Non-operating expenses - what is it?

Initially, entrepreneurship is not so difficult. But when you start to go deeper, a lot of new factors and moments appear with which you understand that not everything has been taken into account. Well, the experience is gained gradually. But surprises can be significantly reduced if well prepared for them. And one of such working moments is non-operating expenses of the organization. What it is? When do they arise?

general information

Non-operating expenses include expenses of the organization that are not related to the production of products and their subsequent sale. At the moment there are two types:

  1. Expenses that have arisen in current activities. More information about them can be found in paragraph 1 of Art. 265 of the Tax Code of the Russian Federation. As an example, you can bring: spending on property that was leased; interest on loans received, as well as issued securities; negative exchange differences that arise when a currency is revalued if there is a debt in it; legal costs (payment of lawyers and other personsthat they provide legal assistance and offer the services of representatives); contractual sanctions (penalty, penalty, penalty) to be paid to counterparties; expenses for cancellation of production orders, as well as for capacities that did not supply products; deductions to the reserve for doubtful debts; conservation costs for fixed assets; bonuses or discounts provided to customers under certain conditions; costs of banking services; other expenses that are not related to the sale and production of goods; liquidation payments.
  2. The second paragraph is slightly different, but its essence is similar. It includes losses that were equated with non-operating expenses. The full list is available in paragraph 2 of Art. 265 of the Tax Code of the Russian Federation. As an example, we can mention the losses of previous years, which were revealed only now; losses from downtime at the enterprise due to internal production reasons; bad debts written off that cannot be covered by a reserve; shortage; the results of fires, accidents, natural disasters and other emergency situations.

It should be noted that this is not the full composition of non-operating expenses.Simply, if you list all the points and consider them additionally, it will take a larger volume than is provided within the article. Summarizing, we can say that these include any costs that allow you to reduce taxable income.

A small digression about income

non-operating income and expenses

The focus is on spending. But in order to better understand the topic, it is necessary to examine the non-operating income and expenses in the complex. After all, by comparing the two sides of the same coin, you can get a clearer and more understandable picture. Therefore, it is necessary to make a small digression about income.

In essence, this is a profit that is not related to the main activity of a commercial organization. A complete list is provided in Art. 250 of the Tax Code of the Russian Federation. According to her, non-operating revenues are recognized that are not subject to Art. 249 of the Tax Code of the Russian Federation. In general, they are very tightly regulated by the state.

So, in art. 251 of the Tax Code listed incomes that are not the basis for income taxes. In addition, of interest is the Regulation on the composition of costs. If we talk about banking institutions, then they have a separate article 290 of the Tax Code of the Russian Federation, which describes the features of the separation of the income of these structures from the operations in question. In addition, it is useful to study more Art. 266, 267, 278, 292, 294 and 300 of the Tax Code of the Russian Federation.Briefly, it must be remembered that the creation of reserves in excess of the amount used is domestic income. In general, the state is not very willing to miss its benefits. Therefore, non-operating income and expenses are put in a rigid framework.

About accounting

non-operating expenses loss

Suppose there is a certain movement. How, then, is the accounting for non-operating expenses? And what to use? For these purposes, there is an account 91, which is called "Other income and expenses." It is necessary, however, not himself, but his component. Namely - subaccount 91-2. When are non-operating expenses displayed? To do this, let's build a small table:

Type of consumption

Moment of reflection

Maintenance of the property that is leased

Much depends on the type of spending that occurs. So, depreciation is charged on a monthly basis, while the cost of certain services or works of other organizations - on the date of the calculation according to the previously concluded contracts

Interest paid on debt liabilities that are valid for more than one reporting period

Here we are talking about redemption, either by date or on the last day of each month.

Negative exchange rate difference that arose during the revaluation of currency and debt in it

In such cases, it is necessary to focus on the date of the transaction.

Negative differences that occur when buying or selling a currency at a rate that differs from that set by the Central Bank

To do this, take the date of transfer of ownership

Fines and penalties accrued due to breach of contract

The date of their recognition or award by the court

The amounts of deductions to reserves, as well as the formation of other non-operating expenses

Date of their accrual

Of course, this is not all. But now the general provisions are considered, which need to be guided, when non-operating expenses arise. The loss in this case is repaid by one of several options. Therefore, the union was made to reduce the material.

How are they reflected?

indirect non-operating expenses

But this is not the whole bureaucracy. Where and how is the amount of non-operating expenses displayed? In cases where they fall under paragraph 1 of Art. 265 of the Tax Code, they need to be displayed in the Declaration on the income tax.For this, line 200 of Appendix No. 2 to sheet 02 is used. Here it is necessary to indicate the total amount of expenses that were received during the reporting period. But that's not all. Need to pay attention yet:

  1. Line 201. This shows the amount of accrued interest for loans received and securities issued.
  2. Line 202. These include contributions to the reserve for the social protection of persons with disabilities.
  3. Line 204. This shows the amount that was used to liquidate fixed assets, as well as the write-off of intangible assets.
  4. Line 205. It records the amount of contractual sanctions aimed at reparation of damage, which is recognized by the organization or a court decision, which entered into force in the reporting tax period.

