Accounting for the costs of fuel and lubricants at the enterprise: accounting features. What belongs to fuels and lubricants list Does antifreeze belong to fuels and lubricants

27.10.2021

Fuels and lubricants: types, characteristics

Fuels and lubricants (fuels and lubricants) belong to the category of industrial goods, the quality requirements and the manufacturing process of which are strictly regulated. The sale of fuels and lubricants is carried out mainly by specialized trading enterprises.

Fuels and lubricants are a group of substances that include motor gasoline, diesel fuel, liquefied gas used as a fuel, as well as various oils for carburetor and diesel internal combustion engines. Most of the presented fuels and lubricants are refined products.

Gasoline is flammable. The specific heat of combustion of gasoline is approximately 44 MJ / kg. Various brands of gasoline (AI-76, AI-92, AI-95, etc.) are obtained by mixing components that are released at different stages of oil refining or with the help of additives that increase the octane number

Diesel fuel consists of kerosene-gas oil fractions of oil. Distinguish between low-viscosity and high-viscosity diesel fuel. The first is used for high-speed engines of high-speed vehicles, for example, for trucks. High-viscosity is used for motors operating at low speeds, mainly tractors, production equipment. The specific heat of combustion of diesel fuel is 42.7 MJ / kg.

Liquefied or compressed gas is produced from natural gas. It mainly consists of methane, but it also contains other components - butane, propane, hydrogen, etc. interesting feature: it ignites only if it is vaporized in the air strictly in a concentration of 5 to 15%. Spontaneous combustion can occur only when heated to 650 degrees Celsius. The gas has a specific heat of combustion from 28 to 46 MJ / m³.

Each of the fuels has an inherent knock level, which is indicated by the octane number. It characterizes the ability fuel mixture resist spontaneous combustion when pressure rises. The higher the octane number, the better: combustion is more stable, higher resistance to detonation, which has a destructive effect on the engine. So, AI-92 has an octane number equal to 92, and methane - 107.5. It can be concluded that the use of gas causes less wear on the engine. With regard to diesel fuel, the cetane number is recorded, which indicates the time interval from the moment of fuel injection to the beginning of its combustion.

Oils for various types of engines are combustible lubricants for the care of moving parts of the engine. They are divided into three large groups - mineral, synthetic and semi-synthetic. The first are a product of oil refining, the second are synthesized artificially, the third are mixed bases of the first two types.

Motor oil is selected based on the type of engine (on cars, trucks, special vehicles, different models of engines are used) of the state of the car's systems, which are determined by the mileage and the degree of wear. Also, the choice of fuel and lubricants data is influenced by weather conditions.

The sale of fuels and lubricants is carried out in a wide range and the main indicator that is assessed when choosing a particular oil is its viscosity. For this parameter, these fuels and lubricants are subdivided into six winter and five summer classes. They are designated 0W, 5W, 10W, 15W, 20W, 25W and 20, 30, 40, 50 and 60 respectively. The higher the class number, the higher the viscosity of the oil. There are also multigrade oils.

The use of low-quality fuels and lubricants can harm mechanisms and devices, therefore it is better to purchase them from trusted manufacturers and suppliers.

Main types of fuels and lubricants

Optimal storage conditions for fuels and lubricants

Fuels and lubricants belong to the category of relatively unpretentious products in terms of storage conditions. They practically do not require special storage equipment and temperature control systems. Special arrangement of storage areas may take place in the case of volatile materials or products with low frost resistance.

Outdoor storage
When storing flammable lubricants in open areas, air temperature fluctuations should be taken into account, which can lead to a change in pressure in tanks, as well as the likelihood of moisture condensation, which can affect the quality of fuels and lubricants. Another important point is the ingress of rain or condensed moisture on the surface of the container: in this case, corrosion may occur and the marking may suffer. Pay particular attention to the location of the containers. Installation with plugs upwards is fraught with the seepage of rain (or condensed) moisture inside the barrel, which can negatively affect its contents. No less important is the choice of the surface on which containers with fuels and lubricants should be installed - this is again due to the effect of moisture on the surface of the container. Installation of tanks with fuels and lubricants on the ground is inadmissible.

Storage in warehouses
The efficiency and shelf life of fuels and lubricants is largely determined by the characteristics of the warehouse. The specificity of this type of product implies certain requirements - both in relation to the location of the warehouse and in terms of its equipment. Nevertheless, these indications are quite simple to fulfill - storage of fuels and lubricants does not require the purchase of special warehouse equipment.

Particular attention should be paid to the atmospheric conditions of the warehouse. A mandatory requirement for the storage of fuels and lubricants is the dryness of the warehouse. High humidity can corrode metal containers for storing fuels and lubricants and cause leakage of their contents. With regard to the temperature of the storage room, it should be borne in mind that overheating of some fuels and lubricants can cause evaporation of their components, and a significant excess of the average temperature is fraught with ignition of mixtures. If the warehouse room provides for the possibility of organizing various thermal zones, then it is advisable to place thick oils and mixtures with water content in a warmer sector.

Requirements for tanks for storing fuels and lubricants
For storage of fuels and lubricants, as a rule, special tanks are used, coated from the inside with epoxy resin. These tanks are designed with air circulation in mind - the tanks are equipped with special valves that provide air access, but at the same time, prevent moisture from entering the inside. Transportation of fuels and lubricants

The transportation of fuels and lubricants is characterized by an increased complexity of organization and implementation, since flammable cargo creates an increased risk of road accidents, and also threatens the environment. To improve safety, it is necessary to choose the right vehicles and containers. Registration of permits is mandatory.

Specially equipped tanks for transportation dangerous goods are one of the most suitable vehicles. Especially if you need to transport fuels and lubricants over a relatively short distance. In this case, the choice of a different transport is not beneficial to the customer.

