How to reflect the costs of auxiliary production in accounting. Accounting for costs of auxiliary production Accounting 23rd account

Account 23 “Auxiliary production” is intended to summarize information about the costs of production that are auxiliary (auxiliary) for the main production of the organization. In particular, this account is used to account for production costs that provide:

service with various types of energy (electricity, steam, gas, air, etc.);

transport services;

repair of fixed assets;

production of tools, dies, spare parts; building parts, structures or enrichment of building materials (mainly in construction organizations);

construction of (temporary) non-title structures;

extraction of stone, gravel, sand and other non-metallic materials;

logging, sawmilling;

salting, drying and canning of agricultural products, etc.

The debit of account 23 “Auxiliary production” reflects direct costs associated directly with the production of products, performance of work and provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from defects. Direct costs associated directly with the production of products, performance of work and provision of services are written off to account 23 “Auxiliary production” from the credit of inventory accounts, settlements with employees for wages, etc. Indirect costs associated with the management and maintenance of auxiliary production, are written off to account 23 "Auxiliary production" from accounts 25"Production overhead" and "General business expenses". If appropriate, costs for servicing production can be taken into account directly on account 23 “Auxiliary production” (without prior accumulation on count 25"General production expenses"). Losses from defects are written off to account 23 “Auxiliary production” from the loan bills 28"Defects in production."

The credit of account 23 “Auxiliary production” reflects the amounts of the actual cost of products completed by production, work performed and services rendered. These amounts are written off from account 23 “Auxiliary production” to the debit of the accounts:

“Service industries and farms” - when releasing products (works, services) to service industries or farms;

“Output of products (works, services)” - when using this account to account for production costs, etc.

The balance of account 23 “Auxiliary production” at the end of the month shows the cost of work in progress.

Analytical accounting for account 23 “Auxiliary production” is carried out by type of production.

Account 23 "Auxiliary proceedings"
corresponds with accounts

Application of the chart of accounts: account 23

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For more information on how to take into account income and expenses when selling services (work), see How to record the implementation of works (services) in accounting .

This procedure follows from the Instructions for the chart of accounts.

In all cases, calculate the cost of services (work) based on the actual costs of their provision (performance), which are collected in the debit of account 23 (Instructions for the chart of accounts). At the same time, use the cost accounting and costing method , which is enshrined in the accounting policy for accounting purposes.

If auxiliary production simultaneously provided services (performed work) to several divisions of the organization (for example, the boiler room of the organization heats production workshops and premises occupied by management structures (accounting, director, etc.)), their cost must be distributed. This is necessary to know what cost of auxiliary production services will increase the costs of the corresponding division of the organization. That is, what amount will be debited to accounts 20, 25, 26, 29. Develop the procedure for distributing the costs of auxiliary production yourself. For example, expenses can be distributed:

• in proportion to the area of ​​premises occupied by the relevant divisions of the organization served by auxiliary production;

• in proportion to the salary of employees working in the relevant divisions of the organization, served by auxiliary production, etc.

Selected optionsecure (Clause 7 PBU 1/2008).

Auxiliary production can produce spare parts, production and household equipment, etc. In this case, take this property into account as part of the materials (clause 2 of PBU 5/01). Determine their cost based on the actual costs associated with their production (manufacturing), which are collected in the debit of account 23 (clause 64 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, clause 7 PBU 5/01, Instructions for the chart of accounts). Manufactured spare parts, equipment and other materials should be taken into account:

• account 10 “Materials” – if the organization reflects the receipt of materials at actual cost;

• Account 15 “Procurement and acquisition of materials” – if the organization takes into account the receipt of materials at accounting prices.

Moreover, the possibility of using account 10 (15) in this casesecure in accounting policies for accounting purposes . This must be done, since the Instructions for the chart of accounts provide for another option for accounting for property manufactured in-house: on account 43 “Finished products”. Make entries on account 10 (15, 43) on the basis of the invoice request in form No. M-11, which you prepare when transferring materials to the warehouse (clause 57 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Reflect the receipt of materials (spare parts, inventory, etc.) manufactured by auxiliary production by posting:

Debit 10 (15, 43...) Credit 23
– materials (spare parts, inventory, etc.) manufactured by auxiliary production facilities have arrived at the warehouse.

