Invoice for advertising services. Postings for advertising costs. Legally defined signs of advertising

From the article you will learn: 1. What expenses are recognized as advertising expenses. 2. How to reflect advertising expenses in tax and accounting. 3. What are the features of accounting for certain types of advertising costs. Unfortunately, it is not enough to produce high-quality, competitive products (goods, works, services) for a successful business: you also need to sell it. And in order to sell a product, potential buyers should at least know about it and be interested in purchasing it. The key to solving this problem is advertising. Now everyone is advertised in a variety of ways, placing advertising materials in magazines, on television, on the Internet, on transport, holding contests with prizes, distributing leaflets, catalogs, etc. There are many types of advertising, and every year there are more and more of them.

Advertising costs: postings

Advertising expenses are reflected on account 44 "Sales expenses" or 26 "General business expenses" depending on the specifics of the organization's activities (trade, services). Accounting entries for the reflection of advertising costs may be different, depending on the specific type of advertising.

Debit Credit Contents of transaction 44 "Sales expenses" (26 "General business expenses") 60 "Settlements with suppliers and contractors" (76 "Settlements with various debtors and creditors") Reflected the services of an advertising agency, services for advertising in the media, on the Internet and other services (work) of an advertising nature 10 "Materials" Advertising products (catalogs, brochures, pens, notebooks, etc.), billboards, streamers and other advertising structures that are not fixed assets were written off as expenses.

Advertising costs: recognize and take into account

We can talk, for example, about the distribution of advertising leaflets, samples of goods or the design of exhibition stands and showcases: Account debit 44 - Account credit 10 "Materials", 41 "Goods", 43 "Finished products" property. For example, a billboard or record a video.

Accounting for advertising costs

Write-off of semi-finished products of own production Limit-intake list 26 23 Reflection of work of auxiliary production as part of expenses Limit-intake sheet 26 29 Reflection of work of service production as part of expenses Limit-intake sheet Example of reflection of transactions on account 26 At the end of January 2016, the expenses of LLC Minotaur, leading activity in the field of mechanical engineering, were:

direct costs of main production 1,413,000 rubles;
direct costs of auxiliary production RUB 254,800;
total production costs RUB 1,667,800;
general operating expenses 342 600 rubles.

To determine the amount of general business expenses that fall on the main and auxiliary production, the accountant of LLC "Minotavr" made the following calculations:

general operating expenses for the main production 290,259 rubles.

Advertising 20 or 26 counts?

Attention

1 tbsp. nine

Law of December 6, 2011 No. 402-FZ). Since advertising is recognized as disseminated information, documentary confirmation is required not only for the order of the advertisement itself, but also for its actual distribution (clause 1 of article 3 of the Law of March 13, 2006 No. 38-FZ). Confirmation of the distribution of advertising, in particular, can be: - reports of advertising distributors on the work done, for example, on the number of leaflets distributed; - on-air references from TV and radio stations; - information from the metro about the provision of advertising services.

Similar conclusions are contained in the letters of the Ministry of Finance of Russia dated September 6, 2012 No. 03-03-06 / 1/467, dated June 22, 2012 No.

Advertising costs: how to take into account in "1c: accounting 8" (rev. 3.0)

Posting description BP 20 26 10 000 Closing account 26 (wages) NU 90.08 26 10 000 BP 90.08 26 -10 000 BP 20 26 3 020 Closing account 26 (insurance premiums) NU 90.08 26 3 020 BP 90.08 26 -3 020 NU 40 20 88 040 Write-off of the actual cost for the production of BP 40 20 13 020 NU 43 40 3 040 Adjustment of the cost of production to the actual BP 43 40 13 020 Example 2. Closing an account for the cost of sales when rendering services LLC "Roga and Kopyta" provides security services.

General business expenses are written off immediately to the cost of security services. In November 2016 general expenses amounted to RUB 23,020.

3 / p personnel - RUB 10,000.00;
Insurance premiums - RUB 3,020.00;
Premises rental - RUB 10,000.00:

Date Invoice Dt Invoice CT Amount, rub.

