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Allocation method for expenses on account 26. Recommendations for keeping records. Write-off as part of the cost of production

Indirect costs in 1C 8.3 include those costs that cannot be attributed to a specific manufactured product. These include payment for water, electricity, accountant’s wages, etc.

The organization produces goods, spending materials on their production. But we cannot know exactly how much indirect costs were spent on a specific unit of production. This instruction will walk you through step by step how to set them up and distribute them in the 1C: Accounting for Beginners program.

The distribution of indirect costs, as well as most of the functionality of the 1C 8.3 program, will not work correctly without the correct initial setup.

At the very bottom of the window that opens, click on the “ ” hyperlink.

Methods for allocating direct costs

After this, a window will appear with several settings sections. Select “Income tax” and in the section that opens, open the “List of direct expenses” link. This setting is necessary because all costs except those listed as direct will be taken into account as indirect in the future.

In our case, the list of direct costs was empty and the program offered to fill it out automatically.

Methods for allocating indirect costs

Now go back to the 1C 8.3 accounting policy window and open the “Methods for distributing indirect costs” link.

You will see a list of rules for posting general and production expenses. Create a new entry and fill it out.

Now go to the “Production” menu and select the item of the same name.

In the window that opens, set the “Production” flag.

Accounting for indirect costs

In the 1C: Accounting program, there are many documents for reflecting indirect costs. These include receipts of goods and services, technical requirements, write-offs, some routine operations, etc.

In our example, in the receipt document for warehouse rental services, you can see details.

Here you can specify not only the accounting account itself. If for some reason you do not have this functionality, check that the settings described above are correct.

After implementation, the document formed the following movements.

Distribution of indirect costs in reporting

You can see in detail how indirect costs were distributed in the corresponding calculation certificate. Similar data can also be obtained when generating a balance sheet for the required account. The closure of indirect expenses will also be reflected there.

Accounts for indirect expenses are closed when routine month-end closing operations are performed.

I used red lines to combine the general subcontos (“Division” and “Cost Item”) for accounts 26 and 20.01 for clarity. Account 26 does not have a subcontract “Nomenclature group”, therefore the entire amount under the cost item “Payment” in the “Main division” division was distributed to account 20.01 between two item groups “Tables” and “Chairs/armchairs”. The following distribution proportion was formed: “Tables” / “Chairs chairs” = 21,759.04 / 21,240.96 = 1.02439... This proportion is determined based on our setting, in which we have established that the distribution base is “Wages”. Let's create SALT for account 20.01, for the cost item “Payment of labor” and see what amount was for the nomenclature group “Tables” and for the group “Chairs and chairs”: From the report it is clear that “Payment” for the nomenclature “Tables” is 42,000, and according to the nomenclature “Chairs and chairs” 41,000.

Accounting 26 for dummies: examples and postings

Accounting policy BP 3.0: direct and indirect expenses Now let's talk about what settings there are in the Accounting Policy BP 3.0 related to accounting for direct and indirect expenses in the program. Of course, it is more logical to first set up the Accounting Policy, and only then reflect costs.
But in this article, I decided to first show by example how to keep track of direct and indirect expenses, so that you have the opportunity to more freely navigate these concepts by the time you consider the “Accounting Policy” settings. Let's start with the "Costs" tab. Firstly, the “Product Release” checkbox must be checked on this tab since we are talking about production.

Secondly, you need to pay attention to the window that opens when you click the “Indirect costs” button. In this window, you should select the method of closing Indirect expenses (in our example, these are expenses on account 26).

Account 26 in accounting (nuances)

What is important for the program is not the fact of collecting revenue for a specific item group, but how the revenue was collected (by what document).

  • When the “At planned prices” flag is set, when closing the month, the revenue collected on account 90.01 by the document “Act on the provision of production services” will serve as the basis for the distribution of costs.
  • When the “By revenue” flag is set, when closing the month, the revenue collected in account 90.01 by the document “Sales of goods and services” will serve as the basis for the distribution of costs.
  • When the “At planned prices and output volume” flag is set, when closing the month, the revenue collected in account 90.01 by any of the documents will serve as the basis for cost distribution.