For some groups of petroleum products, the conditions of transportation and storage differ significantly. These include:

liquid - gasoline, diesel fuel, heating oil,

thick - fuel oil,

lubricants (CM),

Tanks for transportation are chosen depending on which group the fuels and lubricants belong to.

Liquid fuel tanks

The equipment of tanks for fuels and lubricants is controlled by GOST 1510-84. They should be equipped with bottom drain and fill, air plugs and pressure control systems.

The tank is filled to no more than 95 percent. On the inside, the walls are covered with a compound that resists the action of oil, gasoline or steam. In addition, the substance is electrostatically safe. Regular Maintenance tanks are required.

If a small volume of petroleum products is to be transported, then cans or barrels are used, which are made of metal, polymeric materials. They are loaded and secured on Euro trucks of suitable carrying capacity.

Tanks for transportation of thick fuel

Tank cars equipped in a similar way are also used to transport fuel oil. Heating devices are used if necessary.

Viscous materials are less fluid, so after draining, residues are possible in containers. In accordance with the requirements, it should not be more than 1 centimeter. Strict safety rules apply: cargo in containers with broken tightness, without protection against ignition and electrostatics, is not accepted.

Containers for SM and bitumen

Fuels and lubricants are placed in polymer containers, cans, barrels and tank trucks. In accordance with the previously mentioned standard, the containers are selected and equipped depending on the viscosity, combustion and flash points, volatility of oils.

Before filling, tanks or other containers are cleaned. The accompanying documentation must indicate which lubricants are poured into the container.

Various heated containers are used to transport bitumen. If bitumen is presented in the form of rolls, packaging made of wood, paper can be used. Solid fuels and lubricants are placed in freight transport in packages, drums, bags.

Similar information.

The cost of fuel and lubricants and their recognition in tax accounting is a "sore point" issue for accountants in most organizations. To what extent and on what basis it is possible to reduce the income tax base for these expenses, says L.P. Fomicheva (728-82-40, [email protected]), tax and levy consultant. In terms of automation, the material was prepared by specialists of the Authorized Training Center "Master Service Engineering".

General provisions for accounting for fuels and lubricants

fuel (gasoline, diesel fuel, LPG, compressed natural gas);
lubricants (motor, transmission and special oils, greases);
special fluids (brake and cooling).

An organization that owns, leases or uses cars free of charge and uses them in its activities to generate income can charge the cost of fuel and lubricants. But not everything is as simple as it seems.

Are standards necessary when accounting for fuels and lubricants?

At present, accounting regulations do not establish maximum norms for attributing to the cost price the costs associated with the use of fuels and lubricants in the operation of vehicles. The only condition for writing off fuels and lubricants at the prime cost is the availability of documents confirming the fact of their use in the production process.

When calculating taxable profit, one must be guided by Chapter 25 of the Tax Code of the Russian Federation. The costs of maintaining service vehicles, which include the cost of purchasing fuel and lubricants, are related to other costs associated with the production and sale (subparagraph 11 of paragraph 1 of article 264 and subparagraph 2 of paragraph 1 of article 253 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not limit the costs of maintaining official vehicles by any rules, therefore, for tax purposes, it is envisaged to write off the costs of fuel and lubricants at actual costs. However, they must be documented and economically justified (clause 1 of article 252 of the Tax Code of the Russian Federation).

In the opinion of the Ministry of Finance of Russia, set out in a letter dated March 15, 2005 No. 03-03-02-04 / 1/67, the cost of purchasing fuel and lubricants within the limits specified in the technical documentation for a vehicle can be recognized for tax purposes if the requirements are met established by the above paragraph 1 of Article 252 of the Tax Code of the Russian Federation. The UMNS of Russia in Moscow in a letter dated 23.09.2002 No. 26-12 / 44873 expressed a similar opinion.

The requirement of validity obliges the organization to develop and approve its own consumption rates for fuel, lubricants and special fluids for its vehicles, which are used for production activities, taking into account its technological features. The organization develops such standards to control the consumption of fuels and lubricants for the operation, maintenance and repair of automotive equipment.

The organization may, when developing them, proceed from technical characteristics a specific car, season, prevailing statistics, acts of control measurements of fuel and lubricant consumption per kilometers, drawn up by representatives of organizations or specialists of a car service on her behalf, etc. You can take into account when developing them downtime in traffic jams, seasonal fluctuations in fuel consumption and other corrective coefficients. Norms are developed, as a rule, by the technical services of the organization itself.

The procedure for calculating the rates of consumption of fuels and lubricants is an element of the accounting policy of the organization.

They are approved by order of the head of the organization. All drivers of vehicles should be familiarized with the order. The lack of approved standards in the organization can lead to abuse by drivers and, therefore, to unjustified additional costs.

Actually, these norms are used as economically justified for accounting purposes for writing off fuel and lubricants and for taxation purposes when calculating income tax.

When developing these standards, an organization can use the Fuel and lubricant consumption rates for road transport approved by the Ministry of Transport of Russia dated April 29, 2003 (guideline document No. Р3112194-0366-03 was agreed with the head of the Department of material, technical and social security of the Ministry of Taxes and Tax Collection of Russia and is applied from July 1 2003). The document contains the values of the basic fuel consumption rates for automobile rolling stock, fuel consumption rates for the operation of special equipment installed on cars, and the methodology for their application, as well as the standards for the consumption of lubricating oils.

Fuel consumption rates are set for each brand and modification of vehicles in use and correspond to certain operating conditions for road transport.

Fuel consumption for garage and other household needs (technical inspections, adjustments, running-in of engine and car parts after repairs, etc.) is not included in the standards and is set separately.

The peculiarities of car operation associated with road transport, climatic and other factors are taken into account by applying correction factors to the basic norms. These ratios are set as percentages of the increase or decrease in the baseline value. If it is necessary to apply several allowances at the same time, the fuel consumption rate is set taking into account the sum or difference of these allowances.

