Non-operating expenses - is unrelated to the sales of products or production costs of the organization.Sure, they have documented and be economically justified.As an example of non-operating expenses can be reduced paid on the loan interest, the cost of miscellaneous services banks, discounts on products, negative exchange rate differences, and others. Also, non-operating expenses include in its composition obtained in the past losses, shortage of material assets, losses occurred innatural disasters.
Premiums and discounts offered to customers
Currently, sellers of goods may include the number of non-operating expenses sums of money that have been provided to customers as discounts and premiums.Most of these bonuses are provided by sellers to wholesale buyers.Typically, these are non-operating expenses in the form of discounts to reduce the initial cost of the product or part of the debt write-off of the client (without changing the initial price).
installing discounts as a reduction in the initial price, the seller must display this condition in the contract of sale.It often happens that difficulties occur when determining the discount when shipped, and it is not always possible.In this case the primary documents on the shipped goods is issued from the account of the original price.And then, after the conditions of the buyer discounts rewrite documents.
According to the Russian Tax Code, income from the sale of products called revenue, which is determined by taking into account all related payments for sold goods receipts.This definition implies that the discount provided leads to a decrease in revenue.If this occurs during shipment, it is good.But not always.It happens that the company is working on an accrual basis, and it may be some difficulty.This is because the date of receipt of the proceeds of the sale of goods falls on the day of transfer to the buyer of the property rights for the products.
Thus, it appears that the amount of the reduction must be taken into account in the period when these goods are subject to the implementation of the buyer.It turns out that in respect of the discount and sale to different periods, the company will have to recalculate the taxes and to submit a revised declaration.
organizations operating on a cash basis, for tax purposes will not have to adjust anything.However, previously decorated primary documents have still correct.
Discounts may be offered unchanged starting price products.Then include it in the non-operating expenses.And they will be recognized in the period in which the premium has been paid or given a discount.This method is preferable, since the amount of discounts do not have to adjust the price of the goods shipped.Accordingly, no need to rewrite the original documents, submitted a revised declaration, correct information for tax purposes.
should pay close attention to whether the discount is justified.The best way to provide this tool in order to marketing policies pursued by the company.This is indicated by Article 40 of the Tax Code says about this letter and the Ministry of Finance.
Other non-operating expenses
This group includes the cost of the enterprise to conduct sporting, cultural and educational events, entertainment, recreation.This also includes the transfer of funds related to the charity.These non-operating expenses recorded in the sub-account "Other expenses".