If an organization produces products, then costs are allocated to the products produced.

Account 26: general business expenses. example, wiring

  • Material costs
  • Direct costs
  • Salary and so on

When closing the month, the following postings are generated, for example: Dt Kt Posting description 20 26 General business costs for main production are written off 23 26 General business costs for auxiliary production are written off General business expenses are distributed to the cost of production (production accounts) according to the specified distribution and analytical accounting base: Consequently, write-off general expenses are made:

  • In full - if one product is produced (no analytics);
  • Distributed across all types of products in proportion to the selected base - if several types of products are produced and calculated in the context of analytics.

Example Horns and Hooves LLC produces hats and shoes, which are produced at a planned cost.

Calculation of actual cost in bp. how it should work.

What tabs of the “Accounting Policy” affect the closing of the month in accounting?

  • General information
  • Production

The flag “Production of products, performance of work, provision of services” in the accounting parameters settings is a common setting for all organizations for which accounting is maintained in the program. In the accounting policy on the “General Information” tab for each organization, it is necessary to duplicate this setting in order to show the program that this information is applicable for a specific organization (Fig. 2).

Fig.2 After setting this flag, the “Production”, “Product Output”, “WIP” tabs automatically appear. On the “Production” tab, the parameters for the distribution of accounts 20, 23, 25, 26 are set (Fig. 3).


Fig. 3 Cost distribution of account 20 is made according to sales revenue.

Calculation of actual cost in bp. how is this supposed to work

Attention

In the 1C chart of accounts, indirect expense accounts 25 and 26 do not have the “Nomenclature group” subaccount. Therefore, they cannot be included directly in the cost of a specific type of product - “Nomenclature group”.


Such costs include, for example, the cost of paying wages and paying insurance premiums for management personnel. As I already said, indirect expenses are collected on accounts 25 “General production expenses” and 26 “General expenses”.


They cannot be written off immediately as cost, I also wrote about this. In accounting, there are two options for closing such accounts.
The first is the write-off of amounts to the main production to account 20.

1c accounting - accounting of business transactions in detail!

Cost of 1 piece. semi-finished product will be (21,305.93+21,158.1)/2=21,232.015 rubles. Thus, the entries generated during the sale of products must be adjusted as follows: Dt 90.02 Kt 43 Finished products 7,897.26-6,500=1,397.26 Dt 90.02 Kt 43 Semi-finished products 21,232.015-14,000=7,232.015 Please note that in our example, for each division in the context of product groups, the production of only 1 unit of product was reflected, therefore the entire amount of collected costs was distributed to this unit.

How is distribution made between released products if different product items are released within one division for the same product group? PP "1C: Enterprise Accounting 8" distribution of costs between manufactured products is carried out in proportion to the volume of output, i.e.

Let us agree that indirect costs in our case are the costs of salaries and insurance premiums for the accountant and manager. The work of these employees cannot be unambiguously attributed to the production of certain products, therefore we will reflect such costs on account 26 “General business expenses”, which does not have a sub-account “Nomenclature groups”.

It is worth noting that no additional settings are required to reflect salary contributions on account 26. This is due to the fact that the program is by default configured to account for labor costs on account 26.

Even the accounting method is set to “Reflect accruals by default”. This can be seen in “Salary Accounting Settings” (section of the main menu “Salaries and Personnel”).

Thus, the costs of remuneration and payment of insurance premiums for two employees will be reflected in account 26.
According to the indicated direction, the regulatory operation “Closing accounts 20, 23, 25, 26” will work. The distribution of costs of account 26 can be done in two ways:

  • using the “direct costing” method: at the end of the month, entry Dt 90.08 Kt 26 will be generated and the collected costs will be included in management expenses
  • not using the direct costing method: at the end of the month, general business expenses will be included in the cost of products produced or services provided, and the posting Dt 20 Kt 26 will be generated

When choosing the “direct costing” method, no additional settings for the distribution of costs 26 accounts are required.
When choosing the second option, the flag in the “direct costing” field is not set, and using the “Set methods for distributing general production and general business expenses” button, the base for distributing costs account 26 is set.

