The write-off of fuel and lubricants is carried out on the basis of the Guiding document R3112194-0366-03 “Standards for the consumption of fuel and lubricants in road transport” approved by the Ministry of Transport of Russia on April 29, 2003.
Fuel consumption standards are intended for organizations operating automotive vehicles in the Russian Federation, regardless of their form of ownership.
The basic fuel consumption value is determined for each model, brand or modification of the car as a generally accepted norm. The write-off standards for fuel and lubricants are set in liters per 100 km.
To establish fuel consumption standards. lubricants and correction factors that increase or decrease the basic rate for each vehicle are established by order of the manager in accordance with the requirements of the Fuel Consumption Standards.
Fuel consumption rates may increase under the following conditions:
1. When operating vehicles in the winter season, depending on the climatic conditions of the country's regions - from 5 to 20%. For example, in the central part of Russia, the winter premium is set at 10% from November 1 to March 31. In case of significant deviations (decrease or increase) in temperature from average daily or average statistical values (temperature limit -5 degrees C), the head of the institution may decide to clarify the beginning and end of the period of application of winter allowances, but only in agreement with regional (local) services Hydrometeorological Center of the Russian Federation.
2. When operating vehicles in cities with a population:
– over 3 million people – up to 25%;
– from 1 to 3 million people – up to 20%;
– from 250 thousand to 1 million people – up to 15%;
– from 100 to 250 thousand people – up to 10%;
– in cities and towns (with traffic lights and other traffic signs) with a population of up to 100 thousand people – up to 5%.
3. When operating vehicles that require frequent technological stops associated with loading and unloading, boarding and disembarking passengers, servicing pensioners, disabled people, sick people, etc. (stops at traffic lights, intersections and crossings are not taken into account) - up to 10% .
4. When driving the first thousand kilometers with new cars (break-in) and cars that have undergone major repairs, as well as during centralized transportation of such cars under their own power in a single state - up to 10%, when driving cars in a paired state - up to 15%, in a triple state – up to 20%.
5. For cars in operation for more than 5 years - up to 5%, for more than 8 years - up to 10%.
6. In winter or cold (with an average daily temperature below + 5 degrees C) time of year when cars and buses are idle and warmed up, as well as when idle with the engine running while waiting for passengers (including sick, disabled people, etc.) Standard fuel consumption is established on the basis that one hour of inactivity corresponds to 10 km of vehicle mileage.
Fuel consumption rates can be reduced by up to 15% when working on public roads outside the suburban area on flat, slightly hilly terrain (altitude up to 300 m above sea level). In the case of vehicle operation in a suburban area outside the city boundaries, correction (urban) coefficients are not applied.
For passenger cars, the normalized fuel consumption value is calculated using the formula:
Qн = 0.01х Нs x S x (1+0.01х D), where
Qн – standard fuel consumption, liters;
Hs – basic fuel consumption rate for vehicle mileage, l/100 km;
S – vehicle mileage, km;
D – correction factor (total relative correction or reduction) to the norm in percentage.
The standard consumption of oils and lubricants is calculated using the formula:
Mn = 0.01x Nm x Qn x (1+0.01+D), where
Мн – standard consumption of oils and lubricants;
Nm – basic rate of consumption of oils and lubricants;
Qн – standard fuel consumption;
D – correction factors.
Example 27.
On the balance sheet of the institution there is a GAZ-3102 passenger car manufactured in 2000 with a ZMZ-4022.10 engine. According to the waybill dated April 15, 2006, the GAZ-3102 traveled 400 km, including: in a city with a population of 250 thousand to 1 million people. - 50 km, in the suburban area - 330 km and in an urban village (with traffic lights and other traffic signs) with a population of up to 100 thousand people. – 20 km.
According to the vehicle data, the basic fuel consumption rate per 100 km is 13 liters.
Let's determine the estimated standard value of fuel consumption:
– fuel consumption in a city with a population of 250 thousand to 1 million people – 50 km – can be increased by 15%:
50 km x 13 l x 115% / 100 km = 7.5 l;
– 330 km have been traveled in the suburban area – no increase in the basic rate is made:
330 km x 13 l / 100 km = 42.9 l;
– in an urban village (with traffic lights and other traffic signs) with a population of up to 100 thousand people, a car traveled 20 km. In this case, the basic rate can be increased by 5%:
20 km x 13 l x 105% / 100 km = 2.7 l.
