Norms of write-off of natural loss for food products. Natural loss of goods at the enterprise. The procedure for calculating natural loss

The article deals with the application of the norms of natural loss of food products in terms of writing off shortages identified by the results of the inventory.

Many health care institutions that have canteens for patients' meals purchase food products, which are lost during storage and transportation. The article discusses the procedure for applying the norms of natural loss for food products in identifying shortages during the annual inventory.

According to clause 2.1 of Methodical Instructions No. 49, the number of food inventories carried out in the reporting year, as well as the dates of their carrying out, are established by the head of the institution, except for cases when the inventory is mandatory. One of such cases is an inventory taking before the preparation of annual financial statements, except for property that was carried out not earlier than October 1 of the reporting year (clause 1.5 of these instructions).

In accordance with clause 5.1 of Methodological Instructions No. 49, in the event of actual shortages, the rates of natural loss established by the current legislation are applied.

What are the rates of natural loss?

By virtue of Methodological Recommendations No. 95, the natural loss of food products should be understood as a loss, that is, a decrease in the mass of goods while maintaining their quality within the requirements (norms) established by regulatory legal acts, which is a consequence of a natural change in the biological and (or) physical and chemical properties of goods ...

during storage (during storage) - by comparing the mass of the goods with the mass actually accepted for storage;
during transportation - by comparing the weight of the goods indicated by the sender (manufacturer) in the accompanying document with the weight of the goods actually accepted by the recipient.

The following types of losses do not belong to natural loss:

technological losses;
losses from marriage;
losses during storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation, damage to containers, imperfect means of protecting goods from losses and the condition of the applied technological equipment;
losses during repair and (or) prevention of technological equipment used for storage and transportation;
losses during intra-warehouse operations;
all types of emergency losses.

In addition, it should be borne in mind that the norms of natural loss do not apply to goods:

accepted at the point of destination by recalculation or by stencil mass;
accepted and handed over by means of recalculation or by stencil mass, stored and (or) transported in a sealed container (sealed with the use of sealants, seals, etc.);
stored in pressure vessels;
upon their transit delivery.

In accordance with the Decree of the Government of the Russian Federation of 12.11.2002 No. 814, the development and approval of norms for the natural loss of food products during their storage and transportation are carried out by the Ministry of Industry and Trade.

How are attrition rates applied?

The procedure for applying the norms of natural loss to food products is regulated by Order of the Ministry of Industry and Trade of the Russian Federation dated 01.03.2013 No. 252 "On Approval of the Norms of Natural Waste of Food Products in the Sphere of Trade and Public Catering" (hereinafter - the Norms of Natural Waste).

In accordance with Methodological Recommendations No. 95, in order to take into account the climatic factor affecting the natural loss of goods during their transportation and (or) storage within the established norms, the constituent entities of the Russian Federation are divided into three climatic groups:

the first (corresponds to a cold macroclimatic region);
the second (corresponds to a cold temperate macroclimatic region);
the third (corresponds to a warm temperate macroclimatic region).

The first climatic group includes, for example, the Komi Republic, the second - Moscow, Nizhny Novgorod Region, and the third - Krasnodar Territory.

Therefore, before applying these or those norms of natural loss, it is necessary to determine to which climatic group the subject of the Russian Federation belongs, on the territory of which the institution is located.

Further, we note that the norms of natural loss are established separately for meat and meat products, fish and fish products, dairy and fat products, confectionery and grocery products, processed fruits and fodder, fresh vegetables and fruits.

Applying the Norms of natural attrition, one should take into account the provisions of clause 5.1 of Methodical Instructions No. 49. This clause states that the norms of attrition can be applied only if actual shortages are revealed. At the same time, it should be borne in mind that the natural loss of food products within the established norms is determined after offsetting the shortages by surplus for re-grading. In the event that, after the re-grading set-off, carried out in the prescribed manner, nevertheless, there is a shortage of food products, the norms of natural loss should be applied only for the name of values for which the shortage is established. In the absence of norms of natural loss, loss is considered as a shortage in excess of the norms.