For more information on how to account for the receipt of materials using accounts 10 or 15, seeHow to record receipt of materials in accounting .

The balance at the end of the month for account 23 will show cost of work in progress (Instructions for the chart of accounts). This situation may arise when work or services are not completed at the end of the month (for example, repairs of production equipment are not completed) (clause 64 of the Regulations on Accounting and Reporting).

BASIC

The procedure for taking into account the costs of auxiliary production when calculating income tax depends on who is the consumer of the services of this service.

If auxiliary production ensures the operation of the main production, service industries and farms and (or) management divisions, then the costs associated with its activities should be taken into account when calculating income tax in the general manner.

If the organization uses the accrual method, indirect costs , related to the activities of auxiliary production, write off the full amount in the period to which they relate (according to the rules of Article 272 of the Tax Code of the Russian Federation).

simplified tax system

If an organization pays a single tax on income, the expenses of auxiliary production do not reduce the tax base. Such organizations do not take into account any expenses (clause 1 of Article 346.18 of the Tax Code of the Russian Federation). Moreover, if the organization’s auxiliary production facilities provide services (perform work) to other organizations and citizens, when calculating the single tax there will be only income from their sale is taken into account (clause 1 of article 346.15, article 249 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, the costs of auxiliary production consider in order , provided for in Article 346.17 of the Tax Code of the Russian Federation. In this case, expenses must be included in the list of expenses that can be taken into account when calculating the single tax (clause 1 of Article 346.16 of the Tax Code of the Russian Federation). For example, if an auxiliary division of an organization repairs a fixed asset, then include the cost of spare parts in the tax base as they are replaced and paid to the supplier (subclause 3, clause 1, article 346.16, clause 2, article 346.17, clause 2, article 346.16, p. 1 Article 252 of the Tax Code of the Russian Federation), and employees’ salaries - as employees are paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Apply this procedure if auxiliary productions provide services (perform work) to other organizations and citizens (Article 346.17 of the Tax Code of the Russian Federation).

Use a special procedure for accounting for costs when calculating the single tax if auxiliary production is carried outrepair, reconstruction, modernization, completion (retrofitting) And liquidation fixed assets.

If in the municipality in which the organization is registered, some types of services are transferred to the payment of UTII, determine whether the sale of services provided by auxiliary production to other organizations and citizens falls under this special tax regime (subclauses 6 and 7 of clause 2 of article 346.26 Tax Code of the Russian Federation).

If the provision of services by auxiliary production to other organizations and citizens falls under UTII, do not tax income from such activities with a single tax under simplification (clause 4 of Article 346.12 of the Tax Code of the Russian Federation). As an object of taxation when calculating UTII take into account imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Besides, organize separate accounting of property, liabilities and business transactions in relation to the activities of an organization subject to UTII and the activities of an organization on a simplified basis (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

Situation: Is it possible for a simplified organization to use UTII when providing services by auxiliary production to other organizations and citizens?

UTII can be paid when services are provided by auxiliary production to other organizations and citizens, depending on the type of these services. Yes, it falls under UTII repair, maintenance and washing activities of vehicles . This is stated in paragraph 9 of Article 346.27 of the Tax Code of the Russian Federation.

In addition, it matters whether the provision of services by auxiliary production to other organizations and citizens constitutes a business activity. As is known, entrepreneurial activity is an independent activity aimed at systematically generating profit, which the organization engages in at its own risk (Clause 1, Article 2 of the Civil Code of the Russian Federation). This means that if an organization systematically receives income from auxiliary production services provided to other organizations and citizens, then it is engaged in entrepreneurial activity. If the organization received a one-time income from this operation, then it has nothing to do with entrepreneurial activity. This means that you don’t need to pay UTII on it.

These conclusions are confirmed by letters of the Ministry of Finance of Russia dated May 10, 2007 No. 03-11-04/3/153, dated March 15, 2006 No. 03-11-04/3/135, dated February 15, 2005 No. 03-06 -05-04/31 and dated March 11, 2005 No. 03-06-05-04/55.

UTII

The object of UTII taxation is imputed income for a specific type of activity of the organization (clauses 1 and 2 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the costs of auxiliary production do not affect the determination of the tax base for UTII.