Accounting for advertising costs

Info

How to report advertising costs in accounting

FAS of the North-West District of April 23, 2013 No. A56-46534 / 2012). Situation: is the information on the product packaging an advertisement? The answer is no, it is not.
The law on advertising does not apply to information, the communication of which to the consumer is mandatory by law (subparagraphs 2, 5, paragraph 2, article 2 of the Law of March 13, 2006 No. 38-FZ). The legislation obliges the seller (performer) to provide the consumer with reliable information that is necessary for the correct choice of goods (work, services).

This information includes information about the product, its manufacturer, consumer properties, rules and conditions for the effective and safe use of the items sold. This information can be indicated on the label, in the marking or on the packaging of the goods (Art.

10 of the Law of February 7, 1992 No. 2300-1). Therefore, the mandatory information on the packaging is not an advertisement.

Account 26 in accounting for dummies: examples and postings

Write-off of general business expenses at the close of the month, that is, where the account is written off 26 20 26 To the main production 21 26 To the production of semi-finished products 29 26 To service production 90.02 26 Completed works and services for third-party organizations 90.08 26 To the cost of sales when using the direct costing method Closing 26 accounts Closing account 26, that is, writing off all general business costs, is performed in several ways:

Included in the cost of production through production accounts, if products are manufactured;
Relate to the cost of sales for the provision of services or works;
Relate to the current expenses of the reporting month using the direct costing method:

Important! The method of write-off, as well as the basis for the distribution of general business expenses, should be fixed in the accounting policy of the organization.

Postings to account 26 - general expenses

Tax accounting of advertising costs Taxpayers have the right to take into account advertising costs both when calculating profit tax (subparagraph 28 of paragraph 1 of article 264 of the Tax Code of the Russian Federation) and when calculating a single tax under the STS (subparagraph 20 of paragraph 1 of article 346.16 Tax Code of the Russian Federation). In this case, taxpayers on the simplified taxation system take into account advertising costs in the manner prescribed for the calculation of income tax (clause 2 of Art. 346.16

Tax Code of the Russian Federation). Let's take a closer look at this order. For tax purposes, advertising costs are divided into standardized and non-standardized. Non-standardized advertising costs are taken into account in full, and standardized ones reduce the taxable base only within the established limit.

However, this item of expenses turns out to be the most controversial from the point of view of taxation (base of income tax). Not every phenomenon that is considered advertising by ordinary people is such from a legal point of view. In addition, it is necessary to take into account an important criterion for the legality of accounting for expenses for tax purposes - the regulation of expenses.

Let us consider how the concept of the norm for advertising costs is reflected in accounting and tax accounting.

Legally defined signs of advertising

Advertising activities of entrepreneurs are regulated by federal legislation - Federal Law "On Advertising" dated March 13, 2006 No. 38. It defines advertising as a type of information aimed at creating and maintaining attention and interest in an object, and indicates its legal characteristics:

the method, form and means of distribution do not matter - they can be anything;
the circle of persons-addressees of the information is not determined, that is, it is intended for one and all.

IMPORTANT! The last criterion is decisive. So, for example, souvenir products with a company logo that are presented to partners and customers cannot be classified as advertising, as well as the costs of them, since it is known in advance for whom they are intended.

Objects that are not classified as advertising are also legally defined:

data that needs to be disclosed by law;
signs with the name, address, operating hours of the company;
information on the composition of the goods, manufacturer, exporter (importer), printed on the packaging;
design elements of product packaging.

Why do you need a norm in advertising costs

An organization can spend significant amounts on advertising, which is up to management, taking into account the effectiveness of management decisions made in this regard and the financial capabilities of the organization. Since advertising is not only information, but also an entrepreneurial activity, it is reflected in the appropriate accounting and is subject to taxation.

standardized - those that are recognized as such only in accordance with certain criteria;
non-standardized - unconditionally taken into account as advertising costs, not limited to taxation.

This division determines what amount of costs the company can take into account when determining the base for income tax: within limited limits or completely.

Advertising costs that are not standardized

Non-standardized advertising costs are those that relate to advertising in all cases and cannot be regarded as different. The Law "On Advertising" and the Tax Code of the Russian Federation (paragraphs 2-4, clause 4 of article 264) provide a closed list of such expenses.