Note that the offsetting of surpluses and shortages as a result of re-grading can only be allowed as an exception for the same checked period, for the same checked person, in relation to inventory items of the same name and in identical quantities ( p. 5.3 of Methodical Instructions No. 49).

Let us give examples of determining the norms of natural loss.

Example 1

According to accounting data, beef of the first category was stored in the warehouse of the health care institution in half carcasses weighing 100 kg at 200 rubles. for 1 kg. At the time of the inventory, it had already been stored for seven days, and a shortage of 640 was discovered. The institution is located in the first climatic zone. Let's calculate the rate of natural loss and the amount of shortage.

In accordance with sect. IV "Norms of natural loss of chilled meat and offal during storage in refrigerator chambers" Norms of natural loss of the rate of loss of beef are:

on the first day - 0.30% to the mass of chilled meat;

on the second day - 0.15% to the mass of chilled meat;

on the third day - 0.08% to the mass of chilled meat;

on the fourth day - 0.04% to the mass of chilled meat;

on the fifth day - 0.04% to the mass of chilled meat.

When storing meat in a chilled form from six to seven days, the rates of natural loss are calculated at 0.02% per every day, when storing more than seven days - at 0.01% per every day. Consequently, for the sixth day, the rate of natural loss will be 0.02%, for the seventh day - 0.01%.

In this example, the rate of natural loss will be 0.64% (0.61 + 0.02 + 0.01). Thus, the rate of natural loss will be 0.64 kg (0.64% x 100 kg). Therefore, the institution needs to write off expenses in the amount of 128 rubles. (0.64 kg x 200 rubles).

The amount of the shortfall is 0 rubles. ((0.64 kg - 0.64 kg) x 200 rubles).

Example 2

In the warehouse of a health care institution, located in the territory belonging to the third climatic group, 50 kg of chicken are stored at 85 rubles. for 1 kg. At the date of the inventory, the chicken had already been stored for two months and 18 days, and a shortage of 1.3 kg was identified. Let's calculate the rate of natural loss and the amount of shortage.

According to sect. XII "Norms of natural loss of frozen poultry and rabbits meat, not packed in plastic film bags, when stored in refrigerators"

for the first month - 0.23%;

in the second month - 0.13%;

for the third month - 0.12%;

for each subsequent month - 0.06%.

In this example, the rate of natural loss would be 0.432% (0.23% + 0.13% + 0.12% / 30 cal days x 18 cal days). Thus, the rate of natural loss will be 0.216 kg (0.432% x 50 kg). Accordingly, the institution needs to write off expenses in the amount of 18.36 rubles. (0.216 kg x 85 rubles).

The amount of the shortfall in this case will be equal to 92.14 rubles. ((1.3 kg - 0.216 kg) x 85 rubles). This amount is recoverable at the expense of the perpetrator.

Example 3

The warehouse of a health care institution, located on the territory that belongs to the second climatic group, stores 50 liters of vegetable oil in barrels of 35 rubles. for 1 liter. At the date of the inventory, it had already been stored for eight months and 10 days. A shortage of 0.2 liters was identified. Let's calculate the rate of natural loss and the amount of shortage.

In accordance with sect. XLII "Norms of natural loss of dairy and fatty products during storage and delivery in pantries of public catering establishments" Norms of natural loss The rate of loss for vegetable oil in barrels for institutions located in the second climatic group is 0.02% for the whole year.

In this example, the rate of natural loss will be 0.0145% (0.02% / 12 months x 8 months + 0.02% / 365 days x 10 days). Thus, the rate of natural loss will be 0.00725 l (0.0145% x 50 l). Therefore, the institution needs to write off expenses in the amount of 0.25 rubles. (0.00725 l x 35 rubles).

The amount of the shortfall in this case will be equal to 6.75 rubles. ((0.2 l - 0.00725 l) x 35 rubles). This amount is recoverable at the expense of the perpetrator.

