Is it possible to immediately charge expenses for the repair of fixed assets, recorded by the enterprise on balance sheet account 23, to the balance sheet account? 90.2? Or is it necessary first by 20, and then by cost of sales?

Yes, it is possible if the auxiliary unit provided services (performed work) to other organizations. Make the posting at the time of sale of these services (works). Debit 90-2 Credit 23. In all other cases, close the turnover on account 23 to production accounts (20, 25, 26, 29). In this case, determine the procedure for writing off account 23 in the accounting policy for accounting purposes.

The rationale for this position is given below in the materials of the Glavbukh System vip version

Auxiliary production is designed to ensure the normal operation of the main production by providing it with a certain type of service or performing work. In addition, they can provide services (perform work) to other auxiliary divisions of the organization (for example, service industries and farms). In some cases, auxiliary productions provide services (perform work) to the outside. In addition, auxiliary production can produce spare parts, production and household equipment, etc.

Accounting

Accounting for the costs of auxiliary production is carried out on account 23 “Auxiliary production”.

The debit of account 23 accumulates all expenses that are associated with the activities of auxiliary production: material expenses, labor costs, depreciation and other expenses. These costs, as in primary production, are divided into direct and indirect (general production and general economic). Determine the procedure for classifying specific expenses as direct or indirect on your own based on the organization of production and industry characteristics.

Direct expenses as they arise are recorded in the debit of account 23 in correspondence with the accounts for accounting for costs of auxiliary production. In this case, do the wiring:

Debit 23 Credit 10 (02, 05, 29, 69, 70...)
– direct costs of auxiliary production are taken into account.

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

Consider overhead costs as part of the costs of auxiliary production in one of the following ways.
1. Using account 25 “General production expenses”. In this case, first account for such expenses as a debit to this account, and then at the end of the month write them off to account 23. In this case, make the following entries:

Debit 25 Credit 10 (02, 05, 69, 70...)
– general production expenses are reflected;

Debit 23 Credit 25
– general production costs related to auxiliary production are taken into account.

For more information on how to account for general production expenses, see How to write off general production and general business expenses.

2. Bypassing account 25 “General production expenses”. In this case, account for the costs of servicing auxiliary production directly on account 23. Use this option only if it is possible to clearly determine whether such expenses belong to auxiliary production. In this case, do the wiring:

Debit 23 Credit 10 (02, 05, 69, 70...)
– general production expenses are reflected, the belonging of which to auxiliary production can be clearly established.

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

Consider general business expenses as part of the costs of auxiliary production (i.e., on account 23) if the organization does not immediately recognize them in the cost of products sold (i.e., does not write them off at the end of the month to account 90-2). For more information about this, see How to write off general production and general business expenses. In this case, make the following entries:

Debit 26 Credit 10 (02, 05, 69, 70...)
– general business expenses are reflected;

Debit 23 Credit 26
– general business expenses related to auxiliary production are taken into account.

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

After the services (work) are provided (performed), write off their cost (i.e., expenses recorded in the debit of account 23) from the credit of account 23 to the accounts for recording production costs or financial results, depending on who is their consumer (Instructions for the chart of accounts). In this case, make entries in correspondence:

– with account 20 “Main production” or account 25 “General production expenses” - if services (work) were provided (performed) to ensure the operation of the main production:

Debit 20 (25) Credit 23
– the cost of services provided (work performed) of auxiliary production is taken into account as part of the costs of main production;

– with account 26 “General business expenses” – if auxiliary production ensured the work of the organization’s management units:

Debit 26 Credit 23
– the cost of services provided (work performed) of auxiliary production is taken into account as part of the costs of the organization’s management departments;

– with account 29 “Service industries and farms” - if services (work) were provided (performed) to service industries and farms:

Debit 29 Credit 23
– the cost of services provided (work performed) of auxiliary production is taken into account as part of the costs of service industries and farms;

– with account 90 “Sales” or account 91 “Other income and expenses” – if auxiliary production provided services (performed work) to other organizations. Make postings at the time of sale of these services (works):

Debit 62 Credit 90-1 (91-1)
– income from the sale of services (works) of auxiliary production is reflected;

Debit 90-2 (91-2) Credit 23
– the cost of services provided (work performed) of auxiliary production is taken into account as part of expenses that reduce income from their sale;

Debit 90-3 (91-2) Credit 68 subaccount “VAT calculations”
– VAT is charged on the cost of services (works) sold (if this operation is subject to VAT).