Distribution coefficient 26 count

Info

It turns out that the cost per unit of products of different types within the combination “Division + Product group” is the same. Closing expense accounts Closing expenses of account 44 is carried out by the regulatory operation “Closing account 44 “Distribution costs” (Fig. 15).


Fig. 15 Let's consider the results obtained by the regulatory operation “Closing accounts 20, 23, 25, 26” (Fig. 16). Fig. 16 If you analyze the entire distribution of costs, it will become obvious that the distribution of the same cost accounts is made several times, for example, when distributing general business expenses, the posting Dt 90.08 Kt 26 is first generated for the amount of costs collected during the month. Next, part of the costs of auxiliary production comes to account 26, after which Dt 90.08 Kt 26 is re-distributed to the amount of costs received from account 23.
Which option the accountant chooses must be indicated in the accounting policy. Example A construction company has a fleet of vehicles on its balance sheet, the vehicles of which are used to deliver building materials to the company’s facilities and to provide services to third parties.

The company's accountant provided in its accounting policy that the expenses accumulated on account 26 are distributed in proportion to the amount of direct costs for maintaining the main and auxiliary production. The company's costs associated with providing construction and installation services to clients amounted to RUB 1,800,000.

The construction company's expenses for the vehicle fleet amounted to 200,000 rubles. 2,000,000 rub. (1,800,000 + 200,000) is the total amount of expenses. The amount of general business expenses is equivalent to 500,000 rubles.

The calculation of the distribution coefficient will look like this: 500,000 / 2,000,000 = 0.25.

Transactions of receipt of target funds should be correctly reflected.

The program provides two methods for receiving targeted funds:

    Cash method.

    Accrual method.

If you need to reflect the receipt of the CA directly to account 86, then the Cash method is used. If the reflection is carried out through accrual to the account of settlements with the counterparty, then in this case it is necessary to use the Accrual Method.

IMPORTANT: when receiving targeted funds, it is necessary to indicate “Purpose of targeted funds” and “Source of receipt”.

    Cash method.


    When using the “Cash method” in the receipt documents “Cash receipt” or “Receipt to the current account” with the transaction type “Target receipt”, the “Cash method” checkbox is checked. In this case, target funds are credited directly to account 86.

    If, when reflecting the receipt of the CA to account 86, you use not the Cash method, but the accrual method, then in the document it will not be possible to indicate “Purpose of target funds,” which will subsequently lead to errors in accounting.

    Accrual method.

    When using the “Accrual method” in the receipt documents “Cash receipt” or “Receipt to the current account”, the “Cash method” checkbox is not checked.


    First, the receipt of the CA is registered in the account for settlements with counterparties, for example, 78.86.

    Then, to reflect the receipt of amounts to the target financing account 86, it is necessary to create a document “Accrual of sources of target financing”.

    The document can be created using the “Create based on” button.


    The document must indicate the source and purpose of the targeted funds. Postings Dt 76.86 Kt 86 are generated:

Closing non-business expense accounts

In the program, a non-profit organization can keep records either only of non-commercial activities (NCA) or, along with non-profit, conduct business activities (PD). To conduct business activities, it is necessary to select the “Enterprise activities are in progress” checkbox in the NPO’s accounting policy:



This setting opens up additional opportunities for cost accounting: the ability to distribute costs at the end of the month between PD and AC.

Operation “Distribution of costs between PD and NKD”

This operation is necessary in the case when it is not known in advance in which account it is necessary to reflect indirect expenses, i.e. These are business or non-profit expenses.

Account 26.03 is intended to reflect such expenses, which is distributed at the end of the month. The costs reflected in this account are distributed among accounts 26.01 “General business commercial” and 26.02 “General business non-commercial”.


This is done using the operation “Distribution of costs between PD and NKD”.

How the distribution is done:

The distribution of costs between PD and NKD is made in proportion to the share of the corresponding income in the total volume of all income of the taxpayer. As a source for determining the distribution base, data is taken from accounts 90.01 and 91.01 for entrepreneurial activities and Kt 86 for non-commercial activities.