The governing document also established the consumption rates of lubricants per 100 liters of total fuel consumption, calculated according to the standards for a given vehicle. Oil consumption rates are set in liters per 100 liters of fuel consumption, lubricant consumption rates - respectively, in kilograms per 100 liters of fuel consumption. Here, too, there are correction factors depending on the operating conditions of the machine. The consumption of brake and coolants is determined in terms of the number of fillings per vehicle.

Is it obligatory to apply the norms established by the Ministry of Transport of Russia as the only possible ones? No. According to Article 4 of the Tax Code of the Russian Federation, the Ministry of Transport of Russia is not entitled to develop any standards for tax purposes. The norms approved by the Ministry of Transport of Russia are not an order and have not been registered with the Ministry of Justice of Russia as a normative legal act that is mandatory for application by organizations throughout the territory of the Russian Federation. Considering all these circumstances, we can say that, despite the name "Guidance Document", as well as the fact that it has been agreed with the Ministry of Taxes and Tax Collection of Russia, the basic rates of fuel and lubricant consumption in road transport are only advisory in nature.

But the likelihood that the tax authorities will still be guided in checks on these standards, agreed with their department, is quite high. Indeed, if the expenses of the organization for the purchase of fuel and lubricants significantly exceed the norms established by the Ministry of Transport of Russia, their economic feasibility may cause doubts among the tax authorities. And this is logical: the norms of the Ministry of Transport of Russia are well thought out and quite reasonable. And although they were not developed for tax accounting, they can be used in court and, it seems, will serve as a convincing argument for judges.

Therefore, the organization needs to be ready to justify the reasons for the deviations of the norms it applies to write off fuel and lubricants for expenses from those approved by the Ministry of Transport of Russia.

Waybills

The purchase of fuels and lubricants does not yet indicate their actual consumption for a car used for official purposes. Confirmation that the fuel was spent for production purposes is a waybill, which is the basis for writing off fuel and lubricants at the cost price. This is confirmed by the tax authorities (letter from the UMNS in Moscow dated 04/30/2004 No. 26-12 / 31459) and Rosstat (letter from the Federal State Statistics Service No. IU-09-22 / 257 dated 02.03.2005 "On waybills"). The waybill contains the speedometer readings and fuel consumption indicators, the exact route is indicated, confirming the production nature of transport costs.

Primary documents can be accepted for accounting if they are drawn up in a unified form (clause 2 of article 9 of the Federal Law of 21.11.1996 No. 129-FZ "On Accounting").

By Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78, the following forms of primary documentation for accounting for the operation of vehicles were approved:

Since most organizations operate company cars or trucks, they use the forms waybills for these machines.

The waybill of a truck (form No. 4-c or No. 4-p) is the main primary document for settlements for the carriage of goods, write-off of fuel and lubricants for expenses for ordinary activities, payroll to the driver, and also confirms the production nature of the expenses incurred. When transporting goods cargo, waybills of forms No. 4-c and No. 4-p are issued to the driver together with the waybill.

Form No. 4-c (piece-rate) is applied subject to payment for the work of the car at piece rates.

Form No. 4-p (time-based) is applied subject to payment for the car's work at a time-based rate and is designed for the simultaneous transportation of goods to two customers within one working day (shift) of the driver.

Tear-off coupons of the waybill of forms No. 4-c and No. 4-p are filled in by the customer and serve as the basis for the organization that owns the vehicle to present the invoice to the customer. The corresponding tear-off coupon is attached to the invoice.

In the waybill, which remains in the organization - the owner of the vehicle, identical records are repeated about the operating time of the vehicle with the customer. If the goods are transported by a car operating on a time basis, then the numbers of the consignment notes are entered into the waybill and one copy of these waybills is attached. The waybills are stored in the accounting department together with the shipping documents for their simultaneous verification.

Service waybill passenger car(Form No. 3) serves as the main primary document for writing off fuel and lubricants for expenses related to the management of the organization.

The register of the movement of waybills (form No. 8) is used by the organization to register the waybills issued to the driver and handed over after processing the waybills to the accounting department.

The waybill is issued to the driver by the dispatcher or another employee authorized to release him on the flight. But in small organizations, this may be the driver himself or another employee who is appointed by order of the head of the organization.

The waybill must contain the serial number, date of issue, stamp and seal of the organization that owns the car.

The waybill is valid for one day or shift only. For a longer period, it is issued only in case of a business trip, when the driver performs the task for more than one day (shift).

The route of transportation or service assignment is recorded at all points of travel of the car in the waybill itself.

Responsibility for the correct execution of the waybill is borne by the heads of the organization and persons responsible for the operation of vehicles and participating in filling out the document. This is once again emphasized in the already mentioned letter of the Federal State Statistics Service (Rosstat) dated 03.02.2005 No. ИУ-09-22 / 257 "On waybills". It also says that all details must be filled in in unified forms. Employees who completed and signed the documents are responsible for the accuracy of the data they contain.

If the waybill is filled in with violations, this gives the inspection authorities a reason to exclude fuel costs from the list of expenses.

An accountant who takes into account fuels and lubricants should be especially interested in the right front part of the waybill. Let's consider it on the example of a waybill of a car (form No. 3).

The readings of the speedometer at the beginning of the day of work (the column next to the signature permitting exit) must coincide with the readings of the speedometer at the end of the previous day of the car's work (the column - when returning to the garage). And the difference between the speedometer readings for the current day of work should correspond to the total number of kilometers traveled per day, indicated on the reverse side.

The section "Fuel movement" is filled in in full according to all details, based on actual costs and indicators of devices.