An organization can transfer the activities of auxiliary productions to pay UTII if the following conditions are met:

• at the place of provision of services (performance of work) of auxiliary production possibility of paying UTII is provided ;

• the organization complies criteria for applying UTII ;

• organization registered as a UTII payer .

If the provision of services by auxiliary production is transferred to imputation and the organization simultaneously applies UTII for another type of activity, two taxes must be calculated - UTII for the main activity of the organization and UTII for the provision of such services. This is due to the fact that UTII for each type of activity is determined separately (clause 2 of Article 346.29 of the Tax Code of the Russian Federation).

If the provision of services by auxiliary production does not fall under UTII, calculate taxes on the specified operation according to or taxation system.

OSNO and UTII

If an organization applies a general tax system and pays UTII, for the costs of auxiliary production, services (work) of which were used in activities on UTII and activities on the general taxation system, it is necessary to organize separate accounting for income tax And VAT(clause 9 of article 274, clause 7 of article 346.26 and clauses 4, 4.1 of article 170 of the Tax Code of the Russian Federation).

The costs of auxiliary production, which relate to activities on the general taxation system, will be . Do not take into account the costs of auxiliary production spent in activities on UTII when taxing (clause 1 of Article 346.29 of the Tax Code of the Russian Federation).

The procedure for accounting for input VAT on the costs of auxiliary production also depends on the activity in which the services (work) of such production are consumed. If services (works) are used in activities on the general taxation system, VAT can be deducted when compliance with the general conditions established by Article 171 of the Tax Code of the Russian Federation. If they were used in activities on UTII, then VAT must be taken into account in their cost (clause 4, 4.1 of Article 170 of the Tax Code of the Russian Federation).

On the application of VAT deductions for auxiliary production costs, the purposes of which are initially unknown, seeHow to deduct input VAT when separately accounting for taxable and non-taxable transactions .

As a rule, it is always possible to determine what type of activity the services (work) of auxiliary productions belong to. However, situations are possible when services (work) relate simultaneously to two types of activities. In this case, distribute the costs of auxiliary production in proportion to income (clause 9 of Article 274 of the Tax Code of the Russian Federation).

The main purpose of account 23 is to summarizing materials about production costs that act as auxiliary areas for the main production or key activity of the company.

Characteristics and description

The account can record production facilities that provide the main activity with electrical energy, steam, and gas resources. This may also include transport maintenance, repairs to fixed assets, production of tools, dies, spare parts, and construction of structures.

This account can be opened additional subaccounts:

• 23-1 – service through various types of energy;
• 23-2 – in-plant transport service;
• 23-3 – OS repair;
• 23-4 – production of tools, dies, spare parts, building materials and other structures;
• 23-5 – costs of operating small transport facilities;
• 23-6 – construction of temporary structures;
• 23-7 – extraction of non-metallic materials;
• 23-8 – sawmilling;
• 23-9 – activities for processing agricultural products.

Auxiliary production has a wide range of characteristics and includes a large number of areas.

Purpose of auxiliary production

If we consider a more detailed description of this process, we can note a clear relationship between the main and auxiliary processes. Through the auxiliary process, the operation of the main or servicing production is traditionally ensured by introducing into it the necessary set of tools, energy, services and work.

There is also the possibility of selling products and services of auxiliary activities externally. All auxiliary production within the framework of accounting is displayed on account 23. It can be attributed to set of following directions:

• energy management;
• instrumental activity;
• repair work;
• technical control.

As for the core activity process, traditionally it includes the following directions:

• raw material procurement department;
• blacksmith shops;
• mechanical workshops;
• assembly departments.

That is, it turns out that through one event another process of activity is supported.

Accounting for this account is carried out in debit and credit directions; we will consider each of the points in more detail.

By debit

The debit of this account reflects direct expenditure areas for the manufacture of products, performance of work and provision of certain services. This also includes indirect costs that are interconnected with the management and maintenance of auxiliary production, and losses from defects.

As for indirect expenses, they are written off to the count of 23 from the count of 25, 26. Losses associated with defects are subject to write-off on the count of 23 from 28.

By loan

Within this area, the amounts associated with the actual cost of certified production products are reflected. These amounts may be debited from the position in question in following lines:

• 20 – production process in case of product release according to the main process;
• 29 – service farms and production;
• 90 – “Sales” account;
• 40 – production of products, services, works.