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

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

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

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

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

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

Fix the selected option in the accounting policy for accounting purposes (clause 7 of PBU 1/2008).*

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

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

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

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

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

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

For more information on how to account for the receipt of materials using account 10 or 15, see How to register and reflect the receipt of materials in accounting and taxation.

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

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

Large enterprises, in addition to the main production, also have auxiliary ones in their structure. These divisions play an important technical and organizational role, and their costs affect the unit cost of the main product. To determine the cost of the finished product of an enterprise, you first need to calculate the work or services of auxiliary production. To do this, the accountant needs to correctly keep records of auxiliary production for a month, and then correctly distribute their costs between the main products.

Concept and types of auxiliary production

Auxiliary production is part of the production process in the form of an internal structural unit for servicing other production.

The main purpose is to support the uninterrupted operation of the main production with a minimum of costs for its operation. That is, it is more profitable for an enterprise to maintain such additional services and facilities itself than to use the services of third-party organizations.

Main characteristics of auxiliary production:

Do not produce main products;
They can produce semi-finished products for transfer to the main workshops or for external sales;
They transfer services or resources to other divisions at cost or transfer price;
Surplus products from auxiliary divisions can be sold to other organizations at selling prices.

Types of auxiliary units:

Mechanical repair shops - workshops, design bureaus or departments engaged in the repair of buildings (structures) with their communications, equipment, tools;
Transport division - a vehicle fleet of cars, trucks and special vehicles, trains, airplanes, helicopters, sea and river vessels or horse-drawn (using animals) transport of the enterprise, as well as conveyors, robots, pipelines, gas stations, car washes involved in production supply and sales of products, including transport used to move goods within workshops;
Energy facilities are divisions involved in the production and transportation of various energy and water (electrical substations, high-voltage substations, boiler rooms, compressor rooms, steam power shops, water pumping stations, inert gas and oxygen substations, telephone exchanges, special workshops for the repair of power equipment);
Services for the operation of refrigeration units - refrigeration and freezer chambers, cabinets, display cases, islands, ice generators, ensuring the safety of perishable products, as well as their divisions for their diagnosis and repair;
Construction of temporary non-title structures - units that ensure the functioning of construction sites (construction without a foundation of housing for builders, fences, showers, toilets, utility rooms for storing construction tools, field kitchens, etc.).

How large these productions will be depends on the industry and the needs of the enterprise.

Auxiliary production can become the main one if its share in sales volume (revenue) increases significantly.

Accounting and analytical typification of auxiliary production

The costs of auxiliary production become part of the organization's total costs. For effective cost management, it is important to constantly analyze auxiliary structural units according to the following criteria:

What exactly does auxiliary production produce?
What are its costs?
How are these costs structured?
Is this ancillary production breaking even?
What level of profitability does each type of auxiliary product (work, service) have?
How can unit costs of auxiliary departments be reduced without compromising the quality of products, works or services?

Depending on the process of calculating product costs, it is customary to distinguish the following types:

Simple ones (steam boiler room, compressor room, power shop) - in them the technological cycle lasts one period and homogeneous products are produced. The actual cost is determined by dividing the total costs by the total volume of products produced or work performed;
Complex (repair, transport, tool facilities) - they produce many types of products (services), and the production process is a sequence of several different technological operations. The costing unit is either a unit of finished product or a separate order.

Accounting for costs of auxiliary production

In accounting, all costs of auxiliary workshops are divided into groups:

Direct - relate directly to the final product of the division at the time of occurrence (account 23);

Indirect – general workshop or general plant costs relating to many departments and types of products (works, services). They are subject to accumulation during the month in separate accounts and distribution during calculation (accounts 25 and 26).