Example 4

In the warehouse of a health care institution, located on the territory belonging to the second climatic group, late white cabbage is stored in the amount of 36 kg for 12 rubles. for 1 kg. At the date of the inventory, cabbage was stored from August to December, and a shortage of 0.350 kg was identified. Let's calculate the rate of natural loss and the amount of shortage.

As stated in sect. XLIV "Norms of natural loss of fresh vegetables and fruits during storage and release in pantries of public catering establishments" Norms of natural loss, the rate of loss for late white cabbage is:

in the fall - 0.56%;

in winter - 0.38%;

in the spring - 0.8%;

in summer - 0.87%.

In our example, the rate of natural loss is 0.98% (0.56% + 0.87% / 3 months x 1 month + 0.38% / 3 months x 1 month). Thus, the rate of natural loss will be 0.353 kg (0.98% x 36 kg). Accordingly, the institution needs to write off expenses in the amount of 4.24 rubles. (0.353 kg x 12 rubles).

In this case, the amount of the shortfall will be equal to zero.

Example 5

As a result of an inventory in the canteen of a budgetary healthcare institution, a shortage of Russian cheese (40%) in the amount of 2.7 kg was revealed. The cheese was purchased at the expense of funds received from the provision of paid services at a price of 250 rubles. for 1 kg. In total, the institution purchased 600 kg of cheese. We add that the cheese was stored for three months and 12 days. Let's calculate the rate of natural loss and the amount of shortage.

In accordance with sect. XXIV "Norms of natural loss of fatty, semi-fat, and low-fat cheeses, packed in vapor- and moisture-proof polymer films, when stored in refrigerator chambers" Norms of natural loss, the rate of loss for Russian cheese (40%) is:

for the first month - 0.04%;

in the second month - 0.08%;

for the third month - 0.11%;

for the fourth month - 0.15%.

In this example, the rate of natural loss will be equal to 0.29% (0.04% + 0.08% + 0.11% + 0.15% / 30 days x 12 days). Thus, the rate of natural loss will be 1.74 kg (0.29% x 600 kg). Therefore, the institution needs to write off expenses in the amount of 435 rubles. (1.74 kg x 250 rubles).

The amount of the shortfall in the amount of 240 rubles. ((2.7 kg - 1.74 kg) x 250 rubles) is subject to compensation at the expense of the guilty person.

In accounting, this operation will be reflected as follows:

Sum,
rub.

The shortage of "Russian" cheese has been written off within the limits of natural loss

The shortage is reflected in excess of the norms of natural loss

The amount of the shortfall was deducted from the employee's wages

Repayment of the shortfall is reflected

Example 6

During the inventory in a budgetary medical institution in the canteen, the following discrepancies were identified (within the framework of income-generating activities):

surplus of Molochnaya sausage - 3 kg (cost - 180 rubles / kg);

shortage of Doktorskaya sausage - 3 kg (cost - 245 rubles / kg).

In this case, the shortage was formed due to misgrading, in which the financially responsible person is to blame.

According to clause 5.3 of Methodical Instructions No. 49, in the event that, when offsetting shortages by surplus according to re-grading, the cost of missing values is higher than the cost of values that are in surplus, this difference in value is attributed to the guilty persons. Thus, 195 rubles should be withheld from the financially responsible person. ((245 - 180) rubles x 3 kg).

The following entry will be made in accounting:

Let us briefly formulate the main conclusions.

Methodical instructions for the inventory of property and financial obligations, approved. By order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions, approved by By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

The rate of natural loss is one of the cornerstones of the 25th chapter of the Tax Code of the Russian Federation. On the one hand, it establishes the right to recognize, for profit tax purposes, the loss of inventory within the limits of the norms. On the other hand, this right was nominal for a long time, since the mechanism for its implementation was not determined. At the end of 2007, rates of natural loss for retail trade appeared. Did this help solve the problem? I.A. Baimakova, Deputy Head of the Department of the Federal Drug Control Service of Russia.