In addition, this vehicle was manufactured in 2000, that is, the vehicle was in use for more than 5 years, therefore, by order of the head of the institution, an increase of 5% was determined, thus, the amount of fuel consumed will be 55.76 liters (53.1 liters x 105%).
If it is necessary to apply several surcharges simultaneously, the fuel consumption rate is set taking into account the sum or difference of these surcharges.
The operating consumption standards for lubricants are set per 100 liters of total fuel consumption, calculated according to the standards for a given vehicle. Thus, oil consumption rates are set in liters per 100 liters of fuel consumption, and lubricant consumption rates are set in kilograms per 100 liters of fuel consumption.
Oil consumption rates can be increased to 20% for vehicles after major repairs and in operation for more than five years.
The consumption of brake, coolant and other working fluids is determined in the quantity and volume of refills and refills per vehicle in accordance with the recommendations of the manufacturers, operating instructions, etc.
Fuel write-off
Example 28.
Using the conditions of the previous example, we will calculate the write-off rate for motor and special oils.
The consumption rate of motor and special oils according to the Fuel Consumption Standards is:
– motor oils – 1.7 liters per 100 liters of fuel;
– special oils and liquids – 0.05 l per 100 l of fuel.
Engine oil write-off in April 2006 should be in the amount of 6.8 liters (400 x 1.7 / 100).
Special oils and liquids were written off in the amount of 0.2 liters (400 x 0.05 / 100).
Since 2006, materials can be written off either at the actual cost of each unit, or at the average actual cost (at the discretion of the budgetary institution). The method of writing off materials is reflected in the accounting policy of the institution.
Note that the average actual cost is determined taking into account inventories received during the current (previously given) month as of the write-off date.
Please note: recording of operations for the movement of fuel and lubricants within an institution is carried out in the registers of analytical accounting of material inventories by changing the financially responsible person on the basis of the Statement of Issue of Material Assets for the Needs of the Institution (f. 0504210).
In accounting, these transactions are reflected in the debit of account 0 105 03 340 “Increase in the cost of fuels and lubricants” and the credit of account 0 105 03 340 “Increase in the cost of fuels and lubricants”.
All types of fuel and lubricants are written off on the basis of the Statement of issue of material assets for the needs of the institution (f. 0504210) and the Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), as well as the Act on the write-off of inventories ( f. 0504230).
The write-off of spent inventories, including fuel and lubricants, on the basis of supporting documents is reflected in the debit of account 0 401 01 272 “Consumption of inventories” and the credit of account 0 105 03 440 “Decrease in the cost of fuels and lubricants”.
Example 29.
According to the accounting policy adopted by the medical institution for 2006, inventory is written off at the average actual cost.
In March 2006, a medical institution, using funds received from budgetary activities, purchased 10 canisters of antifreeze for a total amount of 1,500 rubles.
As of March 1, 2006, there were 3 canisters remaining in this group, costing 360 rubles.
During March 2006, 9 cans of antifreeze were written off for this group of material reserves.
The personal account of a medical institution is maintained by the territorial body of the Federal Treasury.
The average actual cost of antifreeze will be 143.08 rubles. ((1500 + 360) rub. / (3 + 10) channels).
The average actual cost of the remainder of 1 canister of antifreeze as of 04/01/2006 is 143.07 rubles. ((1500 + 360) rub. / (3 + 10) channel – (9 channel x 143.08 rub.)).
Operations to write off fuel and lubricants in this case will be reflected in the budgetary accounting of the institution in the following order:
Analytical accounting of fuels and lubricants is carried out by materially responsible persons on Cards of quantitative and total accounting of material assets by their names, grades and quantities.
Businesses that own or lease cars inevitably incur costs associated with the operation of these vehicles, including fuel. In practice, questions arise regarding the documentation of the acquisition and write-off of fuel and lubricants, accounting entries and recognition of expenses for tax purposes.