The costs of advertising activities for which the media are used:
- advertisements in print media;
- radio broadcasts;
- TV shows;
- the Internet;
- other communication means.

airtime cost;
payment for the creation and placement of an advertising video;
advertising agent salary, etc.

NOTE! The created advertising product, if it exists and operates for a certain time, becomes an intangible asset, which means that it will have an initial book value and will be subject to depreciation charges over the entire period of use.

Outdoor advertising costs, which include:

advertising stands;
shields;
banners;
stretch marks;
light panels and displays;
balloons, balloons, etc.

ATTENTION! The composition of these expenses fully includes not only the cost of the advertising information itself, but also on its carrier. If the carrier belongs to the firm, then it is its asset, from the cost of which depreciation is written off.

Funds for participation in exhibition events, such as:

trade fairs;
exposition;
sales exhibitions;
showcases, etc.

IMPORTANT INFORMATION! Within the framework of these events, the costs of entrance fees, registration of permits, the production of brochures and catalogs, the design of shop windows and demonstration rooms are not standardized, while the costs associated with participation, but optional, for example, distribution of souvenirs, tasting, distribution of advertising publications, etc. ., are subject to standardization.

For advertising expenses to be recognized as normal

The tax office closely monitors the inclusion or exclusion of expenses in the income tax base. In order to avoid tax disputes, the requirements for justifying non-standardized advertising costs should be strictly observed:

the costs should be carried out specifically for advertising, that is, the activity should be strictly informational and not have specific addressees;
you need to have primary documents confirming the use of advertising information.

FOR EXAMPLE. Here are some controversial aspects of classifying expenses as non-standardized:

The company has created its own website and advertises its products on it. The costs of creating a website are recognized as advertising costs in full. But the costs of creating and operating an online store, even if it contains advertising information, are referred to as "other related to the implementation."
The furniture company takes part in the trade fair, for which it has equipped a demo bedroom. In addition to the furniture belonging to the company, the design also includes other items to create comfort (tablecloth, bed linen, vase, etc.). The costs of purchasing and shipping them can be attributed to non-standardized advertising costs.
A confectionery manufacturer is organizing a tasting. Girls in branded suits with the company logo treat visitors to cookies and hand out flyers. The costs of printing leaflets are unrestricted, while branded clothing and tasting samples are not.
The firm conducted training on the competent advertising of its goods, the rules for handing samples to the client, etc. Training costs are not classified as promotional costs.

Normalized advertising costs

Calculation of the rate of advertising costs

To find the desired 1%, you need to know from what amount you need to calculate it. Revenue is calculated taking into account all receipts on the balance sheet for a given period, both financial and in-kind:

its products sold;
sale of previously purchased goods;
received property rights.

From the amount received, you should deduct VAT, excise taxes and receipts on loans issued by the company (they relate to, and revenue provides only income from sales).

Documentary evidence of advertising expenses for tax accounting

So, the base for income tax is reduced by the amount of expenses for non-standardized costs in full, and for standardized costs - in the amount of 1% of revenue for a given period. To recognize such expenses as advertising, they must be documented. Such confirmations may be:

annual or quarterly plans for advertising campaigns;
cost estimate for one or another advertising campaign;
documents for the purchase and / or write-off of tangible assets related to advertising activities;
on-air references (when placing advertisements on the air).

Advertising VAT deduction

paid advertising must be related to VAT-taxable activities (for example, it will not be possible to deduct VAT from social advertising, unlike commercial advertising);
a correct invoice.

Accounting for advertising costs

Unlike tax, in accounting, there is no division of costs into standardized and non-standardized. They are fully reflected in the amount indicated in the supporting documentation.

For postings, account 44 "Sales Expenses" or 26 "General Business Expenses" is used. Depending on the type of advertisement, the type of posting can be different:

for the services of an advertising agency, advertising in the media - credit 60 "Settlements with suppliers and contractors";
writing off brochures, catalogs and other products not related to fixed assets - credit 10 "Materials";
write-off of depreciation for advertising structures recognized as fixed assets - credit 02 "Depreciation of fixed assets";
write-off of amortization for used commercials recognized as intangible assets - credit 05 "Amortization of intangible assets".