Losses during transportation and storage of inventories are inevitable. The most serious impact for business entities, including retail trade and public catering organizations, is exerted by losses arising from natural changes in the biological and (or) physical and chemical properties of goods, the so-called natural loss. Considering that losses occur throughout the year, their size can be significant. Undoubtedly, the correct application of the norms of natural loss would make it possible to optimize the tax base for income tax.

Despite the fact that the norms of natural loss have existed for a long time, the debate about the procedure for their application has not subsided in recent years. The organizations found themselves in the most difficult situation from 2002 to the first half of 2005. But even today the situation has not been finally resolved.

Let us consider the normative legal acts governing the procedure for tax accounting of natural loss within the established norms, and the most pressing issues related to the application of these acts.

Federal Law 06.08.2001 No. 110-FZ put into effect from January 1, 2002, Chapter 25 "Tax on the profits of organizations" of the Tax Code of the Russian Federation. In subparagraph 2 of paragraph 7 of Article 254 of this chapter, it was provided that material expenses for taxation purposes are equated, inter alia, with losses from shortage and (or) damage during storage and transportation of inventories within the limits of natural loss rates, which should be approved in accordance with the procedure established by the Government of the Russian Federation. However, the norms were not approved, and therefore, the application of this norm turned out to be impossible.

The procedure for approving the norms of natural loss during storage and transportation of inventories was approved by Decree of the Government of the Russian Federation of November 12, 2002 No. 814. According to this document, the norms of natural loss used to determine the permissible value of irrecoverable losses from shortage and (or) damage to inventories, are developed taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting their natural loss, and are subject to revision as necessary, but at least once every five years.

The same decree defines the ministries and departments that are instructed to develop norms of natural loss by sectors of the economy, as well as the deadline for approving the norms - until January 1, 2003.

In the order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95 "On the approval of methodological recommendations for the development of natural loss rates", the concept of "natural loss" was introduced, the main principles and criteria taken into account when determining the rates of natural loss were introduced, and all constituent entities of the Russian Federation were subdivided into climatic groups.

In accordance with the above definition, the natural loss of inventories should be understood as a loss (a decrease in the mass of a product while maintaining its quality within the requirements (norms) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physicochemical properties of goods ...

At the same time, neither the decree of the Government of the Russian Federation, nor the order of the Ministry of Economic Development of Russia could have a significant impact on tax accounting. The fact is that specific norms of natural loss were not approved and, as a result, organizations could not take into account the resulting losses associated with shrinkage, waste, crumbling, leakage and other factors, as a result of which there is a decrease in inventory. The situation demanded an early solution, but the development of the norms of natural loss by the departments was delayed. In order to create the most favorable conditions for taxpayers, amendments have been made to Chapter 25 of the Tax Code of the Russian Federation.

According to Article 7 of the Federal Law of 06.06.2005 No. 58-FZ, which amended Chapter 25 of the Tax Code of the Russian Federation, prior to the approval of the norms of natural loss in the manner established by subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, the norms of natural loss, previously approved by the corresponding federal executive authorities. It should be especially noted that the effect of these norms is extended to legal relations that have arisen since January 1, 2002. Thus, organizations were entitled to recalculate their tax liabilities for income tax for more than three years - from 2002 to 2005.

Consequently, retail trade organizations could, starting from 2002, apply the norms of natural loss given in the letter of the Ministry of Trade of the RSFSR dated 05.21.1987 No. 085 "On the norms of natural loss of food products in trade" (hereinafter - the letter of the Ministry of Trade of the RSFSR No. 085) *.

Note:
* The norms of natural loss of foodstuffs for all trade organizations, regardless of their form of ownership, approved by order of the Ministry of Economic Development and Trade of Russia dated December 19, 1997 No. 631, were suspended by order No. 8 of the Ministry of Economic Development of Russia dated January 17, 2001.

These norms are still in effect. The possibility of applying these norms is confirmed by the letter of the Ministry of Finance of Russia dated 08.11.2007 No. 03-03-06 / 1/783.