Income tax
According to paragraphs. 2 p. 1 art. 253 of the Tax Code of the Russian Federation, costs associated with production and sales include costs for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition.
In accordance with paragraphs. 11 clause 1 art. 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include the costs of maintaining official transport (road, rail, air and other types of transport).
As a general rule, expenses for tax purposes are recognized as justified (economically justified) and documented expenses incurred (incurred) by the taxpayer (clause 1 of Art.
Let's figure it out: fuel burnout
Thus, the Tax Code does not install the maximum amount of expenses for fuel and lubricants. For profit tax purposes, expenses actually incurred by the taxpayer, expressed in monetary form and confirmed by supporting documents, are recognized.
Why do we need fuel consumption standards?
The establishment of standards for the consumption of fuel and lubricants at an enterprise is an element of internal control, since it makes it possible to exclude uncontrolled consumption of fuel and lubricants and abuse by drivers and other workers servicing vehicles.
The norms for the consumption of fuel and lubricants are established by order of the manager (individual entrepreneur). When establishing standards, an enterprise has the right to use:
— information on fuel consumption from the vehicle’s operating manual;
— results of tests carried out by technical specialists of the enterprise;
Note. The application of these methodological recommendations is right taxpayer, but not an obligation (see letter of the Ministry of Finance of the Russian Federation dated January 27, 2014 No. 03-03-06/1/2875)
For different brands and types of cars that a company has, different sources of information may be used.
The manager’s order on fuel consumption standards must be brought to the attention of drivers against signature. A copy of the order must also be submitted to the accounting department.
For each case of excessive consumption of fuel and lubricants (the so-called “burnout”), the driver must write an explanatory note. If the manager (another responsible official appointed by order) recognizes the legitimacy of the “overburn,” then the accounting department, based on the corresponding order, will write off fuel consumption in excess of the norm as an expense. A decision may also be made to cover the “burnout” by saving fuel and lubricants in the following months.
The procedure for accounting, write-off of fuel and lubricants and documentation should be established by a local document of the enterprise. This may be a section of an accounting policy, a separate standard or another internal administrative document.
About the waybill
According to paragraph 2 of Art. 6 of the Charter of Automobile Transport and Urban Ground Electric Transport (Federal Law No. 259-FZ of November 8, 2007) it is prohibited to transport passengers, luggage, and cargo by buses, trams, trolleybuses, cars, and trucks without issuing a waybill for the corresponding vehicle.
Thus, by virtue of the law, a waybill must be issued when a vehicle transports passengers, luggage, and cargo.
Mandatory details and the procedure for filling out waybills are approved by Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152.
A waybill is issued for each vehicle used by a legal entity or individual entrepreneur for the transportation of goods, passengers and luggage by road and urban ground electric transport in urban, suburban and intercity communications (clauses 9, 10 of Order No. 152).
The waybill is issued for one day or a period not exceeding one month (clause 10 of order No. 152).
Mandatory details of the waybill and their description are given in paragraphs. 3 – 8 of Order No. 152. Thus, the waybill must contain the following mandatory details:
— name and number of the waybill;
— information about the validity period of the waybill;
— information about the owner (possessor) of the vehicle;
— information about the vehicle;
— information about the driver.
In particular, information about the vehicle includes odometer readings (full kilometers driven) when the vehicle leaves the garage (depot) and enters the garage (depot).
Documenting
Depending on the method of acquisition, the posting of fuel and lubricants is carried out on the basis of:
— supplier invoice (Debit 10-3 Credit 60);
— cash register receipt (indicating the quantity, brand, price and total cost of fuel and lubricants) attached to the driver’s advance report (Debit 10-3 Credit 71).
Write-off of fuel and lubricants is carried out at the end of each month in the following order:
1) the accountant calculates the amount of fuel and lubricants to be written off for each driver within the established standards, based on waybills or tachograph readings;
2) regarding overexpenditures, explanatory notes from the drivers are submitted to the accounting department with the manager’s order to write off (not write off) as expenses;
3) based on the calculation and individual orders, the accountant writes off fuel and lubricants for each driver (Debit 20, 26,23, 44, etc. Credit 10-3);
4) a general act is drawn up for the write-off of fuel and lubricants for the corresponding month, which indicates the total quantity of fuel and lubricants (by brand, type) and their total cost in rubles. The act is approved by the head of the enterprise.