The remaining fuel in the tank is recorded in the sheet at the beginning and end of the shift. The calculation of the consumption is indicated according to the standards approved by the organization for this machine. In comparison with this norm, the actual consumption, savings or overruns in relation to the norm are indicated.

To determine the standard fuel consumption per shift, you need to multiply the car's mileage per working day in kilometers by the gasoline consumption rate in liters per 100 kilometers, and divide the result by 100.

To determine the actual fuel consumption per shift, the amount of fuel filled into the car's tank during the shift should be added to the remaining fuel in the car's tank at the beginning of the shift, and the remaining gasoline in the car's tank at the end of the shift should be subtracted from this amount.

The back of the sheet indicates the destination, the time of departure and return of the car, as well as the number of kilometers traveled. These indicators are the most important, they serve as the basis for including the cost of fuel consumed in expenses and confirm with what operations the use of the machine was associated (obtaining values from suppliers, delivering them to buyers, etc.).

The bottom of the reverse side of the waybill is important for the driver's payroll calculator.

At the end of the section, a few words about whether waybills should be filled out only for drivers.

Sometimes such a conclusion is drawn from the text of the resolution of the Goskomstat of Russia dated November 28, 1997 No. 78 (hereinafter referred to as Resolution No. 78) and the sheet forms themselves. And they draw the following conclusion - if the position of the driver is not directly provided for by the staffing table, then there is no obligation for the organization to draw up the corresponding document. In the opinion of the author, this is not true, the driver is a function, not just a position.

It is important that the service machine of the organization is exploited, and who controls it is the business of the organization. For example, a company car can be driven by a director, a manager, and the expenses on it will also be taken into account only on the basis of the waybill. In addition, in the absence of this document on the way, the employee, who actually performs the functions of the driver, may have a problem with the traffic police.

Formally, waybills are issued by organizations. This is stated in Resolution No. 78. Entrepreneurs, on formal grounds, do not have to fill out a waybill, since, according to Article 11 of the Tax Code of the Russian Federation, they are individuals.

But they use transport for production purposes. Inspectorate of the Ministry of Taxes and Duties of Russia in a letter dated October 27, 2004 No. 04-3-01 / [email protected] drew attention to the fact that waybills should be used by them.

Accounting for fuels and lubricants

The costs of purchasing fuel and lubricants are associated with servicing the transportation process and relate to the costs of ordinary activities under the element "Material costs" (clauses 7, 8 PBU 10/99 "Organization costs"). The costs include the sum of all the actual costs of the organization (clause 6 of PBU 10/99).

The accounting department of the organization maintains a quantitative and total accounting of fuels and lubricants and special fluids. Refueling of vehicles is carried out at gas stations for cash or by bank transfer using coupons or special cards.

Without touching upon the specifics of the formation of the initial cost of fuels and lubricants and VAT accounting, let us say that an accountant, on the basis of primary documents (advance reports, invoices, etc.), receives fuels and lubricants by brands, quantity and value. Fuels and lubricants are accounted for on account 10 "Materials" subaccount 3 "Fuel". This is provided for by the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

"Fuels and lubricants in warehouses (gasoline, diesel fuel, gas, oil, etc.)";
"Paid coupons for gasoline (diesel fuel, oil)";
"Gasoline, diesel fuel in car tanks and coupons from drivers", etc.

Since there are many varieties of fuels and lubricants, sub-accounts of the second, third and fourth orders are opened to account for them, for example:

account 10 subaccount "Fuel", subaccount "Fuels and lubricants in warehouses", subaccount "Gasoline", subaccount "Gasoline AI-98";
account 10 subaccount "Fuel", subaccount "Fuels and lubricants in warehouses", subaccount "Gasoline", subaccount "Gasoline AI-95".

In addition, analytical accounting of issued fuels and lubricants is carried out for financially responsible persons - vehicle drivers.

The accountant records the receipt of fuel and lubricants in the material accounting card in the form No. M-17. An organization can develop its own form of a card for recording the receipt and write-off of fuels and lubricants, which is approved by the order of the head or is an appendix to the accounting policy of the organization.

The expenses for the maintenance of vehicles of the organization are written off to the cost of products (works, services). In accounting, the costs associated with the transportation process are reflected on the balance sheet account 20 "Main production" or 44 "Sales costs" (only for trade organizations).

The costs of maintaining official vehicles are reflected in the balance sheet account 26 "General Business Expenses". Enterprises that have a fleet of cars reflect the costs associated with their maintenance and operation on balance sheet account 23 "Auxiliary production". The application of a particular cost accounting account depends on the direction of vehicle use. For example, if freight car transported goods on orders from a third-party organization, then the cost of fuel and lubricants is reflected on account 20, and if the car was used for business trips related to the management of the organization, then the costs are reflected on account 26.

In the accounting, the write-off of fuels and lubricants is reflected in the accounting entry:

Debit 20 (23, 26, 44) Credit 10-3 "Fuel" (analytical accounting: "Fuel and lubricants in the tanks of vehicles" and other relevant subaccounts) - in the actually consumed amount on the basis of primary documents.

When fuel and lubricants are released into production and otherwise disposed of, their assessment in accounting is carried out in one of the following ways (clause 16 of PBU 5/01):

at the cost of a unit of inventory,
at the cost of the first purchases (FIFO),
at the cost of the most recent purchases (LIFO),
at the average cost.

The last method is the most common.

The method chosen by the organization must be recorded in the order on accounting policy.

We draw the attention of accountants to the fact that, as a rule, in the tanks of cars there is always an amount of gasoline (or other fuel), which is the carry-over for the next month (quarter). This balance must be further taken into account on a separate subaccount "Gasoline in car tanks" (in the analytical accounting for materially responsible persons (drivers).

On a monthly basis, the accountant reconciles the results of the issue, consumption and the balance of petroleum products in the tanks of vehicles.