At the end of the month, there may be a balance in the area under consideration; it characterizes the cost of the unfinished production process. Analytical accounting in this area is carried out according to the main types and types of production.

Typical account transactions

This account takes part in a large number of transactions, so many transactions can be made on its basis.

By debit:

1. Dt 23 Kt 02. The depreciation amount was calculated for fixed assets.
2. Dt 23 Kt 04 (05). In this case, we are talking about calculating depreciation on objects associated with intangible assets.
3. Dt 23 Kt 07. We are talking about the release of non-capital work on equipment for the production process, as well as the possible write-off of equipment.
4. Dt 23 Kt 10. In this case, the cost of materials that are used to carry out current repair activities is written off.
5. Dt 23 Kt 11. This entry reflects the write-off of the cost of animals.
6. Dt 23 Kt 16. This posting reflects the write-off of the variance at actual cost at the end of the monthly period.
7. Dt 23 Kt 19. This formula reflects the inclusion of value added tax on acquired assets.
8. Dt 23 Kt 21. In this sense, we are talking about the transfer of semi-finished products of our own production for subsequent use.
9. Dt 23 Kt 23. Posting means reflecting mutually provided services for auxiliary production.
10. Dt 23 Kt 28. Losses from defects in this case are included in the cost of production.
11. Dt 23 Kt 40. We are talking about writing off the target cost of production.
12. Dt 23 Kt 60. There is an acceptance of customer invoices, as well as acceptance for payment of invoices for work/goods/services. This also includes the cost indicator for repair work.
13. Dt 23 Kt 69. We can talk about calculating social tax and employee salaries.
14. Dt 23 Kt 70— calculating wages for employees involved in the dismantling and dismantling of fixed assets, as well as for those who carry out routine repairs.
15. Dt 23 Kt 71. This includes expenses incurred by accountable persons.
16. Dt 23 Kt 76. This entry indicates the debt to debtors.
17. Dt 23 Kt 80. This formula assumes the reflection of an operation in which the costs of auxiliary production and valuables are taken into account as expenses.

By loan of the account under consideration, several fundamental entries can be distinguished, reflecting certain business processes and operations:

1. Dt 45 Kt 23. We are talking about the transfer of products/goods/work/services to third parties.
2. Dt 73 Kt 23. This value reflects the inclusion of costs incurred for auxiliary production in the amount of material damage.
3. Dt 76 Kt 23. The posting reflects compensation for auxiliary productions, or rather the costs of them, through various debtors and creditors.
4. Dt 79 Kt 23. We are talking about writing off the cost of completed construction and installation activities, as well as performing some tasks using auxiliary production work and services.
5. Dt 80 Kt 23. This entry reflects the transaction for the transfer of work in progress in the partnership.
6. Dt 94 Kt 23. This transaction reflects the production shortage.
7. Dt 96 Kt 23. There is a write-off of costly areas for completed and ongoing repairs, as well as a write-off of expenses for auxiliary production.
8. Dt 99 Kt 23. The costs of auxiliary production in this case are included in losses.
9. Dt 91-2 Kt 23. This posting reflects several transactions simultaneously: write-off of expenses associated with the delivery of finished products, recognition of possible own costs in the structure of other expenses, reflection of own costs associated with the sale of an asset, write-off of income and expense sales transactions.
10. Dt 10 Kt 23 (20). In this situation, waste from main and auxiliary production is taken into account.
11. Dt 97 Kt 23 (10). In this entry, expenses incurred for the repair of fixed assets are recognized as deferred expenses.

Thus, account 23 is important in all accounting and helps to correct some information information. Competently filling out entries and entering the required amounts contributes to balanced accounting and reflection of all transactions.

Account 23 “Auxiliary production” is widely used in large industrial organizations to collect information about the funds spent on work that is auxiliary to the main activity of the company. Displaying information separately is used when separately assigning expenses for main and auxiliary activities.

Account 23 is a summary of information about all the costs incurred by an organization to service its activities. The main production costs are displayed here, providing:

1. Transport support;
2. Providing production facilities (electricity, water supply, etc.);
3. Production of spare parts for equipment, additional parts;
4. Carrying out repair work on fixed assets;
5. Preparation of agricultural products for sale.