Why is there no line 203 here? The fact is that since 2015 it has not been filled. It should be noted that the indicators of lines 201-205 can not exceed the number entered in 200.

About loss

Bureaucratic moments require them to be considered separately. All losses should be displayed in line 300 of Appendix No. 2 of sheet 02. There are also certain points here. Thus, in line 301, the amount of losses that have been incurred in previous years, but identified only in the current period, is indicated. This can be waste, theft and the like.Line 302 displays the amount of bad debts written off that are not covered by reserves. The values ​​specified in 301 and 302, together should not exceed the number recorded in 300. But this is not all.

According to clause 5.2 of the Procedure for completing the declaration, the indicators for lines 200 and 300 should be displayed in 040 of the same sheet 02. Although this is, at first glance, an insignificant requirement, it should not be ignored. For it is better to do everything that is needed so that there are no questions from the side of public services.

Study of legislation

amount of non-operating expenses

To fully enjoy all available rights, they must be known and protected. And in order not to add extra obligations, they also need to know "by sight". For there are indirect non-operating expenses that are recorded as profit. And for this, let's go through article 265, which treats all these expenses well. In the future, attention will be paid exclusively to it with reference to certain points of other provisions. After all, we went through the legislative provision of income, but we missed expenses. Although they are the main theme.

What does non-operating expenses include? As written in Article 265, they include all expenses that are not related to production and / or sales.A clear list of what can be considered from this point of view is given:

  1. Expenses that were directed to the maintenance of the property transferred under the lease or lease agreement, including depreciation. If organizations provide property on a systematic basis and for a fee and / or with the transfer of other exclusive rights that arise from patents for inventions, industrial designs and utility models, then this clause also applies to them. After all, the costs are on this point.
  2. The expenses that are due to the payment of interest on debt obligations of any kind. True, it is necessary to focus on articles 269 and 291, in order to avoid problems with regulatory authorities. In addition, interest payments that relate to the restructuring of arrears of fees and taxes in accordance with the procedure provided by the Government of the Russian Federation also apply here. The cost is the amount that was accrued for the actual time of use.

But that's not all: about securities

Let's shift priorities. Attention is still paid to:

  1. The cost of organizing the issuance of own securities,including the preparation of an issue prospectus, the purchase (production) of forms, their registration, maintenance and payment for the services of the registrar, depositary, providing information to shareholders.
  2. The cost of repaying its own equity debt securities that are traded on the market. You must pay the difference between their actual value and par value.
  3. Expenses that are associated with the maintenance of securities that were acquired by the taxpayer. This includes payment for the services of the registrar, depository and expenses related to the receipt of information.

All these non-operating expenses are provided for in Article 265. But this is far from the end.

About currency

other non-operating expenses

Here it is necessary to focus on article 291. These include the costs that were incurred due to negative exchange differences. The only exception is the loss on revaluation of advances received or issued. In this case, a negative exchange rate difference is recognized as arising from the devaluation of property, represented in the form of currency values ​​and claims, which are expressed in them. There is an exception to this - securities that are denominated in the cash of another state.It also applies in cases where the official rate set by the Central Bank of the Russian Federation has been changed. Attention is paid to the negative or positive difference, which occurs due to the deviation of the cost of sale or purchase from the values ​​established by the main regulator.

And a little about other non-operating expenses.

non-operating expenses of the organization

What else needs to be mentioned? First of all, expenses that are aimed at creating reserves for doubtful debts. For this purpose, the procedure established by Article 266 is used. In addition, the expenses that are incurred by the license holder for the use of the subsoil, within which a new offshore field of carbohydrate raw materials has been found, are included here. It is necessary to mention the expenditure that goes to the elimination of fixed assets that are decommissioned. Do not forget about the write-off of intangible assets. At the same time, the amount of depreciation deductions is included according to the established useful life. In addition, you need to take into account the expenses that go to the liquidation of property, construction and installation of which is not completed. But in this case it is necessary to focus on article 267.4 of the Tax Code of the Russian Federation.It should also be mentioned about the costs that are associated with (races) the conservation of production facilities and facilities and the expenditure that goes to their maintenance.

Attention deserve arbitration fees and court costs. Also, non-sales are attributed to spending that goes to the cancellation of production orders and capacity that are not engaged in the manufacture of products. This is discussed in more detail in Articles 318 and 319 of the Tax Code.

In addition, it is necessary to mention the operations with the container. Unless, of course, they are not subject to paragraph 3 of Art. 254 Tax Code. You should also take into account the amount of taxes that have been paid for the supply of inventories, services, works in the presence of accounts payable, which is written off in accordance with paragraph 18 of Article 250. In addition, it is worth mentioning the costs of banking services, holding shareholders meetings, mobilization preparation, operations with some financial instruments (focusing on articles 301-305 of the Tax Code of the Russian Federation), deductions to DOSAAF and bonuses (discounts) to customers.

Conclusion

non-operating expenses include

Believe me, it is not for nothing that even for the smallest enterprises it is recommended to hire accountants or transfer accounting to outsourcing.After all, a third, if not half of this material is just a listing of what and under what article is taken into account. And in order to understand all the nuances of non-operating expenses, they need to be studied not one month - or maybe even a year.

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