If the cost of expenses for fuel and lubricants accepted for consumption in accounting and tax accounting is different (for example, due to the driver exceeding the standards adopted in the organization for his car), then taxpayers applying PBU 18/02 will have to reflect permanent tax liabilities.

This is the requirement of clause 7 of this provision, which was approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

Consider the accounting of fuels and lubricants using the example of accounting for gasoline for a specific driver.

Example

Car driver company car A.A. Sidorov receives from the cash desk of LLC "Zima" cash for the purchase of fuel and lubricants and submits advance reports reflecting the costs of their purchase with the attachment of primary documents.
Gasoline is written off according to the norms based on the waybills handed over by the driver to the accounting department.
Quantitative and total accounting of fuels and lubricants is carried out using personal cards, the form of which was developed by the organization independently and approved by order of the head. A card is opened for each driver.
The remainder of the unwritten gasoline at the beginning of April at the driver was 18 liters, 10 rubles each.
On April 3, 20 liters of gasoline were purchased for 11 rubles. We do not consider VAT for simplicity.
On April 1,2 and 3, the driver used up 7.10 and 11 liters of gasoline, respectively.
The organization uses the moving average cost method when writing off materials, which is calculated as of the date of the transaction.
From April 1 to April 3, the accountant made the following entries on the driver card:

date	Coming			Consumption			Remainder
date	qty	price	we stand.	qty	price	we stand.	qty	price	we stand.
Balance as of 01.04							18	10,00	180,00
01.04				7	10,00	70,00	11	10,00	110,00
02.04				10	10,00	100,00	1	10,00	10,00
03.04	20	11,00	220,00	11	10,95*	120,48	10	10,95	109,52

Note:
* 10.95 = (1 liter x 10 rubles + 20 liters x 11 rubles) / 21 liters

The following entries were made in the accounting of the organization:

Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of the car of Sidorov A.A." - 70 rubles. - written off according to the norms of 7 liters of gasoline according to the waybill of a passenger car of form No. 3 for April 1;

Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of the car of Sidorov A.A." - 100 rubles. - written off according to the norms of 10 liters of gasoline according to the waybill of a passenger car of form No. 3 for April 2;

Debit 10-3 subaccount "Gasoline A-95 in the tank of the car of Sidorov A.A." Credit 71 subaccount "Sidorov" - 220 rubles. - 11 liters of gasoline were capitalized on the basis of a cash register check attached to the driver's advance report; Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of the car of Sidorov A.A." RUB120.48 - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for April 3.

Rented transport

You can get a vehicle for temporary possession and use by concluding a vehicle lease agreement with a legal or natural person.

Under a lease agreement, the lessor (landlord) undertakes to provide the lessee (tenant) with the property for a fee for temporary possession and use. Unless otherwise provided by the vehicle lease agreement, the lessee shall bear the costs arising in connection with the commercial operation of the vehicle, including the cost of paying for fuel and other materials consumed during the operation (Article 646 of the Civil Code of the Russian Federation). The parties may provide for mixed conditions for paying rent in the form of a fixed share (directly rent) and payment of compensation for the current maintenance of the rented property, which may vary depending on external factors.

In the case when the cost of fuels and lubricants is borne by the employer of transport, accounting for fuels and lubricants is identical to the situation with the operation of your own vehicle. Such a car is simply taken into account not as part of fixed assets, but on off-balance sheet account 001 "Leased Fixed Assets" in the assessment adopted in the contract. Rent is charged for its use, and depreciation is not charged.

The rent is taken into account in the composition of other expenses related to production and (or) sale, regardless of who the car is rented from - from a legal entity or an individual (subparagraph 10, clause 1 of article 264 of the Tax Code of the Russian Federation).

At the same time, the status of the lessor affects the tax consequences of other taxes. Thus, if a car is rented from an individual, he or she has taxable income.

As for the UST, it is necessary to distinguish between the rental of a vehicle with a crew and without it (clauses 1 of Art. 236 and 3 of Art. 238 of the Tax Code of the Russian Federation).

For the rented car, a waybill is issued for the time of work, since the organization disposes of the car. And subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation allows to include in expenses that reduce taxable income all funds spent on the maintenance and operation of fixed assets and other property that is used in production activities. This also applies to fuels and lubricants that are used on a rented car.

Free car use

The organization can conclude a contract for the free use of the car.

Under the contract of gratuitous use (loan), the borrower is obliged to keep the thing received for gratuitous use in good condition, including the implementation of current and major repairs, as well as bearing all costs for its maintenance, unless otherwise provided by the contract.

The expenses of an organization for the maintenance and operation of a car received under a contract of gratuitous use reduce taxable profit in the generally established manner, if the contract stipulates that these expenses are borne by the borrower.

For gratuitous use agreements (loans), separate rules apply to the lease agreement. Expenses for fuels and lubricants are accounted for in the same way as a rented car, since the organization manages it.

Transfer of property for temporary use under a loan agreement - for tax purposes is nothing more than a service provided free of charge. The cost of such a service is included by the borrower in non-operating income (clause 8 of article 250 of the Tax Code of the Russian Federation). This cost must be determined independently, based on data on the market value * of renting a similar car.

Workers' compensation

Employees are paid compensation for the wear and tear of personal vehicles and reimbursed for expenses if personal vehicles are used with the consent of the employer for business purposes (Article 188 of the Labor Code of the Russian Federation). The amount of reimbursement of expenses is determined by the agreement of the parties to the employment contract, expressed in writing.

Often, by order, the employee is paid compensation at the rate established by the Government of the Russian Federation and, in addition, the cost of gasoline.

Since such a provision is not directly provided for by the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57, the position of the tax authorities on this issue seems legitimate. In the amount of compensation to the employee, the reimbursement of operating costs for a personal car used for business trips is taken into account: the amount of wear, the cost of fuel and lubricants, maintenance and current repairs (letter of the Ministry of Taxes and Duties of Russia dated 02.06.2004 No. 04-2-06 / 419).