Account 23 in accounting is active, that is, the debit shows the money spent both directly to support the process of ancillary activities (for example, the cost of purchased goods and materials) and for indirect needs (for example, the salary of the administrative department), and the credit shows the actual cost of production works

Attention! Final account balance 23 “Auxiliary production” at the end of the month displays the value of the unfinished production process.

Costs associated with auxiliary production are directly reflected in the debit of the account. 23 in the amounts of the corresponding indicators used in the enterprise to display depreciation charges, materials, employee wages, etc. Indirect costs incurred are reflected in the debit of the account. 23 in the calculated shares attributable to the auxiliary production process, from the credit account. 25 and 26, which accumulate all production and business expenses for the organization as a whole.

Analytical monitoring

Analytical analysis of auxiliary production is carried out in the following main categories:

1. Types of production activities, the provision of which is carried out (subconto “Divisions”);
2. Types of work performed, services, manufactured products (“Nomenclature groups”);
3. Types of costs (sub-account “Cost Items”).

To organize a clear monitoring system for the activities of auxiliary production, it is necessary to obtain timely information about the cost of products, work and services performed. Violation of the organization of the analytical monitoring process can lead to unreliable information in the financial statements submitted to regulatory authorities.

Attention! For a small volume of auxiliary production work, it is permissible to attribute costs directly to ensuring the organization’s core activities and management.

Normative base

Using the account 23 in accounting is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94, PBU 10/99 “Organization Expenses” and other legally approved documents.

Account 23 “Auxiliary production” belongs to the category of calculation accounts and has all the features of an active account. Its task is to detail accounting at production enterprises that are equipped with several production lines. In addition to the main production facilities, the presence of auxiliary ones is implied, which produce semi-finished products or provide transport support to the main cycle and solve the energy problem.

Characteristics of account 23

This account collects all types of expenses associated with the production cycle for:

• generation for the main production of electricity, steam, air;
• providing transport support;
• repair of fixed assets involved in the technological process;
• production of spare parts and tools for their use in main workshops;
• procurement of lumber, bulk construction materials;
• processing of agricultural products.

23 accounting account is debited for the amount of expenses of auxiliary production, which in relation to it can be:

1. Indirect.
2. Straight.

Direct costs are understood as those that have a direct connection with the products produced by this division or the services provided. Indirect ones are represented by management costs and losses from defects.

It is for indirectly influencing expense items that two methods of accumulation are provided. In the first case, account 23 is replenished with debit costs through “intermediaries,” that is, by writing off amounts from accounts 25 and 26. The option with defective losses involves writing off to debit 23 from credit 28. The second case - accumulation occurs immediately in auxiliary production.

Closing of account 23 “Auxiliary production” is realized by credit turnover. Loan write-offs are treated as amounts of the actual accumulated cost of completed products. When lending, the account generates correspondence with the following accounts:

• 20 – in cases of release of products in favor of the main production;
• 29 – in cases of transfer of products to service departments;
• 90 – in case of performing special work or services for third-party companies.

Account 23 “Auxiliary production”, with an existing balance at the end of the month, indicates the presence of work in progress at a cost equal to the value of the account balance. Analytics for accounting and management accounting should be carried out by type of production.

Account 23: examples of postings

Typical transactions involving 23 accounts are represented by correspondence:

• D10 - K23 for the amount of materials delivery services by suppliers;
• D15 – K23 in the amount of services of auxiliary shops in the process of procurement of materials;
• D21 – K23 for accounting for own semi-finished products;
• D28 – K23 when assigning rejected products to auxiliary production;
• D29 – K23 in terms of attributing the cost of work of auxiliary production related to the maintenance of production facilities;
• D41 – K23 for the purpose of capitalizing products manufactured in auxiliary production;
• 23 accounting account is debited with simultaneous crediting of 70 account when calculating wages to employees of auxiliary production lines;
• D23 - K69 - when calculating insurance premiums from the salaries of employees involved in the manufacture of products in auxiliary industries;
• D23 – K71 is intended to reflect payments of expenses through accountable persons;
• D23 - K91.01 - to reflect excess work in progress.

Costs associated with the production of products are included in the cost price in the reporting period to which they relate, without reference to the time of payment (prepayment or subsequent payment).