Question 1. The wholesale enterprise has 3 trucks equipped with tachographs. Can we calculate fuel consumption based on vehicle mileage data not from waybills, but from tachographs?
Yes, you can.
A tachograph is a control device installed on board vehicles. Designed to record speed, travel time, route, distance traveled, etc.
Regardless of the driver, the tachograph records the speed and distance traveled. The document issued by the tachograph is objective, automatically generated, and protected from falsification. If you have a document issued by a tachograph, there is no need for an accountant to process the waybill to determine the actual consumption of fuel and lubricants.
Question 2. We have concluded an agreement with a fuel and lubricants supplier. We make payment and receive an invoice and invoice for fuel and lubricants and coupons. How do we take into account fuel and lubricants for drivers?
Upon receipt of the invoice and invoice from the supplier, the following entries should be made in accounting:
Debit 10-3, subaccount “Fuels and lubricants in coupons” (cash desk) Credit 60 – for the cost of fuels and lubricants;
Debit 19-3 Credit 60 – for the amount of VAT claimed.
Coupons should be capitalized against the balance in account 006.
As tickets are issued to drivers, the following entries are made in the records:
Credit 006 – tickets were issued to a specific driver according to the statement;
Debit 10-3, subaccount “Fuels and lubricants in coupons” (driver) Credit 10-3, subaccount “Fuels and lubricants in coupons” (cash desk).
Based on the supplier’s (gas station) report on the gasoline actually poured into each car:
Debit 10-3 “Fuel and lubricants in tanks” (driver) Credit 10-3 “Fuel and lubricants in coupons” (driver).
At the end of the month, the actual consumption of fuel and lubricants is written off within the established norms based on the accountant’s calculations:
Debit 20, 23, 26, 44, etc. Credit 10-3 “Fuels and lubricants in tanks” (driver).
Ezhvinsky District Court of Syktyvkar, Komi Republic
as part of the presiding judge Sanzharovskaya N.Yu.,
under secretary Antonova Yu.L.,
with the participation of the plaintiff Cherkasov G.A.,
having considered in open court in Syktyvkar on April 26, 2012 the case based on the claim of G.A. Cherkasov. to Ezhvadorstroy LLC on recognizing orders as illegal, collecting amounts withheld from wages, indexation,
installed:
Cherkasov G.A. filed a lawsuit against Ezhvadorstroy LLC to cancel orders No.... dated **.**.**, No.... dated **.**.** on withholding for excess fuel consumption for **.**.** , **.**.**, and recovery of amounts of money illegally withheld from wages for excessive fuel consumption in the amount of ... rubles, taking into account their indexation. In support of the stated requirements, the plaintiff indicated that he works at Ezhvadorstroy LLC as a car driver. According to the payslips for the period from **.**.** to **.**.**, significant amounts were withheld from him for excess fuel consumption. In the **.**.** accounting department of Ezhvadorstroy LLC, he was informed about orders to withhold money from his salary for excessive fuel consumption, but the company did not conduct internal checks, he was not asked for an explanation and was not acquainted with the orders.
At the court hearing, the plaintiff supported the claims, asked to recognize as illegal the orders regarding the deduction of money from his salary for excessive fuel consumption, since an internal check on the fact of excessive fuel consumption was not carried out, and to recover the amounts withheld from his salary for the period from **.**. ** by **.**.** in the amount of … rub. taking into account indexing.
The defendant’s representative did not appear at the court hearing, was duly notified, did not inform the court of the reasons for his failure to appear, and did not provide a response on the merits of the claims. The court considers it is possible to consider the case in the absence of the defendant according to the rules of Chapter 22 of the Code of Civil Procedure of the Russian Federation in absentia proceedings.
Having heard the plaintiff and examined the case materials, the court comes to the following.
The case materials established that since **.**.** the plaintiff worked at Ezhvadorstroy LLC as a car driver. **.**.** The plaintiff was dismissed from work on the basis of clause 5 of Art. 77 of the Labor Code of the Russian Federation in connection with the transfer of an employee with his consent to OJSC “...”.