This distribution method is hardcoded in the program and cannot be configured.


On the “Organization’s Income” tab, income from PD and NKD is calculated.

According to PD, data is collected on accounts 90.01 and 91.01.

According to the Tax Code, data is collected on the credit of account 86.

On the “Distribution” tab, costs are distributed between PD and NKD:


    If distribution is not carried out in the database, then you need to check whether there are turnovers on the Credit of accounts 90.01, 91.01 and 86. This can be done using the report “Turnover balance sheet” or “Turnover balance sheet by account”. If income has not been reflected in the specified accounts in the current month, it is recommended to distribute costs manually in the “Cost Allocation” document.

    If the distribution is made, but not in proportion to the share of the corresponding income, but “somehow differently,” then you need to check which cost item is indicated when registering the expense on account 26.03. There should be an article “For different types of activities”:


    In this case, distribution will occur.

    If the item “Financed from targeted funds” is indicated, then the entire amount from the account 26.03 will be attributed to the account 26.02 and there will be no distribution between PD and NKD. Accordingly, if the article “For activities with the main taxation system” is indicated, then as of January 26.

    When registering transactions to record expenses on account 26.03, you do not have to fill in the value of the sub-account “Assignment of target funds” and the source of financing:


    In this case, the distribution order is as follows:

    • first, costs from account 26.03 are distributed to accounts 26.01 and 26.02;

      then the costs from the account 26.02 will be distributed according to the purpose of the targeted funds and sources of financing. The methods are specified in the accounting policies.

    By purpose of targeted funds:


    By funding sources:


    If, when registering transactions for recording expenses on account 26.03, the purpose of target funds and the source of financing were indicated, then the operations “Distribution of costs by purpose of target funds” and “Distribution of costs by sources of financing” will not be performed and account 26.02 will immediately be closed at 86 in the transaction “Closing accounts 20, 23, 25, 26.”

    If the “Business activities are in progress” checkbox is not checked, then the operation of distributing costs between PD and NKD is not performed, i.e. account 26.03 will not be closed. If there is no business activity, March 26 should not be indicated in the documents.

Operation “Distribution of costs according to the purpose of targeted funds”

The operation distributes general business costs according to the accrual documentation between projects (assignments of target funds).

If, when performing business transactions, it is not known in advance for what purpose this operation needs to be formalized, you can leave this field blank in the document. When closing the month, all data on account Dt 26.02 with an empty sub-account “Assignment of target funds” will be distributed in accordance with the settings specified in the accounting policy:


Possible options:

    distribution of general business expenses equally between projects for which CA was received;

    distribution of general expenses is proportional to the amount of direct expenses (First, the share of direct expenses of each project in their total amount is determined, and then the amount of general expenses is multiplied by the obtained values);

    write-off of general business expenses in proportion to the share of funds received for each program;

    not distributed.


    Are there any balances on Dt account 26.02 with an empty sub-account “Assignment of targeted funds”. To do this, you can use the “Account balance sheet” report.

    Depending on the method, whether there is a distribution base:

    • Methods “Proportional to the share of funds received for each of the programs” or “Equally between the projects for which the Central Fund was received.” In this case, the receipt of target funds in the current month on credit 86 of the account should be reflected in the context of the purpose of target funds. Those. We check the turnover on Kt account 86 with the completed sub-account “Assignment of target funds”.

      According to Kt 86 account there were receipts:


      Costs for Dt 26.02 with an unfilled sub-account “Assignment of targeted funds” amounted to 80,000 rubles.

      The distribution in proportion to specific gravity will occur as follows:

      Project 1: 50,000 * 80,000 / 110,000 = 36,363.64 rub.

      Project 2: 20,000 * 80,000 / 110,000 = 14,545.45 rub.

      Project 3: 40,000 * 80,000 / 110,000 = 29,090, 91 rub.

      The distribution will be equal for each project: 110,000 / 3 = 36,666.67 rubles.