In accounting, a special standard is provided, on the basis of which organizations carry out the classification of expenses. We are talking about the Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval of the Accounting Regulations“ Organization's expenses ”PBU 10/99” (hereinafter - PBU 10/99). In accordance with clause 5 of PBU 10/99, advertising costs refer to the costs of ordinary activities related to the manufacture of products and the sale of products, the purchase and sale of goods, the performance of work and the provision of services.

for the development, publication and distribution of illustrated price lists, catalogs, brochures, albums, brochures, posters, advertising cards and so on;
for the development, production and distribution of samples of original and branded packages, packaging, advertising souvenirs, samples of products;
to advertisements in print, radio and television broadcasts, that is, through the media;
for light and outdoor advertising;
for the purchase, production, demonstration of advertising films, video, filmstrips and the like;
for the production of billboards, signs;
to participate in exhibitions, expositions, fairs;
for window dressing, sales exhibitions, sample rooms and showrooms;
for markdowns of goods that have completely or partially lost their original qualities when displayed in showcases;
for the purchase (manufacture) and distribution of prizes awarded to the winners of the drawings during the mass advertising campaigns;
to conduct promotional activities related to the activities of the organization;
other advertising costs.

To recognize expenses in accounting, it is necessary to fulfill a number of conditions established by paragraph 16 of PBU 10/99:

expenses are incurred in accordance with a specific contract, in compliance with the requirements of laws and regulations;
the amount of expenses must be determined;
expenses are incurred as a result of a specific transaction that will reduce the economic benefits of the organization. The assurance that a particular transaction will result in a decrease in the economic benefits of the entity exists when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.

If at least one of the above conditions is not met, with respect to any expenses incurred by the organization, accounts receivable are recognized in the accounting of the organization.

Advertising expenses, on the basis of clause 18 of PBU 10/99, are recognized in accounting in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assumption of temporary certainty of the facts of economic activity).

Note!
According to clause 7 of PBU 10/99 "Organization expenses", expenses for ordinary activities form:
costs associated with the purchase of raw materials, materials, goods and other inventories;
expenses that arise in the process of processing, finalization of inventories for the purpose of manufacturing products, performing work and rendering services and their sale; as well as the sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, and others).

Advertising expenses that are associated with the sale of products (goods, works, services) are commercial expenses. Commercial expenses are reflected by organizations on a separate subaccount to account 44 "Sales expenses" in accordance with the Chart of Accounts approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n "On approval of the Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application. ". Moreover, this is true both for trade organizations and for production workers.

On the debit of the specified account, the amounts of advertising expenses made are accumulated, and on the credit, they are written off.

contract for the provision of advertising services;
protocol for negotiating prices for advertising services;
certificate of the right to place outdoor advertising;
the passport of the advertising space;
approved design project;
acceptance certificate of work performed (services rendered);
invoices from an advertising agency;
documents confirming payment for advertising services;
requirement-invoice and invoice for the issue of materials to the side;
act on the write-off of goods (finished products);
devaluation act for goods.

Storing printed media with published advertisements, audio or video tapes with recorded advertisements will help in resolving disputes with tax authorities during inspections.

In accounting, the amount of advertising costs accounted for in the debit of account 44 "Sales Expenses" are written off to the cost of products (goods) sold in full or in proportion to the volume of products (goods) sold, depending on the method of writing off commercial expenses specified in the order on accounting policy organizations.

Note!
The legislation provides for two possible options for writing off these costs, the organization must select one of the options and fix it in the accounting policy.

If the organization has recognized the full amount of advertising costs recorded in the reporting period, then it should be reflected in the accounting as follows:

If the organization decides that not all costs relate to the reporting period, then they are subject to distribution:

If advertising work (services) were actually carried out in the reporting period, then on the basis of the act of work performed or the invoice of the advertising agency, this operation will be reflected in the accounting as follows:

Often, organizations participate in exhibitions in order to disseminate information about the products they produce, the services provided, the goods sold, while quite often the visitors of the exhibition are given samples of goods and products sold by the organization participating in the exhibition.