Domestic accounting legislation allows enterprises to independently separate emerging costs into direct and indirect (overhead). But the procedure for such grouping for accounting purposes is fixed in the company’s accounting policies.

Chart of accounts (approved by order of the Ministry of Finance RF dated October 31, 2000 N 94n; as amended on November 8, 2010) allocates account 23 “Auxiliary productions” for these purposes. This is an active, calculation account. The debit reflects the costs incurred, and the credit reflects the output of products (works, services).

On account 23, costs are accumulated in the context of individual auxiliary productions. That is, to synthetically account for the costs of each auxiliary production, its own sub-account is opened. Although standard subaccounts are provided for in the Chart of Accounts, the organization has the right to supplement and expand them, taking into account its specifics.

Analytical accounting is carried out for each type of service (work).

In the debit of account 23, information is accumulated as follows:

Direct expenses (from the credit of accounts 10, 70, 69...);
Distributed indirect costs related to auxiliary shops (from the credit of accounts 25, 26);
Losses from marriage (from credit account 28).

Please note: When calculating the workshop cost of products of auxiliary production, only general production costs can be reflected in indirect costs (Dt 23 - Kt 25). Then the general business expenses incurred will be distributed between individual types of the enterprise's main products (Dt 20 - Kt 26).

The balance on account 23 indicates the presence of work in progress.

Features of accounting for overhead costs of auxiliary production

The distribution of overhead costs takes place in several stages:

Select a costing object to assign costs;
Distributed costs are determined and accumulated;
The distribution base is selected;
Costs are distributed through mathematical calculations;
The operation is reflected in the accounting accounts.

The distribution base is taken to be the indicator that best characterizes the specifics of a particular unit. This basis cannot be changed frequently because it forms the basis of accounting policies.

Possible distribution base options:

For labor-intensive industries: time (man-hours) of work of key workers or their salary;
For energy-intensive industries: time (machine hours) of operation of production equipment;
For material-intensive industries: the cost of raw materials used;
Universal bases: volume (in natural units or in rubles) of production or the amount of direct costs.

Distribution using conditional coefficients (estimated rates) is allowed.

Attribution of costs of auxiliary production to the cost of main products

The inclusion of costs of auxiliary farms in the main divisions is carried out in proportion to the volume of services provided by them.

The share of services for a specific workshop is calculated as follows:

Volume of services provided to a specific main production / Total volume of services of the auxiliary workshop

To actually allocate costs, one of three methods is used:

“Direct distribution” - the entire cost of services is immediately included in the costs of the main departments without taking into account mutual services between different auxiliary departments. The simplest method, applicable in a situation where individual industries cooperate little with each other.

“Sequential (re) distribution” is a phased distribution of costs between the main, auxiliary and service departments, lasting until the amount of costs of the auxiliary departments becomes so small that there is no point in its further distribution. These scanty balances are written off as expenses of the main workshops. This method is more labor-intensive, but more accurate. It is used when the mutual services of auxiliary and service departments cannot be ignored.

Dt 23/one specific subaccount – Kt 23/other specific subaccount,

Dt 20/certain subaccount – Kt 23/certain subaccount;

“System of equations” – distribution of costs using the provisions of series theory. The method is similar in principle to redistribution, but requires the use of special software to form a system of mathematical connections.

The choice of method for attributing the costs of auxiliary units to the cost of the main product is determined within the framework of management accounting. The main condition is a logical justification for all calculations and documentation in the accounting policies and in the calculation regulations.

The organization of cost accounting for auxiliary production depends on:

- their type and functions performed;
- type of technological process;
- the nature of the products being manufactured;
- type of economic activity (industry), etc.

The nomenclature of costing items and the organization of analytical cost accounting depend on the type of economic activity.

Nomenclature of cost items in auxiliary production abbreviated:

1) materials minus returnable waste;
2) fuel and energy for technological purposes;
3) wages of workers with contributions to insurance funds;
4) general production expenses;
5) general business expenses (when selling services externally).

