51. In agricultural organizations, the accounting of fuels and lubricants must ensure:

correct and timely documenting of operations for receiving and dispensing fuels and lubricants, fuel cards and coupons for fuels and lubricants;

obtaining complete and reliable data on the movement and residues of fuels and lubricants in oil warehouses (storerooms) and places of refueling, both in kind and in monetary terms;

control over the safety of fuels and lubricants and coupons for fuels and lubricants in storage areas and at all stages of their movement;

preparation of correct and reliable reports on the movement and residues of fuels and lubricants in the places of storage and refueling;

systematic control over the use of fuels and lubricants and compliance with their consumption rates;

control over the collection and safety of waste oil products.

52. In order to obtain reliable data on the receipt, consumption and balances of fuels and lubricants, the head of the organization and the chief accountant are obliged to ensure proper accounting of the acquisition, acceptance, storage, issuance and consumption of all types of these materials, regardless of the method of settlements with suppliers.

53. All fuels and lubricants received by the organization (including those purchased by drivers for cash), before the 1st day of the month following the reporting period, must be fully capitalized and reflected in the accounting records.

54. Accounting of fuels and lubricants in agricultural organizations is kept on balance account 10 "Materials", sub-account 4 "Fuel". Subaccount 10-4 "Fuel" takes into account the presence and movement of fuel, lubricants, gaseous fuels, other types of fuels and lubricants purchased or prepared for technological needs, the operation of agricultural machines and vehicles, as well as for energy generation or for heating buildings.

Subaccount 10-4 "Fuel" also takes into account waste oils, other oil products drained from engines, transmissions and other units of tractors, cars and other machines, as well as those used in a repair shop for flushing spare parts, components and assemblies. When using fuels and lubricants received on coupons, they are also recorded on subaccount 10-4.

The organization independently determines the analytical accounting system, depending on the specific production situation. The hierarchy of the "Fuel" subaccount can be built in one of the following ways:

For balance sheet account 10-4, you can open analytical groupings or sub-accounts of the second level:

10-4-1 "Fuels and lubricants in warehouses" (inside analytical accounting by types, brands, financially responsible persons and storage locations);

10-4-2 "Fuels and lubricants for coupons and fuel cards" (inside analytical accounting by types, brands and accountable persons);

10-4-3 "Fuel in the tanks of vehicles, coupons and fuel cards at the drivers" (inside analytical accounting by types, brands and accountable persons);

10-4-4 "Waste oil products" (within analytical accounting by type);

10-4-5 "Gaseous fuel in cylinders, tanks, gas according to coupons" (analytical accounting by types, brands, materially responsible persons and storage places).

Analytical accounting of fuels and lubricants is carried out, as a rule, by types, brands of oil products, storage locations and financially responsible persons, for each recipient (car driver, tractor driver, etc.) in the context of the corresponding analytical accounts.

Fuels and lubricants accepted for accounting are reflected on the debit of subaccount 10-4 "Fuel" according to the corresponding subaccounts of the second order and analytical accounts (assessed at the actual cost) and the credit of accounts: 60 "Settlements with suppliers and contractors" and other accounts depending on the channels of receipt.

Fuels and lubricants, like other material resources, are recorded at their actual cost. The actual cost is the purchase price (excluding VAT) and the actual costs of purchasing and procurement of fuels and lubricants.

In accordance with PBU 5/01, these include:

Amounts paid in accordance with the contract to the supplier (seller);

Amounts paid to organizations for information and consulting services related to the purchase of fuels and lubricants;

Customs duties and other payments;

Non-refundable taxes paid in connection with the purchase of fuels and lubricants;

Remuneration paid to the intermediary organization through which the fuel and lubricants were purchased;

The costs of procurement and delivery of fuels and lubricants to the place of their use, including:

expenses for cargo insurance upon delivery of fuels and lubricants;

transportation costs for the delivery of fuels and lubricants to the place of their use, if they are not included in the price established by the contract;

the cost of paying interest on loans from suppliers of fuels and lubricants (commercial credit), etc. expenses;

the cost of paying interest on borrowed funds, if they are associated with the acquisition of stocks and are made before the date of capitalization of fuel and lubricants in the warehouses of the organization;

general business and other similar expenses if they are directly related to the purchase of fuels and lubricants;

the costs of bringing the fuel and lubricants to the state in which they are suitable for use for the planned purposes, including the costs of the organization for finalizing and improving the technical characteristics of the received fuel and lubricants.

The organization can form the cost of the purchased fuel and lubricants in the accounting in one of two ways:

1) immediately on account 10 "Materials";

2) at discount prices using account 15 "Procurement and acquisition of material assets" and account 16 "Deviation in the cost of material assets".

The write-off of the actual cost of fuel and lubricants for costs directly related to the production of products is made by one of the methods reflected in the accounting policy of the organization (at the average cost; at the cost of the first purchases in time (FIFO); at the cost of the latest purchases in time (LIFO)) in the generally established order by analogy with other inventories.

ConsultantPlus: note.

Rates of consumption of fuels and lubricants in road transport (R3112194-0366-97), approved. Ministry of Transport of the Russian Federation on April 29, 1997, became invalid on January 1, 2002 due to the expiration of the validity period. By order of the Ministry of Transport of the Russian Federation of March 14, 2008 No. AM-23-r, the Methodological Recommendations "Rates of Fuel and Lubricant Consumption in Automobile Transport" were put into effect.

Write-off of gasoline and other fuels and lubricants for expenses is carried out as they are spent in actual volumes on the basis of duly executed relevant primary documents in the generally established manner. At the same time, to ensure the rational use of these materials, each organization independently determines the rates of consumption of fuel, lubricants and special fluids, taking into account the technological features of its production. The rates should be calculated taking into account the characteristics of cars, tractors, mechanisms, the location of the organization and other conditions. When developing standards, organizations are guided by the Standards for the consumption of fuels and lubricants in road transport (Guidance document Р3112194-0366-97), approved by the Ministry of Transport of the Russian Federation on April 29, 1997.