Accounting for advertising materials (calendars, pens, booklets, and so on), purchased or manufactured on their own or with the involvement of third-party individuals or legal entities, is kept on account 10 "Materials" subaccount "Advertising materials".

Accounting for goods and finished products transferred as samples is kept on separate subaccounts to accounts 41 "Goods" and 43 "Finished goods". The write-off of such goods, finished products, materials for advertising purposes is drawn up by a write-off act. A unified form of the act is not provided, therefore, the organization has the right to develop such a document on its own.

Since this act is the primary document on the basis of which the operation is reflected in the accounting, therefore, it must fulfill all the requirements for the "primary". According to Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", primary documents must be drawn up in the form contained in the albums of unified forms of primary accounting documentation. And documents, the forms of which are not provided for in these albums, must contain the following mandatory details:

Title of the document;
date of preparation of the document;
the name of the organization on behalf of which the document was drawn up;
the content of the business transaction;
measuring instruments of a business transaction in physical and monetary terms;
the name of the officials who are responsible for the performance of the business transaction and the correctness of its execution;
personal signatures of these persons.

Organizations engaged in trading activities often use part of the goods intended for resale for window dressing.

On the basis of the Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n "On approval of the accounting regulation" Accounting for inventories "PBU 5/01", the write-off of the cost of goods used for advertising purposes is carried out by organizations engaged in trading activities, as follows way:

To organize analytical accounting, you can use the following sub-accounts:

41-1 "Goods in warehouses";

Organizations engaged in the production of products write off the value of manufactured products used for advertising purposes as follows:

Using the following sub-accounts:

43-1 "Finished goods in stock";

Let us consider the above in more detail using an example (all amounts used in the example are indicated without VAT).

Example.

An organization that manufactures lighting fixtures is taking part in the exhibition. Samples of lamps were used to decorate the exhibition stand; the total cost of samples was 650,000 rubles. The costs of delivery, registration were made on our own, the cost amounted to 5,000 rubles. During the exhibition, some of the products were distributed among potential consumers of the products, the other part became unusable (broken). That is, all samples were recognized as fully used during the exhibition. The organization issued an act on the write-off of finished products for advertising purposes.

Accounting records:

Trying to protect themselves from the risk of non-payment, organizations that provide advertising services require the transfer of advance amounts.

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There is no doubt that advertising is a necessary and integral part of modern business. It is also absolutely clear that since advertising is indispensable, then the cost of it is a necessary expense in the work process, and not an unjustified excesses. Consequently, advertising costs must be properly reflected in the accounting records. Earlier in this book, we discussed in detail the issue of accepting advertising costs in tax accounting, now let's see how these costs are reflected in accounting.

To begin with, let's turn to PBU 10/99 "Organization Expenses" (one should not lose sight of the fact that this PBU applies to all types of commercial organizations, except for insurance and credit organizations). So, the expenses of the organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of participants (owners of property) (paragraph 2 of PBU 10 / 99). Since advertising expenses are the disposal of the company's monetary assets and are not included in the list of asset disposal that are not recognized as expenses in the light of RAS 10/99 (including a decrease in the authorized capital, contributions to the authorized capital of other enterprises and other financial investments, the creation of non-current assets, payments to benefit of the principal or principal, prepayments and advances, repayment of loans and borrowings), their reflection in the accounting records of the enterprise is subject to this RAS. However, given that prepayments, pledges and advances under PBU 10/99 are not expenses, we will not now consider situations when the customer enterprise prepares for the work on the implementation of advertising services by the executing organization.

Expenses of the enterprise in accounting are divided into expenses for ordinary activities and other expenses (that is, other than expenses for ordinary activities). What group of expenses can be attributed to advertising costs? According to clause 5 of PBU 10/99, the costs of ordinary activities are the costs associated with the manufacture and sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services. Since advertising, as mentioned earlier, is aimed at increasing the volume of sales of products, goods and services performed, then advertising costs are included in accounting as expenses for ordinary activities. Consequently, advertising costs in accounting, as opposed to tax, will be taken in full, in an amount equal to the amount of payment and (or) accounts payable.

1) the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

2) the amount of the expense can be determined;

3) there is confidence that as a result of a specific operation, there will be a decrease in the economic benefits of the organization. The assurance that a particular transaction will result in a decrease in the economic benefits of the entity exists when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.