According to clause 4.18 of the job description, the dump truck driver is responsible for failure to comply with fuel consumption standards.
In accordance with clause 12.1 of the “Regulations on the accounting of fuels and lubricants in LLC Ezhvadorstroy”, put into effect from **.**.**, in case of establishing the fact of excessive consumption of fuel and lubricants in excess of the established standards, the foreman, shift mechanics, dispatcher within within one day they are required to take explanatory notes from drivers and other persons who have committed excessive consumption of fuel and lubricants. The explanatory notes must indicate the exact time, date, place and reasons with a detailed description of the excess consumption of fuel and lubricants. In the event of a technical malfunction of the vehicle, a report on excessive consumption of fuel and lubricants and written confirmation from the mechanic on duty are drawn up. The watch mechanic, foreman, dispatcher submits the above documents to the chief mechanic's department within one day. By order of the enterprise, a commission is appointed to conduct an internal audit of excessive consumption of fuel and lubricants. A report on the results of the internal inspection with a reasoned conclusion about the reasons for the excessive consumption of fuel and lubricants is submitted to the chief engineer for approval. The report on the results of an internal inspection regarding excessive consumption of fuel and lubricants indicates the reasons for writing off or deducting fuel and lubricants from the employee. Based on the findings of the internal audit, approved by the chief engineer, an order is issued to partially or fully withhold funds from the employee for overexpenditure of fuel and lubricants. The cost of fuel and lubricants is calculated based on the purchase price from the supplier, including VAT. In case of disagreement with the conclusions of the inspection, the employee who has allowed excessive consumption of fuel and lubricants has the right to appeal to the labor dispute commission or to court.
From a memo from dispatcher D.P. from **.**.**, a summary calculation of the volume of overexpenditure for **.**.** follows that in the car... No.... the driver G.A. Cherkasov for **.**.** excess fuel consumption amounted to ... l.
From a memo from dispatcher D.P.
What standards should be used when writing off fuel and lubricants?
from **.**.**, a summary calculation of the volume of overexpenditure for **.**.** follows that in the car... No.... the driver G.A. Cherkasov for **.**.** excess fuel consumption amounted to ... l.
These memos and summary calculations were the basis for the director of Ezhvadorstroy LLC to issue orders to deduct from employees' salaries for excessive fuel consumption.
In accordance with clause 1 of the order of the director of Ezhvadorstroy LLC dated **.**.** No.... “On deduction for excessive fuel consumption for July **.**.**”, from the salary of G.A. Cherkasov. subject to withholding for excess fuel consumption in **.**.** in the amount of ... liters - ... rub. excluding VAT.
In accordance with clause 1 of the order of the director of Ezhvadorstroy LLC dated **.**.** No.... “On deduction for excess fuel consumption for September **.**.**” from the plaintiff’s salary is subject to deduction for excess fuel consumption in **.**.** in the amount of ... liter - ... rub. excluding VAT.
The total amount to be withheld from Cherkasov G.A. based on orders for **.**.**, **.**.**, amounted to ... rub. excluding VAT.
Meanwhile, according to the payslips and the sums of money transferred on account of wages, the plaintiff for the period from **.**.** to **.**.** was withheld for excessive fuel consumption ... rubles, including : for **.**.** – … rub., **.**.** – … rub., February **.**.** – … rub., **.**.** - … rub.
In accordance with Article 233 of the Labor Code of the Russian Federation, the financial liability of a party to an employment contract occurs for damage caused by it to the other party to this contract as a result of its guilty unlawful behavior (actions or inaction), unless otherwise provided by this Code or other federal laws.
Each party to the employment contract is obliged to prove the amount of damage caused to it.
In accordance with Art. 247 of the Labor Code of the Russian Federation, before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an inspection to establish the amount of damage caused and the reasons for its occurrence. To conduct such a check, the employer has the right to create a commission with the participation of relevant specialists.
Requiring a written explanation from the employee to establish the causes of damage is mandatory. In case of refusal or evasion of the employee from providing the specified explanation, a report is drawn up.