The organization develops such standards to control the consumption of fuels and lubricants for the operation, maintenance and repair of automotive equipment. They are approved by order of the head of the organization. The order is introduced to all vehicle drivers, tractor drivers, etc.

The document R3112194-0366-97 contains the basic fuel consumption rates for automobile rolling stock, fuel consumption rates for the operation of special equipment installed on vehicles, and the methodology for their application, as well as standards for the consumption of lubricating oils. Regulatory materials are recommended for all organizations operating automotive equipment on the territory of the Russian Federation.

Fuel consumption for garage and other household needs is not included in the standards and is set separately.

At motor transport shops, for intra-garage sidings and technical needs (technical inspections, adjustment work, running-in of engine and car parts after repairs, etc.), an increase in the standard fuel consumption of up to one percent of the total amount consumed by the motor transport department is allowed.

For general purpose vehicles, the following types of standards are established:

1) the base rate per 100 km of run (this rate, depending on the category of vehicle rolling stock (cars, buses, trucks, etc.), assumes a different equipped vehicle condition and driving mode in operation);

2) the rate per 100 tonne-kilometers (t / km) of transport work (takes into account the additional fuel consumption when a vehicle is moving with a load); this rate depends on the type of engine installed on the car (petrol, diesel or gas) and the total weight of the car;

3) the norm for a trip with a load (takes into account the increase in fuel consumption associated with maneuvering at the points of loading and unloading). The rate depends only on the gross vehicle weight.

Basic rates of fuel consumption per 100 km of vehicle mileage are set in the following measurements:

For gasoline and diesel vehicles - in liters;

For vehicles running on liquefied petroleum gas - in liters of liquefied gas;

For vehicles powered by compressed natural gas - in normal cubic meters;

For gas-diesel vehicles - in normal cubic meters of compressed natural gas plus liters of diesel fuel.

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.

Write-off of fuels and lubricants to the cost of transportation is made on the basis of waybills. The waybill contains the speedometer readings and fuel consumption indicators. These data are recorded in the waybill by a mechanic or other authorized person. The waybill must also indicate the exact route of travel, confirming the production nature of transport costs.

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 account or subaccount of the second order: "Fuel and lubricants in the tanks of vehicles, coupons and fuel cards from drivers").

The cost of fuel purchased by drivers for cash and documented is debited from the credit of account 71 "Settlements with accountable persons" to the debit of account 20 "Main production" or accounts 23, 25, 26, 29, depending on the purpose of the consumed fuel.

Settlements with accountable persons - drivers for the amounts of funds (corporate bank cards) issued for the purchase of fuel and lubricants are reflected in the accounting records in accordance with the generally accepted procedure.

The cost of fuel used for production needs, heating and energy generation is debit to accounts 20, 23, 25, 26 and others for their intended purpose.

The remaining fuel recorded on the subaccount must correspond to the analytical accounting data for each storage location, the driver of the car or the tractor driver.

The basis for writing off gasoline, diesel and gas fuel to production costs is the data of travel (accounting) sheets and other documents on the actual fuel consumption for the reporting period. Accumulative statements are accepted after verifying the entries in them with the data of the travel (accounting) sheets.

The accounting of fuels and lubricants intended for sale for cash to citizens is carried out on the analytical account "Oil products for sale". Synthetic and analytical accounting of the sale of petroleum products by type for cash is kept separately from petroleum products used for production needs.

55. On the second level subaccount 10-4-1 "Fuel and lubricants in warehouses", the presence and movement of all types of oil products obtained for the operation of vehicles, machines, mechanisms and other purposes and located in oil warehouses, at filling points (both stationary and mobile) in production areas, in departments, teams, etc.

The basis for entries on debit 10-4-1 are the primary documents, according to which the posting of the received fuels and lubricants by financially responsible persons is carried out. Under the 10-4-1 loan, fuel and lubricants are written off from the account of financially responsible persons on the basis of the accounting sheets for the issuance of fuels and lubricants, requirements, limit intake cards, invoices.

In this case, the following are debited:

subaccounts 10-4-1 "Fuel and lubricants in warehouses" and 10-4-3 "Fuel in the tanks of vehicles, coupons and fuel cards from drivers" - for the cost of gasoline and diesel fuel supplied to other financially responsible persons and drivers;

56. On subaccount 10-4-2 "Fuels and lubricants for coupons and fuel cards" coupons and fuel cards for gasoline, diesel, gas fuel and lubricants are taken into account. Accounting is carried out in the units of measurement indicated on the purchased coupons, and in value terms.

Analytical accounting is kept by individual financially responsible persons, by types and brands of petroleum products.

When purchasing fuels and lubricants using coupons, fuel cards in a non-cash manner, a sales contract is concluded with a specialized organization that sells coupons, fuel cards for petroleum products. Under the terms of the agreement, the seller undertakes to transfer the oil products to the buyer's ownership, and the buyer undertakes to accept and pay for them the amount specified in the agreement. It is more expedient to set the quantity and price of petroleum products not in the contract itself, but in appendices or additional agreements. This is due to frequent changes in prices for petroleum products. Payment for fuels and lubricants is made in advance by bank transfer, which is reflected in the accounting record:

Debit 60, subaccount "Advances issued" - Credit 51 "Current accounts".