Compensation for the use of personal transport for official purposes is paid to employees in cases where their work by the type of production (official) activity is associated with constant business trips in accordance with their official duties.

The initial document that established this compensation is the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57 "On the conditions for paying compensation to employees for using their personal cars for business trips." The document is valid, although the payment rates themselves have changed in the future. Here we recommend that the accountant read it especially carefully. Paragraph 3 says that the specific amount of compensation is determined depending on the intensity of the use of a personal car for business trips. The amount of compensation to the employee takes into account the reimbursement of the operating costs of a personal car used for business trips (the amount of wear, the cost of fuels and lubricants, maintenance and current repairs).

The calculation of the amount of compensation is made according to the formula:

K = A + fuels and lubricants + TO + TP,

where
K - the amount of compensation,
A - vehicle depreciation;
Fuels and lubricants - the cost of fuels and lubricants;
TO - maintenance;
TR - current repair.

Compensation is calculated on the basis of the order of the head of the organization.

Compensation is calculated monthly in a fixed amount, regardless of the number of calendar days in the month. For the time the employee is on vacation, business trip, his absence from work due to temporary incapacity for work, as well as for other reasons, when the personal car is not used, compensation is not paid.

The most difficult thing in this situation is the confirmation of the fact and intensity of the use of the machine by the employee. Therefore, the basis for calculating compensation, in addition to the order of the head, may be a traveling list or another similar document, the form of which is approved in the order on the accounting policy of the organization. In this case, waybills are not compiled.

Compensations paid to an employee for using a personal car for business purposes are expenses for the organization for ordinary activities on the basis of clause 7 of PBU 10/99.

Compensation paid to an employee in accordance with the law, within the limits of the approved norms, is not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation) and the unified social tax (Article 238 of the Tax Code of the Russian Federation). In this case, the legislative document is the Labor Code of the Russian Federation. Due to the fact that the Government of the Russian Federation has developed compensation norms applicable only to paragraph 11 of Article 264 of the Tax Code of the Russian Federation (income tax), they are not subject to application in order to determine the tax base for personal income tax.

The tax authorities insist that the norms applied in the organization cannot be applied for personal income tax, since they are not the norms established in accordance with the current legislation of the Russian Federation (letter of the Ministry of Taxes and Tax Collection of Russia dated 02.06.2004 No. 04-2-06 / [email protected]"On reimbursement of expenses when employees use personal transport").

However, in its Resolution No. F09-5007 / 03-AK dated 26.01.2004, the FAS of the Urals District came to the conclusion that it is unlawful to apply the norms of compensation payments established by Chapter 25 of the Tax Code of the Russian Federation for calculating personal income tax. Compensation for personal transport is exempt from income tax in the amount established by a written agreement between the organization and the employee. This is indirectly confirmed by the decision of the Supreme Arbitration Court of the Russian Federation of January 26, 2005 No. 16141/04 (read more).

Thus, in our opinion, in the situation under consideration, there is no taxable base for personal income tax.

Compensation for the use of personal cars for business purposes for the purpose of calculating income tax is a standardized amount. The current norms are established by the RF Government Decree of 08.02.2002 No. 92.

Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits for tax purposes are related to other expenses (subparagraph 11, clause 1 of article 264 of the Tax Code of the Russian Federation). In tax accounting, these expenses are recognized on the date of actual payment of the accrued compensation.

The amount of compensation accrued to an employee in excess of the maximum norms cannot reduce the tax base for calculating corporate income tax. These expenses for tax purposes are considered to be above the norm.

Of course, one can try to challenge this point of view, relying on the more recent position of Article 188 of the Labor Code of the Russian Federation. But after all, the letter from the Ministry of Finance also said that when calculating compensation, it is necessary to take into account all the features of using a personal car by an employee for production purposes. And for taxation there is a norm, and it is unambiguous. Therefore, the costs of purchasing fuel and lubricants in parallel with the payment of compensation are not taken into account for the purposes of taxation of income tax, since this car is not a service car (subparagraph 11, clause 1 of article 264 of the Tax Code of the Russian Federation).

The costs of compensating the employee in excess of the established norms, as well as the cost of consumed fuel and lubricants, excluded from the calculation of the tax base for income tax both in the reporting and subsequent reporting periods, are recognized as a permanent difference (clause 4 of PBU 18/02).

For the amount of a permanent tax liability calculated on its basis, the organization adjusts the amount of the notional expense (notional income) for income tax (clauses 20, 21 PBU 18/02).

Accounting for fuels and lubricants in "1C: Accounting 7.7"

Accounting for fuels and lubricants in the configuration "1C: Accounting 7.7" (rev. 4.5) is kept on account 10.3 "Fuel". In the directory "Materials" for elements related to fuels and lubricants, you should indicate the type "(10.3) Fuel" (see Fig. 1).

Purchase of fuels and lubricants is reflected in the documents "Receipt of materials" or "Advance report", the last document should indicate the corresponding account 10.3.

To reflect the consumption of fuels and lubricants, it is convenient to use the document "Transfer of materials" by selecting the type of transfer: "Transfer to production" (see Fig. 2). In the document, you need to indicate the cost account corresponding to the direction of use of the car (20, 23, 25, 44) and the cost item.

It is recommended to set two items in the directory of cost items to reflect expenses on fuels and lubricants, for one of which set "Type of expenses" for tax accounting purposes "Other expenses accepted for tax purposes", and for the second (excess expenses) - "Not accepted for purposes of taxation "(Fig. 3).

Fuels and lubricants stands for fuels and lubricants

Periodicals, technical documents, regulatory documents often contain this abbreviation.