The employee and (or) his representative have the right to familiarize himself with all inspection materials and appeal them in the manner established by this Code.
Article 248 of the Labor Code establishes that the recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the employer. The order can be made no later than one month from the date of final determination by the employer of the amount of damage caused by the employee.
If the month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, then recovery can only be carried out by the court. If the employer fails to comply with the established procedure for collecting damages, the employee has the right to appeal the employer’s actions in court.
In accordance with paragraph 4 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 No. 52 “On the application by courts of legislation regulating the financial liability of employees for damage caused to the employer”, to circumstances that are essential for the correct resolution of the case of compensation for damage by the employee, the obligation to prove which falls on the employer, in particular, includes: the absence of circumstances excluding the financial liability of the employee; illegality of the behavior (action or inaction) of the harm-doer; the employee’s guilt in causing the damage; a causal relationship between the employee’s behavior and the resulting damage; the presence of direct actual damage; the amount of damage caused; compliance with the rules for concluding an agreement on full financial liability.
Having assessed the evidence examined at the court hearing in its entirety, taking into account the requirements of Art. 67 Code of Civil Procedure of the Russian Federation, court comes to the conclusion about the employer’s failure to prove the plaintiff’s guilt, unlawful behavior in causing damage, since orders for deductions for excessive fuel consumption in **.**.**-**.**.** were adopted without proper internal verification.
Establishing the reasons for excessive fuel consumption, the commission for writing off fuel and lubricants in the protocols dated **.**.**, **.**.** indicated that the identified excessive consumption of fuel and lubricants was unjustified.
At the same time, from the documents presented to the court by Ezhvadorstroy LLC, it follows that G.A. Cherkasov’s explanatory notes on the fact of excessive consumption of fuel and lubricants. were not requested within the period established by the “Regulations on the accounting of fuels and lubricants”, a proper internal inspection for each case of excessive consumption of fuels and lubricants was not carried out, a conclusion based on the results of the internal inspection was not drawn up, and the minutes of the meeting of the commission on the write-off of fuels and lubricants were not approved by the chief engineer and the head of the enterprise.
In addition, the plaintiff was not familiar with the results of the inspection and the orders on deductions for overexpenditure of fuel and lubricants, and was deprived of the opportunity to appeal the decisions made.
It is impossible to determine how excessive fuel consumption was calculated for each of the drivers who worked in one car in tandem with another driver from the documents provided.
Thus, the procedure for establishing excess consumption of fuel and lubricants in relation to the plaintiff, established by clause 12.1 of the Regulations on the accounting of fuels and lubricants at Ezhvadorstroy LLC, was not followed by the defendant. Orders on deductions for excess fuel consumption against the plaintiff were adopted in violation of the requirements of labor legislation, which obliges the employer to establish not only the amount of damage caused, but also the reasons for its occurrence, the guilt of the employee, while the rights of the employee must be respected.
In addition, in violation of the requirements of Art. 248 of the Labor Code of the Russian Federation, order No.... dated **.**.** on the deduction from the plaintiff’s wages for excess fuel consumption for **.**.** was issued by the employer after a month from the date of the employer’s final determination of the amount of damage caused, since the meeting of the commission on the write-off of fuel and lubricants, at which the amount of excess consumption of diesel fuel by the plaintiff for **.**.** was established, took place **.**.**, and the order was issued **.**.**
There was no evidence of the plaintiff’s consent to voluntarily compensate for the damage caused to the employer by the defendant. Consequently, the said recovery could be carried out by the defendant only in court.
Under such circumstances, the plaintiff’s demands to recognize as illegal the orders regarding deductions from him for excessive fuel consumption and the recovery of amounts withheld from wages must be satisfied in full.
In accordance with Art. 134 of the Labor Code of the Russian Federation, paragraph 55 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”, the employee has the right to indexation of illegally withheld amounts in connection with their depreciation due to inflationary processes.
Taking into account the consumer price index for the Komi Republic, determined by the Territorial body of the Federal State Statistics Service for the Komi Republic, for the period from **.**.** to **.**.** the indexation of the amounts of money withheld from the plaintiff amounted to ... rub. , based on the following calculation:
Total: ... rub.