After payment, the organization receives coupons for fuel and lubricants. The coupons indicate the brand and amount of fuel. Suppliers develop the form of coupons independently, since it is not established by regulatory documents. The accounting department receives the received coupons for control on the off-balance sheet account 006 "Forms of strict reporting" in pieces at a conditional price. Analytical accounting for off-balance sheet account 006 "Forms of strict reporting" is carried out on the basis of the book of registration of coupons for fuels and lubricants, the statement of issuing coupons for fuels and lubricants and waybills. To account for coupons, by order of the head of the organization, a financially responsible person is appointed. The movement of coupons by the financially responsible person is registered in a special "Book of accounting for the movement of coupons for fuels and lubricants" (according to the form according to Appendix No. 9) in quantitative terms by stamps and banknotes.

The book should be numbered, laced and sealed with the seal of the organization and the signatures of the head and chief accountant. Entries in the book are made daily according to the documents that served as the basis for posting and writing off coupons for fuel and lubricants.

Each sheet of the book is filled in with a carbon copy. The second sheet is tear-off and serves as a report of the financially responsible person. The voucher is handed over to the accounting department of the organization with incoming and outgoing documents attached to it. Coupons are issued to drivers according to the Sheets of accounting for the issuance of coupons for fuels and lubricants (Appendix No. 1). Drivers indicate the gasoline received from the coupons in the waybills.

On a monthly basis, the accounting department reconciles the results of the issue, consumption and the balance of fuels and lubricants in the tanks of vehicles. According to the reconciliation data, the accountant determines the number of coupons not spent by drivers in the reporting period.

On a monthly basis, the organization-buyer and the organization-seller of fuels and lubricants draw up an act of acceptance and transfer of fuels and lubricants or a report (statement) on the supply of fuel. The act (report) indicates the name, quantity and cost of the released fuels and lubricants. Based on the act (report), the seller issues an invoice with the allocation of VAT.

According to the received act (report), the accounting department makes entries:

Debit of subaccount 10-4-2 "Fuel and lubricants for coupons and fuel cards" - Credit 60, subaccount "Settlements with suppliers according to accepted documents" - for the cost of coupons, fuel cards received from gas stations and other oil sales structures and deposited with the materially responsible person ... The issued coupons are written off from the account of the financially responsible person to the account of the refueling tankers on the analytical accounts of the subaccount 10-4-2;

Debit 19-3 - Credit 60, subaccount "Settlements with suppliers on accepted documents" - VAT shown by the seller in the invoice is reflected;

Debit 68 - Credit 19-3 - paid VAT is accepted for tax deduction;

Debit 60 subaccount "Settlements with suppliers on accepted documents" - Credit 60 subaccount "Advances issued" - credited advance payment for the amount of fuel poured into the tanks of vehicles;

Debit of subaccount 10-4-3 "Fuel in the tanks of vehicles, coupons and fuel cards from drivers" - Credit of subaccount 10-4-2 "Fuel and lubricants for coupons and fuel cards" - reflects the receipt of fuel and lubricants in the tanks of vehicles, and the cost of petroleum products for coupons are written off from the sub-account of refuellers on the basis of the reports on the movement of petroleum products submitted by them (Appendix No. 5);

Credit 006 - the cost of coupons spent by drivers has been written off from the off-balance sheet.

The materially responsible person, on the basis of incoming and outgoing documents, draws up a Report on the movement of coupons for fuels and lubricants (in the form according to Appendix No. 10) and submits it to the accounting department within the time frame established by the management of the organization.

57. On subaccount 10-4-3 "Fuel in the tanks of vehicles, coupons and fuel cards at drivers", gasoline and diesel (gas) fuel received by drivers are taken into account:

The presence of fuel in the tanks of cars and fuel coupons (in kind) for drivers is determined on the basis of the act of removing the residues, which is drawn up monthly as of the last day of the month. Based on the data on the remaining fuel in the tanks and fuel coupons from drivers, grouped by fuel brand, and the average price of fuel sold in the reporting month, the cost of the indicated fuel remains is calculated.

The cost of fuel leftovers in tanks and coupons from drivers should be attributed to reducing the costs of the main, auxiliary, etc. production, since the debit of the corresponding accounts was recorded the entire cost of the fuel purchased by the drivers and released from the warehouse (excluding the fuel remaining in the tanks). For this, an entry is made: debit of subaccount 10-4 "Fuel" credit of account 20 "Main production", etc. - for the amount of the cost of fuel residues in the tanks of cars and coupons from drivers employed in the main production. Similar changes are made to other production cost accounts to which fuel was debited.

ConsultantPlus: note.

Paragraph numbering is given in accordance with the official text of the document.

57. Accounting for gasoline, gas and diesel fuel on subaccount 10-4-3 is carried out for the organization as a whole or with a subdivision by departments, teams, etc. For this purpose, for each accounting object, one card is opened for each brand of gasoline and one card for each brand of diesel (gas) fuel, which records data on the movement of fuel and its cost.

The balance of fuel in the tanks of vehicles, machines and mechanisms at the end of the reporting month, accounted for in subaccount 10-4-3, must correspond to the presence of gasoline and diesel fuel in the tanks and according to the fuel coupons of the drivers. The data on the availability of fuel in the tanks and coupons of the drivers is confirmed monthly by the act of removing the residues.

The cost of gasoline and diesel fuel actually spent on the operation of vehicles, machines and mechanisms is debited from subaccount 10-4-3 to the debit of accounts: 20 "Main production", 23 "Auxiliary production", 25 "General production costs" and other accounts, by accessory, - depending on the direction of fuel consumption.

The basis for writing off gasoline and diesel (gas) fuel to production costs are the accumulative statements of the data of the waybills on the actual fuel consumption for the reporting period. The indicated statements are accepted for accounting after checking the entries in them with the waybills, about which an appropriate mark is made on the statements by the employee who keeps the operational record of fuel.

58. On subaccount 10-4-4 "Waste oil products" reflect waste oil products. Waste oil products collected and accepted to the oil warehouse come from the credit of accounts for accounting for production costs (20, 23, 25, 26, etc.) at prices of possible use (sale). The same prices reflect the consumption of waste oil products for on-farm needs.