The attachments to the letter of the Ministry of Trade of the RSFSR No. 085 contain the norms of natural loss, as well as instructions for their application, depending on the type of product and the type of activity carried out by the organization. In particular, norms have been established for trade organizations, warehouses and bases of retail trade and public catering organizations.

For example, in the Instructions on the application of norms of natural loss of food products in the retail network of state and cooperative trade (Appendix No. 2 to the letter), it is explained that the norms of natural loss are set to compensate for losses resulting from the storage of goods in the backroom and on counters, as well as when preparation for the sale and sale of goods due to shrinkage, spraying, crumbling formed during the sale of goods (except for caramel and refined sugar), leakage (melting, seepage), bottling during pumping and sale of liquid goods, consumption of substances for breathing (flour, groats).

The norms established by the letter of the Ministry of Trade of the RSFSR No. 085 are differentiated depending on the group of stores - the first or the second. The trade organizations of the first group include self-service stores, including supermarkets, as well as other stores with an annual turnover of at least 4 million rubles. with a retail space of more than 400 sq.m. The rest of the stores belong to the second group.

In addition, as noted in paragraph 4 of the instruction, the approved norms are maximum and apply only in cases where, when checking the actual availability of goods, there is a shortage against the accounting balances. It should be borne in mind that the natural loss of goods can be written off only after the inventory of goods on the basis of an appropriate calculation. The procedure for carrying out the inventory is determined by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved by order of the Ministry of Finance of Russia dated 13.06.1995 No. 49. Additionally, it should be noted that the norms of natural loss of fresh potatoes, vegetables, fruits and fruits were established by order of the Ministry of Trade of the USSR dated 26.03.1980 No. 75.

And, finally, by the order of the Ministry of Economic Development of Russia dated 07.09.2007 No. 304, the norms of natural loss of food products in the sphere of trade and public catering were approved (hereinafter - the order of the Ministry of Economic Development of Russia No. 304) *.

Note:
* Order of the Ministry of Economic Development of Russia No. 304 comes into force after 10 days from the date of official publication. Published on March 24, 2008 in the "Bulletin of Normative Acts of Federal Executive Bodies" and, accordingly, entered into force on April 4, 2008.

As in the letter of the Ministry of Trade of the RSFSR No. 085, the order provides for the norms of natural loss for various groups of food products, the main of which should be attributed to:

meat and offal, including steamed, chilled and frozen;
poultry and rabbit meat;
sausages and smoked meats;
cheeses, butter, cottage cheese;
confectionery and grocery products;
vegetables, fruits and fruits.

The rates of natural loss of food products are given in 49 annexes to this letter and are classified not only depending on the type of product, but also on other factors (storage conditions, methods of cooling and freezing, types of packaging and other factors). In addition, the specified letter defines the rates of dry ice losses and losses from broken glass containers.

Comparison of the norms of natural loss established by the letter of the Ministry of Trade of the RSFSR No. 085 and the order of the Ministry of Economic Development of Russia No. 304 shows that, despite the general principles of setting norms, a number of criteria have significant differences. The most significant discrepancies are shown in the table.

table

Comparative analysis of old and new norms of natural attrition

Criterion	Letter of the Ministry of Trade of the RSFSR No. 085	Order of the Ministry of Economic Development of Russia No. 304
Trade organization type	The norms are differentiated depending on the type of trade organizations
Territorial-zonal	The territory of the Russian Federation and the former republics of the USSR is divided into two zones in order to apply the norms of natural loss	The rates of natural loss are different for three climatic groups #: - 1 group corresponds to a cold macroclimatic region; - Group 2 corresponds to a cold temperate macroclimatic region; - Group 3 corresponds to a warm temperate macroclimatic region
Temporal	Natural loss rates do not depend on the season	For some types of goods, the rates of natural loss are set different for each quarter.
Storage conditions	Different storage conditions are not provided	Natural loss rates depend on storage conditions
Other factors	Practically not regulated	The applicable standards largely depend on the type of product packaging used and the freezing conditions

Note:
# The distribution of subjects by climatic groups is given in the order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95.

