and expenses how to keep in NU?

In the first case:

• sales revenue will be 339.84 - 51.84 = 288 thousand rubles;
• amount of non-operating income: 1.18 thousand rubles.

In the second case:

• sales revenue will be 339.84 - 51.84 = 288 thousand rubles;
• amount of non-operating expenses: 1.18 thousand rubles.

Foreign exchange differences in foreign currency transactions

Non-operating expenses include a negative financial result from the sale of funds of other countries. Such transactions are carried out at market rates. The day is used as the settlement date:

• writing off currency for sale on behalf of the bank at the Bank of Russia exchange rate;
• crediting the proceeds to the account.

The transfer of ownership of the currency is carried out on the day of its sale for the purposes of NU and BU.Income from operations is the amount of funds from the sale of currency calculated at the market rate. An expense is the amount of the ruble equivalent of a currency that is put up for sale according to the official exchange rate of the Central Bank of the Russian Federation. Other non-operating expenses include the bank's commission for the operation.

Example

On July 1, the organization’s transit account received export revenue in the amount of 4 thousand US dollars. The organization instructed the bank to sell 10% of this amount. The commission for the operation is 400 rubles.

The official dollar rate:

• on the date of receipt of revenue - 30 rubles / USD;
• on the date of transfer of 10% - 31 rubles / USD;
• at the end of the month - 33 rubles / USD

For the purposes of OU, non-operating income and expenses include:

• the amount of 5.58 thousand rubles. in the form of a positive difference from the revaluation of the balance of funds formed after the appreciation of the currency at the date of the report;
• 600 rub in the form of a positive difference arising after a change in the currency sale rate;

• commission bank expenses of 400 rubles.

How are other non-operating income and expenses reflected in the balance sheet? Accounting for transactions on such items is carried out on account 91.

Bad debt reserve

To begin with, the term itself should be clarified. Doubtful debt is any debt arising after the sale of goods and services, provided that it is not repaid in a timely manner, is not secured by a pledge, guarantee, or guarantee.

Taxpayer expenses are included in non-operating expenses on the last day of the month and are taken into account when calculating NPP. The exception is the amount of interest arrears. If the taxpayer decided to create a reserve, then all write-offs will be carried out at the expense of this fund.

The amount of the reserve is determined at the end of each month according to the inventory of receivables and is calculated using one of the following methods:

• for debts whose term exceeds 90 days, a 100% reserve is created;
• for amounts with a payment term of 45-90 days, a 50% reserve is formed;
• for all other debts the reserve is not formed.

OS liquidation expenses

Non-operating expenses include expenses that are not directly related to production. In particular, the costs of liquidation of fixed assets, income tax, including under-accrued depreciation for these facilities. For the purposes of NU, revenues in the form of the cost of materials and other property obtained during the dismantling of fixed assets are to be included in the income.

The basic principle of settlements prescribed in the Tax Code is that expenses are recognized as such at the time they occur, calculated according to the terms of the transaction. With regard to fixed assets, this means that the amounts of the under-accrued depreciation and the residual value of the objects are expensed in the month when the sale actually took place.

Production Preservation

The procedure for suspending the activities of fixed assets that are on the balance sheet is established by a separate order of the head. Usually, objects with a completed production cycle are conserved. Before the transfer of equipment, an estimate is made for its maintenance. If the organization leases the land on which the conserved objects are located, then the paid rent does not meet the requirements of Art. 252 Tax Code. Such expenses cannot be taken into account for the purposes of calculating NPP.

Court Fees

State fees and other fees associated with the consideration of cases in court are included in non-operating expenses. Such costs include, in particular, the amounts that must be paid to experts, translators, witnesses, organizations involved in the examination of evidence, lawyers, lawyers and other persons involved in the consideration of the case.

When reflecting such amounts in NU, the nature of the proceedings should be correctly determined. Court costs always reduce NPP, regardless of which party wins the case, provided that the proceedings relate to production matters. In case of suspension of the case, the paid state duty shall be refunded.

Cancellation of production orders

The receipt of expenses related to the cancellation of orders for the production of finished products is carried out according to acts approved by the head, within the amount of direct costs. In this case, the specifics of production and the organization of the process should be taken into account.

Be sure to provide documents confirming the receipt of the order itself (contract), production costs incurred for the operation. The organization must necessarily receive an official refusal from the counterparty. If there is a termination of the contract, then this should be formalized in the appropriate protocol. It is also necessary to approve a separate document confirming the fact of the termination of the order. All these costs are to be included in non-operating expenses of the organization.

Container Operations

If the cost of the returned packaging accepted from the supplier with the IBE is included in the price of the stocks, then the total cost of their purchase is reduced by the cost of the container. The latter is determined by the price of possible use or sale. The assignment of packaging to returnable packaging is prescribed in the contract for the supply of inventories.