59. Gaseous fuel in cylinders, tanks, used for production and household needs, located in warehouses and separately in places of its consumption (except for residential buildings), as well as gas according to coupons are accounted for on subaccount 10-4-5.

60. Remunerations paid for saving gasoline and diesel (gas) fuel are charged to accounts for accounting for production costs: 20 "Main production", 23 "Auxiliary production", 25 "General production costs" and others as related.

In the event that the excessive consumption of fuel was allowed through the fault of the driver, for his personal needs, the write-off is made from the credit of account 20 or other accounts for accounting for production costs to account 73 "Settlements with personnel for other operations" with subsequent refund of the cost of gasoline or with the addition the cost of gasoline to the driver's taxable income.

Withholding for excessive consumption of fuel and lubricants and incentives for saving are made on the basis of the relevant provisions approved in the organization. Calculation of the amounts of deductions for overruns or bonuses for fuel economy must be made in accordance with the accounting data on fuel consumption in fact and in accordance with the standards in force in the agricultural organization.

61. Agricultural organizations are obliged to carry out an inventory of fuels and lubricants (including in tanks of vehicles, machines, mechanisms) and coupons for fuels and lubricants, as well as current checks and other procedures (including reconciliation of accounting data, maintaining accounting registers and disclosing accounting information) in accordance with the generally established procedure , set forth in the Methodological Recommendations for the accounting of inventories in agricultural organizations, approved by Order of the Ministry of Agriculture of the Russian Federation of January 31, 2003 N 26.

The cost of fuel and lubricants and their recognition in tax accounting is a sore point for accountants of most organizations.

Accounting for expenses for fuels and lubricants

The cost of fuel and lubricants and their recognition in tax accounting is a sore point 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, tax and levy consultant. In terms of automation, the material was prepared by A.L. Bilyalova (Infotech Group Company)

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.

Do we need norms

At present, accounting regulations do not establish limit norms for attributing to the prime cost 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 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 norms, 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 the 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.

An organization can, when developing them, proceed from the technical characteristics of a particular car, the 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 its behalf, etc. traffic jams, seasonal fluctuations in fuel consumption and other correction factors. 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, the 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 agreed with the head of the Department of material, technical and social security of the Ministry of Taxes and Levies of Russia and has been applied since July 1 2003). The document contains the values of the basic fuel consumption rates for automobile rolling stock, the 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, adjustment work, running-in of engine and car parts after repairs, etc.) is not included in the standards and is set separately.

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 the number of refueling 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 mandatory for application by organizations throughout the territory of the Russian Federation. Considering all these circumstances, it can be said that, despite the name "Guidance Document", as well as the fact that it has been agreed with the Ministry of Taxes and Duties 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 during checks on these standards, agreed with their department, is quite high. After all, 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.

Accounting for expenses for fuels and lubricants (part 2): waybills

The purchase of fuels and lubricants does not yet indicate their actual consumption for a car used for business purposes. Confirmation that the fuel was spent for production purposes is a waybill, which is the basis for writing off fuel and lubricants at cost. This is confirmed by the tax authorities (letter from the UMNS in Moscow dated April 30, 2004 No. 26-12 / 31459) and Rosstat (letter from the Federal State Statistics Service No. IU-09-22 / 257 of February 3, 2005 No.

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").

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

travel log book (form No. 8);
waybill of a car (form No. 3);
waybill of a special vehicle (form No. 3 (special));
passenger taxi waybill (form No. 4);
waybill of a truck (form No. 4-c, form No. 4-p);
bus waybill (form No. 6);
waybill of a non-public bus (form No. 6 (special));
consignment note (form No. 1-T).

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

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-rate 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-owner of 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 in 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.

The waybill of an official 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.

All waybills are issued in one copy and stored for five years.

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 a 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 the 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 the 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 the 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 fuel 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 the actual costs and indicators of devices.

The remainder of the 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 the operations with which 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 the 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 author's opinion, 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. And 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 expenses for fuels and lubricants (part 3): accounting

Expenses for the purchase of fuels 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 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's 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 the tanks of cars and coupons from the 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 the 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 costs of maintaining 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 a truck transported goods on the orders of a third-party organization, then the cost of fuel and lubricants is reflected in account 20, and if the car was used for business trips related to the management of the organization, then the costs are reflected in 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 based on 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 "Accounting for inventories"):

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 on 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.

Let's give an example of accounting for fuels and lubricants using the example of accounting for gasoline for a specific driver.

Example

The driver of a passenger 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 face 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.

The organization uses the moving average cost method when writing off materials, which is calculated as of the date of the transaction.

date	Coming			Consumption			Remainder
date	number	price	price	number	price	price	number	price	price
Balance as of 01.04							18	10	180
01.apr				7	10	70	11	10	110
02.apr				10	10	100	1	10	10
03.apr	20	11	220	11	10,95	120,48	10	10,95	109,52

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

RUB 70 - 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 AA Sidorov's car"

RUB 100 - 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 RUB - 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 AA Sidorov's car"

RUB 120.48 - 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 (lessor) 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 of 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 all expenses for its maintenance, unless otherwise provided by the contract.

The expenses of the organization for the maintenance and operation of the car received under the contract of gratuitous use shall reduce the 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 transport and reimbursed for expenses if personal transport is 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. The amount of compensation to the employee takes into account the reimbursement of operating costs for a personal car used for business trips: the amount of wear, the cost of fuel and lubricants, maintenance and current repairs (letter of the Ministry of Taxes and Tax Collection 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 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 operating costs for 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 an 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 stand on the fact that the norms applied in the organization cannot be applied to 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 Duties 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 of January 26, 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.

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 No. 92 dated 08.02.2002.

Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits of the norms 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 Art. 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 there is a norm for taxation, and it is unambiguous. Therefore, the cost 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 of paragraph 1 of article 264 of the Tax Code of the Russian Federation).

Expenses for compensation to an employee in excess of the established norms, as well as the cost of consumed fuels 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 the 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 8.3"

The accounting of fuels and lubricants in the configuration 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 choosing the type of movement: "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).

If the costs incurred did not exceed the standard, then all costs should be attributed to an expense item that is accounted for for taxation.

If the standard is exceeded, then two documents "Transfer of materials" should be entered: the first for the amount of the standard, indicating the article taken into account for taxation, the second for the amount exceeding the standard, indicating the article that is not taken into account for taxation.

If the organization uses PBU 18 \ 02, when posting the “Close of the month” document, the permanent difference will be taken into account and a posting will be generated to reflect the permanent tax liability.

Compensation payments to employees for the use of personal transport for business purposes can be reflected in the document "Accounting certificate" (see Fig. 4).

On the “Accounting” tab, the expense account and the cost item are indicated by analogy with the reflection of expenses for fuels and lubricants, then you can automatically generate tax accounting entries by clicking the “Fill in NU” button.

Fuels and lubricants are a wide family of petroleum products used in automotive and other equipment. This category includes fuel obtained from oil, substances of machine components and assemblies, as well as special-purpose liquids. The main type of fuels and lubricants is fuel. It accounts for almost three quarters of all substances included in the group of fuels and lubricants.

The fuel component of fuels and lubricants is kerosene, aviation fuel, diesel fuel, gasoline, and natural gas. The lubricants are greases, transmission and engine oils. Cooling and brake fluids are often distinguished into a separate group of fuels and lubricants. It should be noted that not all types of lubricants related to fuels and lubricants are of petroleum nature: some of them are prepared from silicon compounds.

Fuel as a type of fuels and lubricants

When internal combustion engines and diesel engines appeared and began to be widely used, they required special types of fuel for themselves. The initial raw material for it was oil and its derivatives. Both diesel fuel and gasoline are a complex mixture of hydrocarbons and special additives that improve the working properties of fuels and lubricants. The production of fuel mixtures is a complex technological process that includes multistage refining of oil and petroleum products.

Most often, in everyday life and in production where automotive equipment is involved, you have to deal with different types of gasoline. In its production, they strive to find a balance between the ability to burn and resistance to detonation. By changing the composition of fuel components, its manufacturers obtain gasolines that differ in knock resistance, which is externally reflected in the marking of the final product and the so-called octane number.

Lubricant materials

Lubricants can have a very different composition, but their purpose is the same - to eliminate harmful friction between the moving parts of machines and mechanisms that are forced to come into contact during operation. Modern standards make high demands on this category of fuels and lubricants. When choosing a lubricant, they are usually guided by the recommendations of the machine manufacturers and take into account scientifically developed specifications. Oil for a car is selected taking into account the type of engine and its power.

Special requirements are imposed on lubricants that have to work in systems with increased pressure. Where the gaps between the contacting parts are only hundredths of a millimeter, only purified and extremely homogeneous lubricants can be used that do not have impurities and inclusions. If this requirement is neglected, the units will quickly fail.

Useful information

Accounting for expenses for fuels and lubricants at the enterprise: accounting features

Fuels and lubricants are one of the items of expenses for the maintenance of cars, motorcycle equipment or special equipment of the enterprise, for which it is required to keep records in the prescribed manner. An accountant of an enterprise, company, organization or institution without fail verifies the data of issue, actual consumption and the balance of fuel and lubricants every month.

For this, various methods and methods are used that are allowed in accordance with the Tax Code. The calculation can be carried out at the average cost of purchased oil products and technical fluids, at the cost of balances, FIFO, LIFO. The approved settlement method must be specified in the corresponding order.

At the enterprise that has on the balance sheet, the costs of fuels and lubricants are referred to as "Material costs". In accounting, the purchase of fuels and lubricants is reflected in account 10 "Materials" (for gasoline or diesel fuel - subaccount 3 "Fuel").

There are several options for the location of purchased fuels and lubricants:

In warehouses, it is gasoline, diesel fuel, propane-butane, motor and other oils stored in warehouses.
Paid fuel coupons - there are coupons for which gasoline, diesel fuel, etc. were received.
Fuel is in the fuel tanks of vehicles, and coupons are with the driver.

To simplify the procedure for accounting for all fuels and lubricants for all vehicles on the balance sheet of the enterprise, sub-accounts of the 2nd, 3rd order, etc. are used in accounting. As an example: account 10 "Fuel", subaccount "Fuel and lubricants in the warehouse", subaccount "Diesel fuel".

In accounting, the costs of fuels and lubricants associated with the use of cars are reflected in various accounts depending on what the transportation was for: cargo transportation for own needs or the supply of goods to dealerships, shops, official passenger transportation, etc.

Example of expenses for fuels and lubricants

The driver of a passenger company car Bykov N.G. in the company MebelProm LLC, received money in cash for the purchase of fuel and lubricants against the submission of a report. He provides the accounting department with advance reports, reflecting the real costs of the purchase, as confirmation, the primary documents are also attached. Gasoline is written off according to the waybills, which are submitted to the accounting department of the organization.

To maintain quantitative and total accounting of fuels and lubricants, MebelProm has developed and approved its own form of face cards. These cards are opened for each driver of the company.

At the beginning of May, the driver had the remaining unwritten fuel in the amount of 20 liters at a price of 42 rubles per liter, excluding VAT. On May 3, an additional 20 liters of AI-98 gasoline was purchased at a price of 44 rubles per liter. According to the on-board computer of the car, consumption on April 1, 2 and 3 was 8, 11 and 11 liters, respectively.