In addition, it should be noted that the order of the Ministry of Economic Development of Russia No. 304, in contrast to the letter of the Ministry of Trade of the RSFSR No. 085, does not contain instructions on the application of the norms of natural loss of food products, as well as examples of calculating natural loss. This allows some degree of freedom in determining the loss, depending on the applied accounting treatment of goods.

Let us compare the limiting size of natural loss according to the old and new norms.

Example

Let's take the following data as a basis:

inventory period - 61 days;
the volume of goods sold during the inventory period - 13 848 kg;
average daily residue of cooked-smoked sausage - 958 kg;
average one-day turnover - 227 kg;
average shelf life is 4 days (958 kg: 227 kg).

The old rate of natural loss was 0.086%. Consequently, the limiting size of the natural loss of sausage was equal to:

13 848 kg x 0.086%: 100 = 11.9 kg.

The new norm is 0.22 (let's conventionally take the norm for the first climatic group). Then the limiting size of natural loss is:

13 848 kg x 0.22%: 100 = 30.5 kg.

As you can see, the new standards will allow you to write off cooked-smoked sausages within the limits of the natural loss by 2.5 times more.

In general, the new standards allow you to write off, within the limits of natural loss, inventory values in a larger amount than before. Consequently, their application will reduce the tax base for income tax.

Question

Please send the norms for the write-off of goods, materials and services in the food industry.

Answer

The production of almost any food product is not complete without losses. Moreover, the legislator differentiates the loss of materials, delimiting such concepts as natural loss and technological losses, and prescribing a different procedure for their recognition for taxation purposes and accounting.

According to paragraph 7 of Art. 254 of the Tax Code of the Russian Federation, losses from shortage or damage to inventories during their storage and transportation within the limits of natural loss for tax purposes are equated to material costs.

The nature of natural loss is described in the Methodological Recommendations for the development of norms of natural loss. They explain that the natural loss of inventories (inventory) should be understood as loss in the form of a decrease in the mass of goods while maintaining its quality within the requirements (norms) established by regulatory legal acts, which is a consequence of natural changes in biological and (or) physical - chemical properties of goods.

technological losses;
losses from marriage;
losses of goods and materials during their storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation, damage to containers, imperfect means of protecting goods from losses and the condition of the technological equipment used.

Both in tax and in accounting, losses due to natural loss are determined based on the norms approved in the manner established by the Government of the Russian Federation (subparagraph 2 of paragraph 7 of article 254 of the Tax Code of the Russian Federation). Moreover, until the approval of the "new" norms, the "old" norms, which were approved before January 1, 2002 (that is, before the entry into force of Chapter 25 of the Tax Code of the Russian Federation), continue to apply.

The rates of natural loss are written in such orders and regulations as:

Norms of natural loss during the transportation of food products and agricultural products: Order of the Ministry of Agriculture of Russia N 3 (melons, potatoes, vegetables), Order of the Ministry of Agriculture of Russia N 425 (Meat and meat products (chilled, frozen), including by-products, raw fat, bacon, bacon, sausages and smoked meats), Resolution of the USSR Gossnab of 08.23.1985 N 93 (Salted fish, cold smoked, dried, balyk products), etc.
Norms of natural loss during storage of food products and agricultural products: Order of the Federal Agency for Fishery of 07.2009 N 676 (Weight of frozen unglazed fish products (when stored in refrigerators)), Order of the Ministry of Agriculture of Russia of 16.08.2007 N 395 (Meat and meat products, including: meat and steamed by-products, chilled, slightly frozen and frozen; sausages and smoked meats; semi-finished products), etc.

			Sum, rub.
The shortage of "Russian" cheese has been written off within the limits of natural loss
The shortage is reflected in excess of the norms of natural loss
The amount of the shortfall was deducted from the employee's wages
Repayment of the shortfall is reflected

Norms of write-off of natural loss for food products. Natural loss of goods at the enterprise. The procedure for calculating natural loss

What are the rates of natural loss?

How are attrition rates applied?

Example

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