Of course, any expenses taken into account must be documented.

In addition, the subsequent effectiveness of advertising cannot affect the recognition or non-recognition of expenses for a specific advertising service or product in accounting, not only because it is generally quite difficult to determine the specific effectiveness of a particular type of advertising (advertising campaign), but also on the basis of cl. 17 PBU 10/99, according to which expenses are to be recognized in accounting, regardless of the intention to receive revenue, other or other income and from the form of the expense (cash, in-kind and other).

In organizations carrying out industrial and other production activities, account 44 "Sales Expenses" may reflect, in particular, the following expenses: for packing and packing products in finished goods warehouses; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for storing products in the places of their sale and remuneration of sellers in organizations engaged in agricultural production; for advertising; for entertainment expenses; other similar expenses.

In organizations engaged in trading activities, account 44 "Expenses for sale" may reflect, in particular, the following expenses (distribution costs): for the transportation of goods; for wages; for rent; for the maintenance of buildings, structures, premises and equipment; storage and processing of goods; for advertising; for entertainment expenses and other expenses similar for the purpose.

To account for advertising expenses, the subaccount "Advertising expenses" is opened to account 44. As we remember, in accounting, advertising expenses, if they meet the conditions for recognizing expenses, are accepted in full. In tax accounting, advertising costs are divided into two groups: standardized and non-standardized. For the convenience of further tax accounting, in some cases, sub-accounts (sub-accounts of the second order) "Normalized advertising costs" and "Non-rated advertising costs" are opened to the subaccount "Advertising costs". The amounts of expenses incurred by the organization (in our case, advertising expenses) are accumulated on the debit of account 44 "Sales expenses", and later are debited to account 90 "Sales". According to the Instructions for the Application of the Chart of Accounts for the financial and economic activities of organizations, the amounts of expenses accumulated on account 44 are written off to account 90 in whole or in part.

In case of partial write-off, the following are subject to distribution:

1) in organizations engaged in industrial and other production activities - the costs of packaging and transportation (between individual types of shipped products on a monthly basis based on their weight, volume, production cost or other relevant indicators);

2) in organizations engaged in trade and other intermediary activities - transportation costs (between the sold goods and the remainder of the goods at the end of each month);

3) in organizations that harvest and process agricultural products - in the debit of accounts 15 "Procurement and acquisition of material assets" (expenses for harvesting agricultural raw materials) and (or) 11 "Animals for growing and fattening" (expenses for harvesting livestock and poultry) ...

All other expenses related to the sale of products, goods, works, services are charged monthly to the cost of goods sold (goods, works, services).

Advertising expenses are charged on a monthly basis to the cost of goods sold (products sold, works rendered, services rendered). However, depending on the method of writing off commercial expenses chosen by the company and enshrined in its accounting policy, advertising costs can be written off to the cost of production in whole or in part, in proportion to the volume of products (goods) sold.

Expenses for the production of brochures and booklets are accounted for on account 10 "Materials" subaccount "Advertising materials". In the future, the cost of these materials is charged to account 44 "Sales costs" subaccount "Advertising costs"

By no means always, as we have already said, advertising is limited to the provision of services. If we are talking about a company engaged in trading activities, it can use part of the goods it sells for promotional activities, in particular for window dressing. In this case, the movement of goods is reflected by internal postings to account 41 "Goods":

The debit of account 41 "Goods" - the transfer of goods for window dressing is reflected.

When changing the exposition, the following is made in the accounting:

Debit of subaccount 41-1 "Goods in warehouses",

Credit of account 41 "Goods" subaccount "Goods in the showcase" - the return to the warehouse of the goods used to design the showcase is reflected.

And already from sub-account 41-1 "Goods in warehouses" these goods will be written off if they are not subject to further sale. Many trade organizations, however, sell in the future goods that served for window dressing, exhibition samples and others, if they have not lost their consumer properties. Partial loss of consumer properties that does not prevent the use of this product for its intended purpose (lack of packaging, minor damage to its appearance, partial use of consumables included in the mandatory packaging of the product, etc.) is compensated by a decrease in the price of the product due to the trade margin. I must say that this practice is quite widespread and gives good results, allowing the company to avoid most of the losses associated with the write-off of goods. A decrease in the cost of goods that have completely or partially lost their consumer properties in connection with displaying in showcases, at exhibitions, at stands and other, is also reflected by the wiring:

Credit account 41 "Goods" subaccount "Goods in warehouses" - the cost of goods used for exhibiting has been written off.