The company writes off fuel and lubricants at a moving average cost calculated directly on the date of the operation. In the accounting records of MebelProm LLC, the following entries were made:

date	Coming		Consumption		Remainder
date		Price		Price		Price
Balance at 01.05

336 rubles - written off according to the norms of 8 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 1.

Debit 26 Credit 10-3 subaccount "Gasoline AI-98 in the tank of N. G. Bykov's car":

462 rubles - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 2.

Debit 10-3 Credit 71 subaccount "Bulls"

840 rubles - 20 liters of gasoline were capitalized on the basis of the cash register receipt attached to the advance report.

Debit 26 Credit 10-3 subaccount "Gasoline AI-98 in the tank of N. G. Bykov's car":

484 rubles - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 3.

Transport rental

The vehicle is either provided for temporary possession or use on the basis of an appropriate agreement concluded with an individual or legal entity. Usually, the lessee bears all the costs caused by the operation of the vehicle, including the cost of purchasing fuel and lubricants, technical fluids, and other consumables. According to the terms of the contract, a mixed payment is possible, including a fixed rent for the use of a car or equipment and payment of the costs of maintaining the vehicle. The second part of the fee is not fixed and is directly related to external factors, the technical condition of the rented movable property, etc.

If all operating costs are borne by the lessee, then accounting of expenses for fuels and lubricants in the accounting department is carried out similarly to the situation with its own vehicle, only the machine is recorded not in the fixed assets of the enterprise, but on the off-balance sheet account 001 "Rented fixed assets". In accordance with the Tax Code of the Russian Federation, when calculating taxes, rent is included in other expenses. It doesn't matter for the lessee - the vehicle is leased from an individual or legal entity. But status is important for the landlord. So, for physical. persons, a car or other vehicle, special equipment, leased, is taxed. There are also differences in the ESN - whether the vehicle is rented with or without a driver (operator).

Since the car is used directly by the organization, a waybill is issued for the entire rental period. It should be noted that according to article 253 of paragraph 1 of subparagraph 2 of the Tax Code of the Russian Federation, an organization has the right to include the money spent on the maintenance, maintenance and operation of fixed assets and other property, including movable, used in production, in the costs of reduced taxation. This also applies to fuels, oils and technical fluids purchased for a rented car.

It is profitable to rent cars or special equipment in the following cases:

It is required to carry out a certain type of work, for which the acquisition of machinery or equipment in ownership is inexpedient from an economic point of view.
Temporary forced downtime of its own fleet of machines and equipment, if urgent work is required - cargo transportation under an agreement for the supply of building materials, construction, road repair work.
The need for one-time work - for example, loaders, wheeled bulldozers for 1 shift are required.

Free use of a vehicle: features of reflecting expenses under a loan agreement

In addition to own and rented cars, it is possible to obtain a vehicle under a free use agreement (loan). One side transfers the second a car, truck or self-propelled special equipment. The second party must return the vehicle within the agreed time frame in the same condition in which it was received, taking into account normal wear and tear throughout the entire period of operation. Both the owner (natural or legal person) and a person authorized to act on behalf of the owner can transfer the car on a loan.

The loan agreement assumes the return of not the same, but the same vehicle. Therefore, when concluding a contract, all information about the machine or equipment is specified in detail - unit numbers, technical condition, etc. In accordance with the Civil Code, an organization cannot transfer transport to the founder, leader and other persons in leadership, supervisory positions in the same organization.

Under the loan, all costs of operation, maintenance, diagnostics, repair and service of the vehicle are borne directly by the borrower, although the parties may specify certain conditions in the contract. Again, the borrower's expenses on the above operations contribute to a reduction in income taxes. Similarly with rent, the cost of fuel and other fuels and lubricants is borne directly by the enterprise acting as the borrower.

For tax reporting, the loan refers to services provided free of charge, and is indicated in non-operating income. The organization itself determines the cost, taking into account the market value of the lease of a vehicle similar in make, model, class, year of manufacture and technical condition.

Payment of compensation to employees for using a personal car for work

Employees of an enterprise or organization, company, in accordance with the terms and agreement with the manager, can use personal transport for business purposes. So the technologist of the enterprise to control the production process needs to make trips to separate workshops, factories located within the city, in neighboring cities or regions. Or a manager, to assess the effectiveness of work or to solve organizational, commercial issues, regularly has to travel to branches, chain supermarkets or stores owned by the company. In such cases, the employee is entitled to compensation for expenses related to the operation of a personal vehicle for business purposes.

Often there are situations when the amount of payment is made up of the rate set by the Government of the Russian Federation and fuel costs. Naturally, this approach does not reflect the real costs incurred by the employee when operating his own machine for non-personal purposes. Regulatory compensation includes the cost of using the machine (wear, fuel, maintenance, service, repair work, tire fitting).

Compensation is paid only if the direct activity (direct obligations under the employment contract) of the employee is associated with regular travel to work. Otherwise, the employee has no right to demand compensation for the costs incurred if he cannot prove that the vehicle was used for official purposes.

The procedure for payment of compensations and other points related to reimbursement of expenses were initially indicated in the letter of the Ministry of Finance of the Russian Federation dated July 21, 1992 No. 57. Since then, the payment rates have changed significantly, but the general provisions have remained in effect, therefore, accountants of enterprises, companies and organizations practicing payment compensation, it is strongly recommended that you familiarize yourself with this document.

The amount paid to an employee directly depends on how often a personal car is used for traveling for business purposes. This amount includes all expenses incurred by the vehicle owner - not only gasoline or diesel fuel, propane-butane, but also engine, transmission oils, technical fluids, maintenance (scheduled maintenance1, maintenance2, etc.) and service.

