Accounting financial accounting. Concept and recognition of expenses (most important)

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Accounting financial accounting. Concept and recognition of expenses (most important)

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63. CONCEPT AND RECOGNITION OF EXPENSES

organization expenses The Accounting Regulations recognize a decrease in economic benefits due to the disposal of assets and the emergence of liabilities, leading to a decrease in the organization’s capital. In the Tax Code of the Russian Federation, expenses include expenses, and in some cases losses, if they are incurred to carry out activities aimed at generating further income.

Expenses for ordinary activities are expenses for the manufacture and sale of products, performance of work, provision of services, acquisition of raw materials, materials, other inventories, sale of goods and other property.

Expenses for ordinary activities are accepted for accounting in an amount equal to the amount of payment in cash and other forms or the amount of accounts payable. If the payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of payment and accounts payable.

Expenses other than expenses for ordinary activities are considered in accounting other expenses. Other expenses include, in particular, expenses associated with the provision for a fee for temporary possession and (or) use of the organization’s assets, including intellectual property, with participation in the authorized capital of other organizations, if these operations are not the subject of the organization’s activities; expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products; interest paid by an organization for providing it with funds (credits, borrowings) for use; expenses related to payment for services provided by credit institutions; contributions to valuation reserves.

К costs associated with production and sales, include expenses for the manufacture, storage, delivery of products, performance of work, provision of services, acquisition, sale of goods; for the maintenance and operation, repair and maintenance of fixed assets and other property; for the development of natural resources; scientific research and development; compulsory and voluntary insurance, etc.

Non-operating expenses in taxation are not directly related to the production and sale of products, works, and services.

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