      With the “Proportional to the amount of direct expenses” method, the documents reflecting direct expenses for the current month must indicate account 20.03 and indicate the purpose of targeted funds. Those. We check whether there is turnover on the Dt of account 20.03 with the completed sub-account “Assignment of target funds”. When distributing, the share of direct expenses of each project in their total amount is first determined, and then the amount of general business expenses is multiplied by the obtained values ​​(similar to the example above).

    If the transactions on the basis of which the distribution is made have not been registered in the current month, it is recommended to use another distribution method or distribute costs manually in the “Cost Allocation” document.

If, when registering transactions for the expenditure of targeted funds, it is not known in advance from which sources the funds are used or it is necessary to register expenditures from several sources at once, then the operation “Distribution of costs by sources of financing” is intended for this purpose. In this case, when registering expense transactions, the source of financing is not filled in. At the end of the month, distribution by sources will occur in accordance with the method specified in the accounting policy of the non-profit organization.

To perform this operation, there must be balances at the end of the period on accounts 20.03 and 26.02 with an empty value for the source of financing. The accounting policy must indicate the distribution method:



For each project (appointment) it is indicated which sources can be used and in what proportion.

If you do not specify a project in this setting, then the distribution will be the same for all projects.


In this setup, you do not need to specify only one funding source. If a specific source is known, then it does not need to be distributed, but can be immediately indicated when registering expenses.


If errors occur during the operation, you need to check the following:

    Are there any balances for accounts 03/20 or 02/26 with an empty source?

    Is the distribution method completed in the accounting policies of the non-profit organization?

    If there are account balances, you need to check that the intended purpose of funds is indicated correctly. The assignment in the source distribution setup must correspond to the assignments specified as a subaccount for accounts 20.03 or 26.02.

Example: Distribution setting is set:


The purpose of the CA is “For the implementation of the project.”

Sources of funding – Targeted contributions – 50%, Voluntary contributions and donations – 50%.

Balances at the end of the month:

– Dt 20.03 – 10,000 rub.

Source "Empty"

– Dt 20.03 – 7,000 rub.

Purpose of the CA “Content of the management apparatus”

Source "Empty"

After performing the distribution operation the amounts will be:

– Dt 20.03 – 5,000 rub.

Purpose of the CA “For project implementation”

Source "Targeted Contributions"

– Dt 20.03 – 5,000 rub.

Purpose of the CA “For project implementation”

Source “Voluntary contributions and donations”

That is, the distribution of the amount was 50% for each source.

The balances on Dt 20.03 – 7,000 rubles with the assignment of the CA “Maintenance of the management apparatus” – will not be distributed, because The distribution setting for the “Content of the management apparatus” assignment is not specified.

In this case you can:

    Add a distribution method for the missing CA assignment.

    Distribute costs manually in the Cost Allocation document.

End of month closing

Let's look at the general procedure for closing the month.

When closing the month of non-commercial activities, the sequentially three operations:

    distribution of costs between PD and NKD;

    distribution of costs according to the purpose of targeted funds;

    distribution of costs by funding sources.

After completing all distribution operations, to correctly close the month, you need to check:

    There should be no balance on the account on March 26.

    For accounts 26.02 and 20.03, the balances should be in the context of purposes and sources of financing.

    You can check it in the “Account balance sheet” report.

The next step is closing cost accounts in the operation “Closing accounts 20, 23, 25, 26”. Cost accounts for business activities are closed in accordance with the standard mechanism of Enterprise Accounting. There are no additional conditions for non-business closing costs. All balances on Dt accounts 20.03 and 26.02 should be closed automatically to account 86.

All these actions are performed automatically when closing the month:

Enterprises engaged in production activities incur basic direct production costs, and they may also incur general production or general business expenses. If everything is relatively simple with direct costs, they are attributed directly to manufactured products, works, services (WW), then general production/general business expenses must be distributed between types of WW. We will tell you how to reflect this in 1C: Accounting 8.3 in our article.

Formation of ODA

General production expenses are formed on accounting account 25 of the same name. Costs are formed or accrued in the debit of account 25. In addition to the synthetic section, the account provides analytical sections:

  • Divisions;
  • Expenditures.