Accordingly, the following formula is used to calculate the compensation paid:

Ck = A + T + TO + P

Sc- the total amount of compensation,
A- depreciation or wear of the car corresponding to the mileage (physical wear of units, units and parts of the car per 1 km of track),
T- directly the cost of gasoline or diesel fuel, as well as a group of fuels and lubricants,
THEN- the cost of maintenance of a specific car, taking into account the brand, model, modification and year of manufacture,
R or TR- repair / current repair (the cost of repair work to eliminate breakdowns, defects or malfunctions, damage that occurred during the service use of the vehicle).

Compensation is calculated on the basis of the relevant order of the head of the enterprise, company.

Note that compensation:

It is charged every month in a fixed amount, excluding calendar days.
It is not charged if during a specified period of time the employee was absent from the workplace and the personal car was not used for business purposes.

The objective difficulty in calculating the compensation paid is to determine the degree of intensity of the use of personal transport. So, an employee can indicate a certain fuel consumption and mileage traveled during a business trip, but stop by for lunch or for other personal matters. Accordingly, it is not possible to calculate what expenses the owner of the vehicle incurred specifically for a business trip, and what expenses for personal purposes.

Alternatively, the company can approve a traveling list or its equivalent, by which it will be possible to judge the real costs of operating and maintaining a personal car used for business trips.

For the enterprise, cash paid in the form of compensation is related to the costs of ordinary activities. For an employee, compensation within the established norms is not subject to income tax, although the tax authorities treat this issue differently.

Expenses for fuel and lubricants together with the payment of compensation are not taken into account when calculating income tax, since a personal car does not belong to a company vehicle.

Accounting for fuels and lubricants in "1C: Accounting 8.3": the main methods and subtleties of operations

The company maintains accounting records of fuels and lubricants using 1C automated software systems. Let's take a closer look at how expenses for fuels and lubricants are taken into account in accounting in "1C: Accounting 8.3". To do this, we will highlight the main stages for the purchase and write-off of fuel and lubricants for cash and for fuel accounting according to waybills.

Purchase / write-off for cash

When accounting for fuels and lubricants in "1C: Accounting 8.3", 3 operations are reflected: issuing cash to an employee for the purchase of fuel, posting and writing off according to waybills.

Payment of the money... For issuance, it is necessary to draw up funds in the account. For these purposes, in the "Bank and cash desk" tab, select "Cash documents" and then "Issue". The type of operation should be “Issued to the accountable person”. All form fields are filled in, including automatically (values are taken from reference books). Upon completion of the filling, the posting ("Post") is traditionally carried out with the formation of an Expense cash order and the posting itself. The printed form of the RSC can be obtained by clicking on the "Print" button.
Posting... The employee received money, bought fuel and lubricants with it and submitted an advance report to the accounting department. Now you need to capitalize gasoline in the program. In the "Cashier and bank" tab, go to "Advance report". Next, a report is created indicating the reporting person, other data, including information from the "Issuance of money". The item created before is selected in the goods tab (for example, "Gasoline AI-98"). Accounting account - 10.03. Depending on how and by whom the sale and purchase of gasoline was made, 18% VAT is indicated or excluding value added tax. If necessary, after posting the document, you can familiarize yourself with the accounting entries that are generated automatically.
Write-off... The write-off operations are carried out in accordance with the completed waybills. The best option for this is to use a ready-made document "Requirement-invoice", and not "Operation entered manually". You need to go to "Production" and then create a new document. Next, a standard form is filled out. The only thing is that in the "Materials" you will need to add the required fuels and lubricants, indicate the quantity according to the waybill and the invoice (Fuel - 10.03). Do not forget to fill in all the fields on the Cost Account tab.

Fuel card accounting

If a company buys gasoline or diesel fuel using fuel cards, then the process of accounting for fuel and lubricants will be different than when purchasing for cash. Accounting for fuels and lubricants is performed in the following sequence:

Prepayment... You will first need to make an advance payment to the seller (supplier) of gasoline or diesel fuel. Go to the "Bank statements" section of the "Bank and cashier" tab and click "Write-off" in order to write off the required amount from the current account.
Fuel card... The receipt of the fuel card is carried out through the document "Receipt" in the "Purchases". A new document “Goods receipt” is created, indicating the data on the supplier's documentation. Next, you need to add the item "Fuel card" and specify the data on the supplier and fuel. When conducting transactions with VAT, registration and subsequent posting of the document is carried out.
Adopting fuels and lubricants... Usually, closer to the last days of the month, suppliers indicate data on gasoline or diesel fuel supplied in fact. Acceptance of fuels and lubricants is carried out by means of "Receipt of goods" on account 10.03, indicating all the details of the supplier.
Write-off... The waybills are written off to expenses in accordance with the consumed gasoline. If gasoline is written off for needs other than production, then the operation is carried out in the same way, but the account will be 91.02.
Residue control... Accounting for the remaining fuel is carried out by issuing an WWS from the "Reports" tab. The WWS is formed according to the specified parameters.

The importance of accounting for fuel in enterprises

In market conditions with high competition in most areas of activity, the determining factor is not only the quality of goods or services, but also their cost. The cost of products or services rendered using (cars, trucks, special equipment) directly depends on the rational use of material resources, namely, fuels and lubricants.

The consumption of gasoline or diesel fuel, engine oil, as well as oil in the hydraulics of machines and special equipment, carrying out regular maintenance and current repairs of a car requires costs that are taken into account at the enterprise and reflected in accounting and tax accounting. The presence of errors in the reporting documentation, inconsistency of accounting entries with the real costs of fuel and lubricants leads to a decrease in the efficiency of the enterprise, problems with accounting, taxation.

Control is carried out both for the purchased fuel and actually spent taking into account the waybills. It is the waybills that remain an effective way to track the received and consumed gasoline, diesel fuel when using a vehicle directly for business, not personal purposes.