If an enterprise uses the goods it sells or the products it manufactures for material support of promotions (for example, the distribution of souvenirs, the issuance of prizes), then it will reflect the disposal of assets by the wiring already known to us:

The debit of account 44 "Sales expenses" subaccount "Advertising costs",

Account credit 41 "Goods" - the cost of goods used for advertising purposes has been written off.

A manufacturing enterprise that uses its products for advertising purposes reflects this operation in accounting as follows:

The debit of account 44 "Sales expenses" subaccount "Advertising costs",

Credit of account 43 "Finished goods" - the cost of finished goods used for advertising purposes is reflected.

The same entry reflects a decrease in the cost of finished products caused by a partial loss of consumer properties as a result of use for advertising purposes (during exposure).

Materials and services of third-party organizations for the production of advertising stands or billboards for the organization are included in advertising costs in full. If an organization decides to install billboards and other outdoor advertising media on its own and intends to use such structures for more than 12 months, then they must be taken into account as part of fixed assets and inventories of the organization in accordance with the provisions of PBU 6/01, acquisition costs which is formed by its initial value.

From January 1, 2008, the limit for classifying an asset as fixed assets for profit tax purposes is RUB 20,000.

The organization purchased a billboard, the cost of which is 17,700 rubles, including VAT 18% - 2,700 rubles. The organization's accounting policy states that property worth no more than 20,000 rubles. or other established limit is included in the inventories.

In the accounting of the organization, the following entries were made:

Debit account 10 "Materials",

Credit of account 60 "Settlements with suppliers and contractors" - 15,000 rubles. - the billboard is taken into account;

The debit of account 19 "Value added tax on acquired values",

Credit of account 60 "Settlements with suppliers and contractors" - 2700 rubles. - VAT on the billboard is reflected;

Debit account 60 "Settlements with suppliers and contractors",

Credit of account 51 "Settlement accounts" - 17,700 rubles. - funds are transferred to the supplier;

The debit of account 68 "Calculations for taxes and fees" subaccount "Calculations for value added tax",

Credit from account 19 "Value added tax on acquired valuables" - 2700 rubles. - presented for deduction of VAT;

The debit of account 44 "Sales expenses" subaccount "Advertising costs",

Credit account 10 "Materials" - 15,000 rubles. - the cost of the billboard is included in the cost at the time it is put into operation.

Debit of account 08 "Investments in non-current assets",

Credit of account 60 "Settlements with suppliers and contractors" - the billboard is accepted for accounting;

Account debit 01 "Fixed assets",

Credit account 08 "Investments in fixed assets" - the billboard is included in the fixed assets;

The debit of account 44 "Sales expenses" subaccount "Advertising costs",

Account credit 02 "Depreciation of fixed assets" - depreciation is charged.

When taking into account the costs of outdoor advertising, if an organization uses the services of an advertising agency to place advertisements on advertising structures owned by the agency for a long period of time, the costs of placement should be written off evenly.

The costs of posting information on the Internet are advertising. This point of view is confirmed by the Ministry of Finance of Russia, which provides appropriate explanations in a letter dated December 6, 2006 N 03-03-04 / 2/254 "On the procedure for attributing the costs of making leaflets, flyers and advertising costs via the Internet to the organization's costs for advertising for the purpose of taxation of profits. It, in particular, states that, according to the Law on Advertising, the concept of telecommunication networks includes the placement of advertising on the Internet. Consequently, the costs of advertising activities on the World Wide Web are classified as advertising. in the letter of the Ministry of Finance of Russia dated January 29, 2007 N 03-03-06 / 1/41 "On accounting, when taxing profits, of the costs of placing advertising products on the Internet containing advertising information about the organization or about individual services provided by the organization", data costs are not standardized, but are taken into account when calculating income tax in full.