Thus, in favor of the plaintiff, an indexation of the withheld amounts of money in the amount of ... rubles is subject to recovery from the defendant.
In accordance with Art. 103 Code of Civil Procedure of the Russian Federation, art. 333.17-333.19 of the Tax Code of the Russian Federation, the defendant is also subject to a state duty for budget revenue in the amount of ... rub.
Guided by Art. Art. 194-199, 235-237 Code of Civil Procedure of the Russian Federation, court
decided:
Claims of Cherkasov G.A. to satisfy.
Recognize paragraph 1 of the order of the head of Ezhvadorstroy LLC dated **.**.** No.... “On deduction for excess fuel consumption for **.**.**” as illegal in terms of deduction from the wages of G.A. Cherkasov. cost of excess fuel consumption for **.**.**.
To recover from Ezhvadorstroy LLC in favor of G.A. Cherkasov. retained funds in the amount of ... rub. ... cop., indexation for the period from **.**.** to **.**.** in the amount of ... rub. ... kop., total ... ruble ... kopecks.
To collect from Ezhvadorstroy LLC a state duty for the budget revenue of the municipal municipality "Syktyvkar" in the amount of ... rubles ... kopecks.
The defendant has the right to file with the court that made the default decision an application to cancel this court decision within seven days from the date of delivery of a copy of this decision.
A court decision in absentia may also be appealed by the parties on appeal within a month after the expiration of the deadline for the defendant to file an application to cancel this court decision, and if such an application is filed, within a month from the date of the court’s decision to refuse this application. .
The reasoned decision was made on April 27, 2012.
Judge - N.Yu. Sanzharovskaya
Original document
INTRODUCTION
1 Accounting in organizations using fuels and lubricants in their activities
2. Write-off of fuel and lubricants as expenses. Tax accounting of fuels and lubricants
CONCLUSION
BIBLIOGRAPHICAL LIST
INTRODUCTION
Just a few years ago, trade in fuels and lubricants (fuels and lubricants) was widespread in the sphere of a rather narrow circle of enterprises and organizations. However, at present, due to its almost 100 percent liquidity and high profitability, this type of business activity has become one of the most popular. Many enterprises and organizations that had never previously been involved in the trade of fuels and lubricants found themselves involved in this process. Therefore, many organizations have questions related to the peculiarities of legal regulation and taxation of activities for the production and sale of fuels and lubricants.
1 ACCOUNTING IN ORGANIZATIONS USING FUEL AND Lubricants IN THEIR ACTIVITIES
Even a small organization has its own vehicles.
Fuel consumption: tax and accounting
And what can we say about a factory or holding company! There can be dozens of different vehicles: management vehicles, trucks, buses, vans... Therefore, the costs of maintaining vehicles, in particular, the purchase of fuels and lubricants, are very significant.
In this regard, the issues of accounting for fuels and lubricants are relevant.
In accordance with the Chart of Accounts, fuels and lubricants are accounted for in subaccount 3 “Fuel” of account 10 “Materials”. This subaccount reflects the availability and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles. When using coupons for petroleum products, they are also recorded in subaccount 3 “Fuel” of account 10.
Fuels and lubricants are purchased by the organization either under a supply agreement with specialized organizations, or directly at a gas station (for cash or through the preliminary purchase of coupons).
It is advisable to organize accounting of fuels and lubricants in the context of the following second-order subaccounts:
— subaccount 3-1 “Fuel in warehouse”;
— subaccount 3-2 “Fuel in vehicle tanks”;
— subaccount 3-3 “Fuel with coupons”.
As a rule, organizations with a large fleet of vehicles purchase fuels and lubricants under a supply agreement. To do this, the purchasing organization must have the appropriate license and the ability to store purchased petroleum products in large quantities. Purchased fuels and lubricants are accepted for accounting on the basis of the delivery note and invoice received from the supplier, issued in the prescribed manner.
Drawing up and issuing an invoice to the buyer is the responsibility of the supplier selling fuels and lubricants under an agreement with a legal entity.
Let us remind you that according to paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for accepting the presented tax amounts for deduction or reimbursement.