It is necessary to carry out an objective assessment of the cost of fuels and lubricants, taking into account all factors. So, the consumption rates of gasoline or diesel fuel are compiled taking into account road, climatic conditions, the specifics of travel (cargo transportation, passenger transportation), the specifics of traffic (in a city with frequent traffic jams, traffic lights, on the highway, in a combined cycle). The total fuel consumption includes not only consumed gasoline for mileage, but also fuel for transport work, running-in the car after repairs and maintenance. In winter, surcharges are taken into account as real fuel consumption increases.

The group of fuels and lubricants includes:

Fuel- gasoline, diesel fuel, propane-butane, methane.
Oils- motor, transmission, power steering and others.
Greases used for parts, assemblies and units of the vehicle.
Brake fluid.
Cooling and other technical fluids necessary for the operation of systems, components and assemblies of the car, special equipment.

In addition to fuel, all of the above fuels and lubricants are changed or topped up with each maintenance. Upon completion of the current repair (TR), it will also be necessary to replace certain fuels and lubricants. Less often, it is necessary to top up fluids and oils during operation - in winter or in the case when the intensity of using the vehicle increases.

The scope of maintenance and repair work directly depends on the mileage of the vehicle or special equipment, climatic, road conditions, year of manufacture and actual wear and tear of the machines. If for passenger cars used for personal purposes, the frequency of maintenance is regulated by the manufacturer and is a constant value (every 12 months or 15,000 km), then for the vehicle fleet on the balance sheet of the enterprise, which also includes special equipment, correction factors must be applied - categories working conditions and natural and climatic conditions.

The serviceability of equipment and machines depends on timely and full-fledged maintenance. All expenses for carrying out maintenance and repair work, the purchase of appropriate fuels and lubricants are also reflected in the accounting in the organization.

It is logical that not a single driver working at the enterprise will use gasoline in the tank completely to zero - otherwise it is fraught with problems and malfunctions of the fuel system, the fuel supply system and other systems, units. The remaining fuel in the tank refers to the balance that is carried over to the next accounting period, which is reflected in the "Gasoline in the car's tanks" subaccount.

note that the difference in the cost of expenses for fuels and lubricants in accounting and tax accounting for taxpayers under PBU 18/02 is fraught with tax liabilities.

Competently organized accounting of expenses for fuel and lubricants, in accordance with the current norms and requirements of the Tax, Civil, Labor Code of the Russian Federation, is one of the main factors in the successful conduct of the material and economic activities of the enterprise. And on how the accounting of fuels and lubricants is carried out, the efficiency of the maintenance and operation of its own vehicle fleet or a fleet of equipment, rented or received for free use of cars, special equipment largely depends.

06.03.2018

Fuels and lubricants are "fuels and lubricants", various products made from oil. These products are classified as industrial, so they are sold exclusively by specialized companies.

The manufacture of everything related to fuels and lubricants takes place in strict accordance with the accepted norms and requirements. Therefore, each batch must be accompanied by documentation with the results of laboratory tests, confirming its quality.

Quite simple today. In general, the concept of fuels and lubricants includes an extensive list of refined products used as:

Fuel- gasoline, diesel, kerosene, associated petroleum gas.
Lubricants- oils for motors and transmissions, as well as plastic substances.
Technical fluids- antifreeze, antifreeze, brake fluid and so on.

Fuels and lubricants - products obtained as a result of the distillation of oil

Fuels related to fuels and lubricants

Since most of everything related to fuels and lubricants is fuel, let us dwell on its types in more detail:

Petrol... Provides the operation of internal combustion engines. Differs in fast flammability, which is compulsory in mechanisms. When choosing the right fuel, one should be guided by such characteristics as composition, octane number (affecting detonation stability), vapor pressure, etc.
Kerosene... Initially, it served as a lighting function. But the presence of special characteristics made it the main component of rocket fuel. This is a high indicator of volatility and heat of combustion, good tolerance to low temperatures, and a decrease in friction between parts. Considering the latter property, it is often used as a lubricant as well.
Diesel fuel... Its main varieties are low-viscosity and high-viscosity fuel. The first is used for freight transport and other high-speed equipment. The second is for low-speed engines such as industrial equipment, tractors, etc. Affordable, low explosiveness and high efficiency make it one of the most demanded.

Liquid natural gas, which is also used to fuel cars, is not a refined petroleum product. Therefore, according to the accepted standards, it does not apply to fuels and lubricants.

Three main types of fuels related to fuels and lubricants

Lubricating oils as a type of fuels and lubricants

What does fuels and lubricants mean when it comes to oils? This petroleum product is an integral element of any mechanism, since its main task is to reduce friction between machine parts and protect them from wear. By consistency, lubricants are divided into:

Semi-liquid.
Plastic.
Solid.

Their quality depends on the presence in the composition of additives - additional substances that improve performance. Supplements can improve one or several indicators at once. Distinguish, for example, anti-wear or detergents, protecting spare parts from the build-up of deposits.

Features of the composition of additives to engine oil

According to the method of manufacture, oils are divided into:

Synthetic.
Mineral.
Semi-synthetic.

The latter are a symbiosis of substances obtained artificially with natural results of oil refining.

To make it immediately clear when looking at any package of fuels and lubricants what it is, each product has its own labeling. According to it, they determine for what purposes it is intended. These indicators include quality, viscosity, the presence of additives, compliance with a certain time of the year.

Varieties of fuels and lubricants from lubricated tubes to barrels of fuel

In this article, we highlighted what fuels and lubricants are, deciphered the abbreviation and told why certain products are used. The information provided will be sufficient as an introductory material.

To learn more about what fuels and lubricants are and which of them are best suited for the set goals, please contact the specialists of the Ammox company.

Fuels and lubricants - definition and what refers to fuels and lubricants. Fuels and lubricants Oil belongs to fuels and lubricants