Auxiliary productions are divided into simple And complex .

IN simple auxiliary production the last two articles are missing. In these industries, one type of product is produced or one type of service is provided, so the cost per unit of production is determined by simply dividing the total amount of costs for the workshop by the quantity of products in physical terms. The total amount of costs is calculated in statement No. 12 in the debit of account 23 “Auxiliary production”. The basis for compiling statement No. 12 in auxiliary shops is the same development tables as in the main shops.

The organization of accounting in simple auxiliary production is based on analytical accounting of manufactured products or services provided in quantitative terms. Based on its data, the number of services is determined by:

- types (steam, water, etc.);
- consumers (workshops, sites);
- areas of use (propulsion of machinery and equipment, lighting, heating, etc.).

Such indicators are obtained in various ways depending on the equipment of the enterprise with control and measuring instruments and equipment (KIPiL).

1) direct method, i.e. based on instrumentation and control indicators;
2) elimination method, in which one of the areas of consumption (for example, for building lighting) is measured or calculated as accurately as possible, to which services are written off according to the standard. The difference between the actual volume of services and the calculated standard is attributed to another area of consumption (for example, for technological needs);
3) calculation method, in which a special calculation of the standard consumption of services is made for each area. When calculating, the power and productivity of the units are taken into account. The actual volume of services is distributed in proportion to the standard volume.

To complex auxiliary productions include those supplying heterogeneous products and having significant balances of work in progress (tools, repairs, containers, etc.). Cost accounting in them is closer to the main production. The direct costs of such workshops are taken into account on account 23 “Auxiliary production” in the context of completed orders. An order can be opened:

- into a group of similar instruments;
- for the repaired object (group of objects) of fixed assets;
- for a batch of spare parts, etc.

Indirect costs for the workshop are collected in the debit of account 25 “General production expenses” and distributed between orders in proportion to the selected base.

The target area of activity of auxiliary production shops is provision of services to the main production. For the company, this is internal turnover. Such services are valued at shop cost. Auxiliary workshops can provide services or carry out work outsourced. Such services, as well as internal capital construction services, are assessed at full cost.

A feature of auxiliary production is the presence counter services provided by auxiliary shops to each other. To determine the actual cost of services provided by auxiliary production shops to main consumers, it is first necessary to somehow evaluate the counter services. Most often they are assessed by:

- planned (standard) cost;
- at the actual cost of the previous reporting period.

For the distribution of services of auxiliary production, the development table “Distribution of services of auxiliary (service) production and farms” is intended. The table consists of four sections. The third section is intended to distribute the costs of workshops that produce materials and are not service providers. Here the cost of materials produced by auxiliary production is calculated. In the fourth section, depreciation for vehicles is calculated.

For synthetic entries for accounting for auxiliary production, the account is intended 23 “Auxiliary productions”. According to him debit The total amount of expenses is collected in correspondence with different accounts:

from the credit of account 10 - direct material costs;

from the credit of accounts 70, 69, 96 - direct labor costs with accruals in

from the credit of accounts 02, 05, etc. - other single-element costs (in simple industries);

from the credit of accounts 60, 51, 68, 71, 76, etc. - the cost of services of third-party organizations and other cash expenses, as well as the amount of taxes and fees (in simple proceedings);

from the credit of account 23 - the cost of counter services provided by auxiliary production shops to each other;

from the credit of account 25 - the amount of overhead costs for servicing production and managing workshops;

from the credit of account 26 - the share of overhead costs for servicing production and enterprise management (for services provided externally, major repairs carried out in an economic way and capital construction).

On the credit of account 23 “Auxiliary productions » the costs collected for the month, adjusted for changes in work in progress balances (increase or decrease), are distributed and written off according to their intended purpose: in Debit account 23 - counter services provided by auxiliary production shops to each other;

in the debit of accounts 25, 26, 44 - services provided to the main production shops;

in the debit of accounts 90.91 - services provided to third-party consumers;

in Debit account 10 - material assets produced by auxiliary workshops used within the enterprise.