Accumulated overhead costs can be analyzed using a typical standard accounting report, for example, “Account balance sheet”:

On a monthly basis, general production expenses are posted to account 20 “Main production”. Account 25 should have a zero balance at the end of the month.

Account 20 also has analytical sections:

  • Divisions;
  • Nomenclature groups;
  • Expenditures.

We also analyze the accumulated expenses of the main production through the account balance sheet:


The distribution of 25 accounts to 20 accounts occurs between product groups, where the types of produced PRU are concentrated.

Methods for allocating overhead costs

Posting expenses requires setting a posting base or selecting a posting method. The methods are set in the organization’s accounting policies:


Posting methods are entries in the information register that are established for each organization:


The register entry shown in the screenshot is interpreted as follows: starting from June 1, 2018, in the organization “Sweet Tooth Holiday” LLC, expenses on account 25 in the context of any cost item and the “Main Division” division are posted in proportion to wages. You can choose one of the proposed standard values ​​as a base:


Depending on the type of database in the register, other necessary fields become available for filling. For example, for individual direct articles it is necessary to indicate their list using selection:


As a rule, the accounting policy of an enterprise establishes one base for general production costs for all items and for all divisions. To reduce the number of records, methods can be installed for all articles and divisions at once. To set the method for all items at the same time, it is enough not to fill in the value of the cost item in the information register. The same principle applies to cost accounts and organizational divisions.

Please note that the system works with distribution methods in order of priority. The highest priority is given to the record that contains more detailed information.

The next important parameter for posting overhead costs is setting up a list of direct expenses for tax accounting of expenses for income tax. Their list is configured in the taxes and reports section for a specific organization:


This list determines the types of cost items that will not be classified as expenses of the current period for profit tax purposes, but will be included in the cost of the PRU and can be left in work in progress if the enterprise has a long production process:


In our example, direct costs include material costs, depreciation and wages for all departments and cost accounts.

After completing or checking the correctness of the distribution methods, we proceed to the immediate closure of account 25.

Closing is performed through the assistant, which is accessible through “Operations - Period Closing”, taking into account a certain sequence of actions:


In the example under consideration, all previous operations have been completed. We can forcefully perform the operation “Closing accounts 20, 23, 25”.


To analyze transactions and post indirect costs, we use the calculation certificate and the “Account Analysis” report:



We see that on account 25 there was one cost division - the main one, and cost items:

  • Contributions to the Social Insurance Fund from NS and PP;
  • Salary;
  • Other costs;
  • Insurance premiums.

On account 20, PRUs were issued according to two nomenclature groups:

  • Products;
  • Processing of customer-supplied raw materials.

The base shows the amount of remuneration for calculating the share of cost distribution.

When posting between item groups in the closing algorithm, the following formula is used for each expense item and also each department:

Amount of distribution by item groups = Amount of OPR * (Amount of base for each item group/Amount of base for all item groups).

Let’s check the calculation for the main division and the cost item “Payroll”, which is 60,000 rubles.

For products, the base is 95,000 rubles, for processing – 70,000 rubles.

  • Amount of distribution by product: 60,000 * (95,000/165,000) = 34,545.45 rubles.
  • Distribution amount for processing: 60,000 * (70/165,000) = 25,454.55 rubles.

The calculated amounts are the same as the amounts in the Account Analysis report. For other articles, this calculation is also correct.

Let's analyze the state of distribution in tax accounting using the example of “Other costs”. Let us remind you that this item is not direct, which means that it is considered an expense of the present time and in tax accounting should be written off to account 90, and not to account 20 as in accounting.

Using the “Account Analysis” report, we verify that the calculation is correct:


On account 20 the amount is 75,000 rubles. classified as temporary differences, to account 90 as temporary differences with a minus and as tax accounting with a plus. Thus, the tax accounting principle BU = NU + PR + VR is observed. ODA costs were distributed among product groups in full accordance with the allocation base.

The distribution of general production and general economic expenses is implemented in 1C: Accounting 8.3 using similar methods. All of the above features also apply to general household expenses.