According to clause 7 of Ch. 2 PBU 18/02, a permanent tax liability (asset) means the amount of tax that leads to an increase (decrease) in tax payments for income tax in the reporting period.

A permanent tax liability (asset) is recognized by an entity in the reporting period in which the permanent difference arises.

A permanent tax liability (asset) is equal to the amount determined as the product of a permanent difference arising in the reporting period by the income tax rate established by the legislation of the Russian Federation on taxes and fees and in effect at the reporting date.

Permanent tax liabilities are reflected in accounting on the profit and loss account (subaccount "Permanent tax liability") in correspondence with the credit of the account for accounting for tax and levy settlements, i.e. a permanent difference arises if expenses partially taken into account for tax purposes are not taken into account in the future (in the following tax periods).

In accounting, a permanent tax difference will be reflected by the entry:

Debit account 99 "Profits and losses",

Credit of account 68 "Calculations of taxes and duties" subaccount "Calculations of income tax" - a permanent tax liability is taken into account.

With regard to temporary differences, according to paragraph 8 of Ch. 2 PBU 18/02, temporary differences mean income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax - in another or in other reporting periods. Temporary differences, in turn, are subdivided into deductible temporary differences and taxable temporary differences.

Taxable temporary differences are referred to in clause 12 of the same RAS: taxable temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should increase the amount of income tax payable to the budget in the next after the reporting or in subsequent reporting periods.

Taxable temporary differences result from:

1) the use of different methods of calculating depreciation for accounting purposes and the purposes of determining income tax;

2) recognition of proceeds from the sale of products (goods, works, services) in the form of income from ordinary activities of the reporting period, as well as the recognition of interest income for accounting purposes based on the assumption of temporary certainty of the facts of economic activity, and for tax purposes - on a cash basis ;

3) the application of various rules for reflecting the interest paid by the organization for the provision of funds (credits, loans) to it for use for accounting and tax purposes;

4) other similar differences.

Temporary differences arise if expenses are partially accepted in the reporting period, but it is probable that the remainder of the expenses will be recognized for taxation in the next reporting period.

According to clause 11 of PBU 18/02, deductible temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should reduce the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods.

Deductible temporary differences result from:

1) the use of different methods of calculating depreciation for accounting purposes and for determining income tax;

2) the use of different methods of recognizing commercial and administrative expenses in the cost of goods sold, goods, works, services in the reporting period for accounting and tax purposes.

3) loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees;

4) application, in the case of the sale of fixed assets, different recognition rules for accounting and tax purposes of the residual value of fixed assets and the costs associated with their sale;

5) the presence of accounts payable for purchased goods (work, services) when using the cash method for determining income and expenses for taxation purposes, and for accounting purposes - based on the assumption of temporary certainty of the facts of economic activity;

6) other similar differences.

Clause 4 of PBU 10/99 determines that:

“The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

operating expenses;

non-operating expenses ".

41-1 "Goods in warehouses";

Product manufacturing organizations produce cn Estimation of the value of manufactured products used for advertising purposes using the following sub-accounts opened to account 43 "Finished products":

43-1 "Finished goods in stock";

If, in the formation of advertising costs, the organization performs some work on its own, then initially such costs are recorded by the organization on account 23 "Auxiliary production".

Let us consider the above in more detail using an example (all amounts used in the example are indicated without VAT).

Example.

An organization engaged in the manufacture of lamps takes part in the exhibition. Samples of lamps were used to decorate the exhibition stand; the total cost of samples was 650,000 rubles. The costs of delivery, registration were made on our own, the cost amounted to 5,000 rubles. During the exhibition, some of the products were distributed among potential consumers of the products, the other part became unusable (broken). On the basis of the order of the head, all samples were recognized as fully used during the exhibition. The organization issued an act on the write-off of finished products for advertising purposes.

End of the example.

Trying to protect themselves from the risk of non-payment, organizations providing advertising services require customers to make a prepayment.

At the same time, it is advisable to open the following subaccounts to account 60 "Settlements with suppliers and contractors":

60-1 "Settlements with suppliers and contractors for services rendered";

60-2 "Advance payment".