The activities of any company provide not only profit, but also expenses intended to ensure it, most of which fall into the category of general business expenses.

At the same time, not all entrepreneurs know that general business expenses have their own structure and must be correctly distributed and indicated in accounting, since the current legislation provides special rules for working with this reporting.

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In this regard, the head of any organization must know what general business expenses include and how to interact with them correctly.

Basic Rules

In order to start working correctly with general business expenses, you need to understand what they are and what categories of costs are included in this group.

Concept and classification

General business expenses include all expenses that are necessary to ensure the production and sale of products. It is worth noting the fact that they themselves belong to one of two categories - direct and indirect.

The first group includes any expenses that are associated with material costs and labor costs. Each manufactured product includes certain materials, and the main ones are those that ultimately form an element of the finished product, and their cost can be attributed to a specific product without special costs.

Indirect costs include a set of costs that are directly related to production processes, but cannot be attributed to any specific type of product. They themselves are divided into two groups - general production and general economic, that is, those that are carried out for the purpose of production management.

Thus, the comprehensive costs include:

Cost type	What does it include
General production	current repair and maintenance of equipment; energy costs; and the vehicles used; auxiliary production services; salary and all kinds of social contributions; ensuring intra-factory transportation; any other costs associated with the operation of equipment or organization of production.
General economic	technical management costs; production management costs; costs necessary to manage supply, procurement and financial and sales activities; labor supply costs, including preparation, recruitment, training and other necessary procedures; payment ; maintenance and repair of the company's real estate; mandatory fees, payments, taxes and deductions provided for by current legislation.

General details

General operating expenses include any costs associated with managing the company's operations. In particular, this concerns the maintenance and payment of salaries for management staff and employees of management departments, including all kinds of deductions that are required for medical and social insurance of employees, sending them on business trips, as well as relocating employees to various assignments.

Unlike production costs, including those related to the operation of equipment and included in general shop expenses, general business expenses directly depend on the characteristics of the management organization and the duration of the reporting period. Thus, the company administration and accounting department have much more influence on these costs, and they themselves are realized in the process of preparing management cost estimates.

Options for organizing accounting, as well as summarizing available information about the amount of such costs, directly depend on the organization’s planning and rationing scheme.

The distribution of such expenses is carried out initially between services, work and products for one’s own economy, allocated to a separate independent one, as well as for payment for the services of other companies and any products that will be sold in the future. Only then are the costs distributed by type of product in the part that falls on finished products.

What does the service cover?

any deductions that are sent to the social protection fund;
expenses allocated for remuneration of administration and management;
expenses necessary for telegraphic and postal transfers;
expenses for travel or business trips to perform any official tasks;
expenses for the purchase of office supplies;
printing services;
deductions necessary for the restoration of fixed assets included in the general business category;
costs that are required to carry out all kinds of labor protection measures, as well as to ensure full compliance with established safety regulations;
payment for consulting and information services;
expenses that are required to pay for vacations provided for young specialists before they begin their working career;
expenses for carrying out all kinds of;
mandatory fees and taxes established by current legislation;
non-production costs;
expenses provided for in the event of a reduction in the total number of employees of the company.

Procedure method

General business expenses that are written off for finished products must be distributed according to write-off methods or proportionally, depending on whether they relate to current expenses or are entered as a separate element of the cost of finished products. The cost write-off method used must be indicated in.

The vast majority of enterprises use the second method when drawing up a company’s accounting policy, since it allows them to reduce and significantly simplify the procedure for writing off general business expenses. The use of this method is envisaged if all products sold, to which the costs recorded on account 26 are related, are fully realized or if the amount of general business expenses in relation to the total cost is insignificant.

This procedure for writing off general business expenses is most often found in practice in the work of those organizations that work directly with production processes, since they require competent accounting of the composition of costs that have an impact on the final cost of goods produced and, accordingly, on the financial result.

