Almost any company in the course of its economic and financial activity it is necessary to carefully monitor and properly consider the transportation costs.Their order is determined by taking into account the conditions of the concluded contracts with buyers and sellers.If the contract reflected the condition that the buyer alone compensate for all the costs of transportation, the amount of compensation is the income of the enterprise-supplier.Payment for delivery of goods by rail is a supplier of flow deductible.Thus, compensation in excess of the costs incurred for the delivery of goods to the buyer, at the enterprise there is the tax base for income tax.
There are 2 kinds of transport costs:
1. Those that are included in the delivery, with delivery in the price are included all the costs of delivery to the consumer.
2. Those that are in agreement with the condition of the sale price "store provider" a separate budget line.Buyer pays shipping cost in addition to the goods of their value specified in the contract.The Supplier shall provide the buyer the primary documents that confirm the fact of such expenses and payments.At its core, the contract for the supply is divided into 2 parts.The first contains the conditions of sale, in the second - the elements of the contract on the provision of transport services.This vendor is an agent of the delivery, and the buyer - the principal.
Transportation costs for the delivery of commercial products often cost her a big part.Therefore, in the accounts for the goods exhibited providers, such expenses are often allocated separately, although they may be simply included in the price.In this case, it is clear that the buyer pays the seller to transportation.Showing such transactions in the account depends on documenting.
If transport costs under the contract of the organization-carrier are not compensated by the buyer, they are included in selling expenses.If the contract carrier costs reimbursed by the buyer, they are reflected in the account 76 "Settlements with various debtors and creditors".
Transportation costs, which are posted in accounting depends on the conditions of supply is recognized as follows:
- made transport and its own supplier - credited to 44, which take into account the sale;
- made transport organization, aviation, rail, sea and river transport or other companies-carriers - credited to 76 (not reflecting them as revenue).They can be taken into account in the transit account.To maintain such records dealer must document that it only acts as a mediator and does not provide transport services themselves.
When selling products to the services of transport organizations and recognizing the corresponding entries are made and such:
- AT 60 Km 51 - paid services of organization-carrier;
- AT 76 Km 60 - reflects debt buyers for the transportation of goods;
- AT 51 Km 76 - receipt of money to reimburse shipping costs.
Transportation costs are:
- direct (the cost of shipping goods to the warehouse of the commodity is not included in the price of goods).Direct costs that relate to the balances on the stock, determined by the average percentage for the month based on the balance of the beginning.
- indirect (all others).
Thus, the costs that are involved in the formation of the value of goods and are reflected in the primary document as a separate line for the tax allocated to the remains of marketable products in stock.Do not allocated separately transportation costs to distribute is not necessary.
Transportation costs, which are recorded on MF.44, include the cost of goods sold by the direct method.If this allocation is not possible, these costs are distributed between the different names of the goods in their volume or weight, production cost.
Transportation costs for the delivery of commercial products to the warehouse, along with the amount paid to the supplier under the contract, are the actual costs for the purchase of goods and increase the cost of all unsold products.
When purchasing inventory items the company carries various related expenses such as the cost of insurance and transport cargo to the port fees, customs fees, brokerage commission.These costs are called transportation and procurement.Their records are maintained in an account intended for accounting of goods (281, 286, 282).Actual cost of materials includes:
- material costs;
- transport and procurement expenses (EMM).
To facilitate the distribution of these costs can be taken as such methods:
1. If the EMM not more than 10% of their full amount charged to the account of production and the cost of materials sold.
2. MAT are distributed in the current month as to the ratio (in% to the cost of materials), formed at the beginning of the month.
3. MAT attributed according to the norm enshrined in the cost estimate, to the value of the materials used.
4. MAT monthly write off the cost of the released (used) materials (if their share of up to 5%).
