Virtually any enterprise during itseconomic and financial activities, there is a need to carefully monitor and correctly take into account transportation costs. The order of their accounting is determined by the terms of concluded contracts with buyers and sellers. If the contract reflects the condition that the buyer independently compensates for all transportation costs, the amount of compensation is the income of the supplier enterprise. The payment for the delivery of goods by rail by the supplier is an expense that reduces the taxable base. So, if excess of compensation over expenses incurred for the delivery of goods to the buyer, the enterprise has a tax base for income tax.

There are 2 types of transportation costs:

1. Those that are included in the cost of delivery of the goods, while the delivery price already includes all costs for delivery to the consumer.

2. Those that when negotiating a sale price with the condition "supplier warehouse" are highlighted in a separate line. The buyer pays the cost of delivery of goods in addition to the very cost specified in the contract. The supplier is obliged to provide the buyer with the primary documents, which is confirmed by the fact of such expenses and their payment. At its core, the supply contract is divided into 2 parts. The first contains the terms of purchase and sale, in the second - the elements of the contract for the provision of transportation services. At the same time, the supplier is the delivery agent, and the buyer is the principal.

Transportation costs for delivery of goodsproducts often in its cost constitute a significant part. Therefore, in goods invoices issued by suppliers, such costs are often allocated on a separate line, although they can be simply included in the cost. In this case, it is clear that the buyer pays the seller's transportation costs. The display of such transactions in the accounting depends on the documentary.

If the transportation costs under the contractthe carrier organizations are not compensated by the buyer, they are included in the sale costs. If, under the contract, the carrier's costs are reimbursed by the buyer, they are reflected in account 76 "Settlement with different debtors and creditors".

Transportation costs, the posting of which depends on the terms of delivery in accounting, is reflected as follows:

- performed by transport and the supplier's own forces - in the credit of account 44, which takes into account sales;

- carried out by the transport organization,aviation, railway transport, sea and river transport or other transport enterprises - on the credit account 76 (not reflecting them as part of the proceeds). They can also be taken into account in transit settlement accounts. To maintain such an account, the seller must document that it performs only the functions of an intermediary and does not provide transportation services on its own.

When selling goods with the services of transport organizations and recording the relevant postings, the following are done:

  • Дт 60 Кт 51 - services of the organization-carrier are paid;
  • Дт 76 Кт 60 - the indebtedness of buyers for transportation of the goods is reflected;
  • Дт 51 Кт 76 - receipt of money for reimbursement of transportation costs.

Transportation costs are:

- direct (expenses for the delivery of commercial productsto the warehouse, not included in the cost of goods). Direct costs, which are related to balances in the warehouse, are determined by average interest for the month, taking into account the balance at its beginning.

- indirect (all others).

Thus, the costs that are involved inthe formation of the value of goods and are reflected in the primary document in a separate line, for taxation are allocated to the leftovers of commodity products in the warehouse. No transportation costs allocated by a separate line are necessary.

Transportation costs, which are accounted for on the basis of invoices. 44, include in the cost price of goods sold direct method. If such a distribution is not possible, these costs are distributed among different names of goods by their volume or weight, the production cost.

Transportation costs for delivery of goodsproducts to the warehouse together with the amount paid under the contract to the supplier, represent the actual costs of purchasing the goods and increase the cost of all unrealized products.

At purchase of commodity-material assetsthe enterprise incurs various associated costs, such as insurance and cargo transportation costs, port payment, customs fees, commission brokerage. These costs are called transport-procuring. Their account is maintained on the account intended for the registration of goods (281, 286, 282). The actual cost of materials includes:

- cost of the material;

- Transport and procurement costs (TZR).

To facilitate the allocation of these costs, it is possible to adopt such methods:

1. If TZR is not more than 10% of the value, their amount is fully written off to the production accounts and the cost of the materials sold.

2. Distribution of TZR in the current month in terms of specific weight (in% of the cost of materials), formed at the beginning of the month.

3. TZR refer to the standard, fixed in the planned calculations, to the cost of materials used.

4. TZR monthly write off on the cost of the materials released (used) (if their specific weight is up to 5%).

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