Distribution of general business expenses

In order to distribute general business expenses, you need to draw up a separate statement. It is worth noting that most companies distribute general business expenses among all costing objects in accordance with the amount of the basic salary among production employees.

It is worth noting the fact that many costs that fall into the category of general business expenses have certain restrictions in the form of established limits or tax standards, cost control and other tasks.

In the process of writing off any such costs in any areas, first of all, they are distributed between finished products and unfinished production, and a separate part is transferred to the cost of services and work of auxiliary workshops.

Thus, depending on how certain production departments operate, different methods for allocating overhead costs may be used:

In any case, the distribution algorithm is as follows:

From the accounting registers the amount of general business expenses allocated by the company for the specified reporting period is determined.
In accordance with the distribution base for such costs in the accounting policy, the summation of all elements that are included in it in ruble terms is carried out.
The distribution coefficient is determined by dividing the results obtained in point “1” by those obtained in point “2”.
The total amount of expenses that fall on individual elements of the base is calculated by multiplying each of them by the resulting coefficient.

Analytical and synthetic accounting

Analytical accounting can be carried out through account 26 on several points:

managerial;
economic;
the remaining costs that are required to purchase office supplies, as well as provide the company with energy, water and sewerage.

In this case, the costs for each specific company are set in accordance with the characteristics of its work.

Synthetic accounting is one that is maintained in first-order accounts and includes data on any economic resources of the company, including the sources of their formation in cash.

Any transactions that are carried out on account 26 must be indicated as follows:

Write-off principle

There are several options for how you can write off general business expenses.

First of all, you can write them off to account 20 by transferring account 26 from the credit in the full amount if the company manufactures only one type of product, or for all individual types of products if the company conducts diversified activities.

The legislation defines costs that can be associated with the production of various types of products, the provision of a number of services and the performance of several types of work. This includes the cost of a particular type of product, work or service in the manner determined by the accounting policy of the organization. These costs are pre-accumulated on separate accounting accounts and written off upon expiration. There are two groups of indirect costs - general production and general business. In accounting they correspond to 26.

General expenses are the costs that an enterprise incurs to perform the function of servicing and managing its divisions related to both main and auxiliary production. In accounting, these amounts are accumulated in account 26, which allows you to control and keep current records of compliance with the estimates of these expenses. General business expenses include:

Costs for remuneration of administration and management personnel;

Contributions sent to the social protection fund;

Travel allowances and expenses for traveling on necessary official matters;

Expenses for postal and telegraphic transfers;

Expenses for office supplies;

Printing services;

Deductions for the restoration of fixed assets belonging to the general economic group;

Costs incurred for carrying out labor protection measures and compliance with safety regulations;

Costs of paying for vacations that young professionals are entitled to before starting work;

Expenses incurred when reducing the number of employees of an organization;

Payment for information and consulting services;

Audit costs;

Non-productive costs;

Taxes and mandatory fees.

General business expenses include the following:

Material;

Remuneration for work;

Contributions for social needs;

For the restoration of fixed assets;

Services provided by auxiliary industries;

Tax payments and fees;

Other expenses;

Unproductive costs.

Each type of cost from the above nomenclature can be divided into subgroups. These include general business expenses associated with the repair and maintenance of buildings and structures, as well as equipment that are not directly involved in the production of products, provision of services and performance of work. Separately, the costs that the enterprise incurs for the maintenance of the management apparatus and service personnel, and so on, can be highlighted. The range of items that are included in general business expenses for a given organization is established in standard industry instructions. These regulatory documents reflect the methodology for planning, calculating and accounting for the cost of manufactured products and are approved by the relevant ministries and departments.

General business expenses in analytical accounting are divided into groups contained in the nomenclature. Synthetic data is taken into account by the accountant on account 26, which does not provide for the presence of subaccounts. Costs incurred by the organization for general business expenses are reflected in debit. 02 and 10, 69 and 70, 71 and 76 and others can correspond with this account. The specific amounts and entries take into account the amount and type of expenses incurred. The loan is written off in the full amount of expenses incurred. There is no account balance at the beginning of the next reporting period.