Meanwhile, it designates various types of petroleum products that are widely used in the operation of vehicles.

What it is

The composition of fuels and lubricants includes: diesel and aviation fuel, gasoline, kerosene, natural and liquefied gas.

Lubricants include: motor and transmission oils, fluid for brake and cooling system.

If the organization decides to take into account the actually incurred fuel costs, then it is necessary to approve their validity for the write-off of fuels and lubricants.

Compensation

Compensation - a cash payment to reimburse an employee for expenses when performing official work in accordance with the legislation of the Russian Federation. Under article 188 of the Labor Code of the Russian Federation, a single trip for business purposes is also subject to payment.

In accordance with the general rules, the company may not take the fuel consumption rates proposed by the Ministry of Transport of the Russian Federation as a basis: very often the consumed volume actually exceeds the recommended standard.

It's important to know: the company has the right to set its own fuel consumption rates, including seasonal surcharges. The period and amount of accrual of winter allowances are drawn up by the relevant order of the regional authorities. In its absence, the employer can register these data in his order.

This document contains a link to the order of the Ministry of Transport of Russia, the brands of "official" cars are indicated, and restrictions are calculated. In the process of developing your own fuel standards, you should take into account transport conditions, technical condition cars, the degree of workload.

Pay

The cost of fuel and lubricants is not provided for by compensation for the operation of a personal car by an employee.

The current regulatory documents do not contain information on the inclusion of these costs in the composition of the corresponding compensation. The Labor Code separates the concepts of compensation (operation and depreciation) and cost recovery (fuels and lubricants).

Payments for a rented car are made monthly:

1200 rubles: a passenger car with an engine less than 2000 cc. cm;
1,500 rubles: a car with an engine over 2,000 cc. cm;
600 rubles: motorcycles.

The amounts quoted are insignificant considering the fact that this includes wear, refurbishment and service of the machine.

Calculation of the amount

Compensation for a rented car is not subject to personal income tax, insurance premiums within the limits determined by the additional agreement of the parties.

For proof in order to compensate, you must provide:

Agreement on the rental of personal vehicles for the purpose of organizing business trips.
Document on the state registration of the car: payment is provided only for the operation of personal property.
The issued waybill of the established sample.
Documents for the purchase of fuel and lubricants and other costs incurred when using a personal car for business trips.

Note: all documentation should be drawn up correctly: the presence of errors can lead to charges on the part of taxation.

The procedure for calculating the amount can be determined by an agreement or by a company-approved system. The exact amount of compensation is prescribed in the agreement or order of the manager.

Periodicity

The amount of the reimbursement should be included in the costs at the date of accrual. Usually they are debited to the account where the employee's salary is reflected.

If the employee is not required to travel on a daily basis, assigning a fixed amount of compensation is not an economically viable option. Usually, the amount of compensation is calculated in accordance with the actual number of days of using the car for the business needs of the company.

Example: an employee is assigned a payment of 2000 rubles. per month with 20 working days. The waybills are issued only for 16 days. As a result, the amount of compensation without personal income tax is 1600 rubles.

Payments are assigned subject to the availability of all the necessary documentation. Compensating employees for a rented car is a profitable tax solution if it fits within the organization's “profitable” framework. In reality, this happens extremely rarely.

It is now common practice to enter into agreements to rent workers' cars instead of reimbursing costs. Organizations include in expenses the amount of rent, depreciation and repair costs of the rented car.

How compensation for fuel and lubricants is carried out if the employee's personal car was used, see the explanations in the following video:

INTRODUCTION

1 Concept of fuels and lubricants

2. Documentation of operations with fuels and lubricants

3. State registration of persons carrying out activities with fuels and lubricants

CONCLUSION

BIBLIOGRAPHIC LIST

INTRODUCTION

A few years ago, trade in fuels and lubricants (POL) was widespread in a rather narrow circle of enterprises and organizations. However, at present, due to its almost 100% liquidity and high profitability, this type of entrepreneurial activity has become one of the most popular. Many enterprises and organizations that had never before been involved in the trade of fuels and lubricants were involved in this process. Therefore, many organizations have questions related to the peculiarities of legal regulation and taxation of activities for the production and sale of fuels and lubricants.

1 Concept of fuels and lubricants

As follows from the regulatory legal acts in force in the field of petroleum products, including:

Order of the Ministry of Fuel and Energy of Russia dated September 25, 1995 N 194 "On the introduction of the guidance document" Rules for the delivery of oil products to oil depots, gas stations and fuel and lubricants depots along the branches of main oil product pipelines ";

Instructions on the procedure for the receipt, storage, release and accounting of oil and oil products at oil depots, filling stations and gas stations of the USSR State Committee for Oil Product, approved by the USSR State Committee for Oil Product on August 15, 1985 N 06 / 21-8-446, to fuel and lubricants, as a rule , include various products of oil refining.

So, fuels and lubricants include gasoline of various brands (depending on the octane number), automobile oil, antifreeze, diesel fuel.

However, it should be noted that not all types of fuels currently used in road transport can be classified as fuels and lubricants. For example, natural gas, also sold by a number of gas filling stations (AGZS) in Moscow as fuel for cars, according to the name and definition given in Art. 2 of the Federal Law of March 31, 1999 N 69-FZ "On gas supply in the Russian Federation", does not apply to fuels and lubricants.

The accounting of transactions for the sale and (or) purchase of natural gas as fuel does not differ significantly from the accounting for petroleum products. The exception is certain issues related to the taxation of petroleum products, including the accrual and payment of excise taxes, which will be discussed in more detail below.

The scope of application of oil and petroleum products is currently extremely wide. Oil and petroleum products are used as fuel (in all spheres of the economy) or lubricants in enterprises that provide services for the repair and maintenance of vehicles.

If we dwell separately on accounting and taxation of fuels and lubricants as fuel for vehicles, it should be noted that, as a rule, fuel and lubricants are purchased for cash by car owners.

At the same time, in some cases, large motor transport enterprises can conclude long-term contracts for the wholesale of fuel with organizations that sell petroleum products. Such contracts are actually executed by refueling the transport of a given motor transport company at gas stations (gas stations) of the seller of petroleum products using special coupons, upon presentation of cards or other documents that are equivalent to a predetermined amount of fuel paid in advance. Payments between buyers and sellers of fuel, as a rule, are made by non-cash means.

The current regulatory legal acts allow the implementation of monetary settlements between legal entities in cash. But according to clause 1 of the Directive of the Central Bank of the Russian Federation of November 14, 2001 N 1050-U and the joint Letter of the Ministry of Taxes and Duties of Russia and the Central Bank of the Russian Federation of July 1, 2002 N 24-2-02 / 252, of July 2, 2002 N 85- Their limit is limited to 60 thousand under one contract.

At the same time, as in the case of cash payments with the population, the use of cash register equipment is required. This requirement is established by clause 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards."

For the sale of fuel through gas stations located on the territory of any enterprises and not providing for the sale of fuels and lubricants to the outside, some peculiarities are characteristic. They will be associated, first of all, with the use (non-use) of cash registers.

In such situations, payment for fuel is often made by bank transfer or in another similar way that allows the seller to keep an analytical record of the supply of fuel to various departments (or other production units) of the buyer.

2. Documentation of operations with fuels and lubricants

As follows from the Regulation on the Ministry of Industry and Energy of the Russian Federation, approved by Decree of the Government of the Russian Federation No. 284 of June 16, 2004, this Ministry carries out legal regulation of all issues related to the fuel and energy complex.

Fuels and lubricants are often supplied through pipelines, therefore, the main features of their accounting are primarily related to their transportation and stay in tanks and (or) directly in the pipeline system (residues).

Requirements for the organization and procedure for acceptance and delivery of oil products to oil depots, gas stations and fuel and lubricants depots are established by the Rules approved by Order of the Ministry of Fuel and Energy of Russia dated September 25, 1995 N 194 (hereinafter referred to as the Rules), as well as by the Guiding document RD 153-39.2-080-01 " Rules technical exploitation filling stations "approved by the Order of the Ministry of Energy of Russia dated August 1, 2001 N 229 (as amended on June 17, 2003).

At the same time, the issues of accounting for oil and oil products are regulated by the provisions of the Instruction on the procedure for receipt, storage, release and accounting of oil and oil products at oil depots, filling stations and gas stations of the USSR State Committee for Oil Products, approved by the USSR State Committee for Oil Products on August 15, 1985 N 06 / 21-8-446 ( hereinafter - Instruction), in the part that does not contradict the above documents. It is in the Instruction that the issues of quantitative accounting of petroleum products, carried out in the current mode, are disclosed in detail.

Quantitative accounting of petroleum products at filling stations, in accordance with clause 1.1 of the Instruction, is carried out in liters, quantitatively varying depending on the density of a particular petroleum product simultaneously with a change in the ambient temperature.

When organizing accounting for petroleum products at a gas station, the following is determined:

The procedure (system) for organizing the accounting of petroleum products, the elements of which are given below, including the workflow and the frequency of the inventory;

Financially responsible persons from among the filling station personnel;

Persons exercising control over the organization, the order and correctness of accounting at the enterprise and acting as representatives from the organization when checking accounting with the transport (supplying) organization (the procedure for controlling quantitative accounting at gas stations and fuel and lubricants warehouses will be described in more detail below);

Composition of the inventory commission;

Units of operational accounting of petroleum products by volume (in liters) and by weight (in kilograms).

Accounting for petroleum products at filling stations is carried out in aggregate:

Availability in tanks (the amount of oil products is taken into account for each tank and in total for oil products of each brand);

Presence in technological pipelines;

Dispensing results through fuel and oil dispensers.

The mass of the oil product is determined as follows:

With the volume-mass method of measurement - by its volume and density under the same conditions or conditions reduced to the same (temperature and pressure);

With the mass method - measured in containers and vehicles by weighing on scales;

With the volumetric method, only the volume of the oil product is measured. This method is part of the volumetric method and is used at gas stations for accounting for petroleum products;

With the hydrostatic method - as the product of the pressure difference between the product column (at the beginning and end of the commodity operation) and the average cross-sectional area of the part of the tank from which the product is dispensed, divided by the acceleration of gravity.

The receipt of petroleum products at gas stations and warehouses of fuels and lubricants can be carried out in the following ways:

By draining petroleum products into gas station tanks:

from railway tanks;

when delivered in tank trucks;

through pipelines.

In the consignment notes drawn up in the case of delivery in tanks, the manufacturers-suppliers put down the shipment indicators:

The exact name of the petroleum product by brand;

Temperature, density and volume of oil product at the time of shipment;

Oil product weight.

When using the volume-mass method, at the time of acceptance of oil products, the volume and density of the product are measured under the same or reduced to the same conditions (temperature and pressure).

The volume of the oil product is determined from the calibration tables according to the measured level in tanks, railroad cisterns, ships' tanks, or according to the total capacity of the indicated containers. The volume can also be measured with a liquid meter.

The density of oil products in tanks and vehicles is determined in accordance with GOST 3900-85 "Oil and oil products. Methods for determining the density" by samples taken in accordance with GOST 2517-85.

The amount of oil products in units of mass at intake is determined by the formula:

Mpost. = Pconst. x Vconst.,

where Mpost. - mass of oil products;

Vconst. - the volume of oil products at the level measurement temperature (cubic meters);

Pconst. - the density of the oil product at the temperature of the level measurement at the time of receiving the oil products (kg / cubic meter).