Most often, company drivers buy gasoline, diesel fuel or, for example, brake fluid at gas stations for cash. In this case, they are first given money from the cash register, and then they submit advance reports to the accounting department, attaching cash receipts confirming the purchase expenses. Based on these reports, the accountant credits fuel and lubricants to account 10 “Materials” subaccount 3 “Fuel”.
In this case, the following entries are made in accounting:
- money was issued from the cash register on account;
— expenses for the purchase of fuel and lubricants are reflected.
According to clause 11 of the Procedure for Conducting Cash Operations in the Russian Federation, approved by Decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 N 40, the issuance of cash on account is subject to a full report of a specific accountable person on the advance previously issued to him.
Persons who have received cash on account are obliged, no later than three working days after the expiration of the period for which they were issued, to submit to the accounting department of the enterprise a report on the amounts spent (advance report) and make a final payment for them.
The advance report is drawn up according to Form N AO-1, approved by Resolution of the State Statistics Committee of Russia dated August 1, 2001 N 55.
The advance report is drawn up in one copy by the accountable person and, after its approval, is submitted to the accounting employee.
On the reverse side of the form, the accountable person indicates the details of the document confirming the purchase of fuels and lubricants - a gas station cash receipt.
The accounting department checks the intended use of funds, the availability of supporting documents confirming the expenses incurred, the correctness of their execution and calculation of amounts. The reverse side of the form indicates the amounts of expenses accepted for accounting and the accounts (subaccounts) that are debited for these amounts. The balance of the unused advance is handed over by the accountable person to the organization's cash register using a cash receipt order in the prescribed manner, the overexpenditure is compensated and issued to the accountable person using a cash receipt order.
Example. The driver of the Gazelle, which is on the balance sheet of the enterprise, Ivanov V.V. received 850 rubles from the cash register on record. for the purchase of fuels and lubricants. With this money he bought 100 liters of AI-92 gasoline for 8.5 rubles. for one liter, about which he submitted an advance report to the accounting department.
In the accounting of the enterprise, the accountant reflected this operation with the following entries:
Debit 71 "Settlements with accountable persons" Credit 50 "Cash"
— 850 rub. - issued for reporting to V.V. Ivanov. money for purchasing fuel and lubricants;
Debit 10 "Materials" subaccount 3 "Fuel" Credit 71 "Settlements with accountable persons"
— 850 rub. (8.5 rubles x 100 l) - purchased gasoline is reflected (after approval of the advance report of V.V. Ivanov).
The purchase of fuels and lubricants under a supply agreement with a specialized organization and in case of non-cash payment is reflected in the accounting records of the purchasing organization with the following entries:
Debit 10 "Materials" subaccount 3-1 "Fuel in warehouse" Credit 60 "Settlements with suppliers and contractors"
— fuels and lubricants are capitalized (without value added tax);
Debit 19 “Value added tax on purchased assets” Credit 60 “Settlements with suppliers and contractors”
— the value added tax allocated in the invoice of the supplier of fuels and lubricants is taken into account;
Debit 60 “Settlements with suppliers and contractors” Credit 51 “Settlement accounts”
— purchased fuels and lubricants have been paid for;
Debit 68 “Calculations for taxes and fees” Credit 19 “Value added tax on purchased assets”
— “input” VAT is accepted for deduction.
Gasoline coupons purchased and paid for by bank transfer are accepted for accounting in a similar manner.
Having concluded an agreement for the purchase of gasoline through the transfer of coupons, the company usually transfers an advance for the coupons. In this case, the following entry is made in accounting:
Debit 60 "Settlements with suppliers and contractors" subaccount "Advances issued" Credit 51 "Settlement accounts"
— advance payment for gasoline is listed.
After this, the enterprise receives coupons for fuel and lubricants. Each coupon may indicate the amount of fuel that can be filled, or the quantity and price of fuel, or simply the total cost of fuel that can be filled.
The accountant reflects the coupons received on the balance sheet (account 006 “Strict reporting forms”) in a conditional valuation. But this is only if the fuel price is not indicated on the coupons. Otherwise, coupons are reflected in account 50 “Cashier” (sub-account “Cash Documents”).
To record coupons, the head of the enterprise appoints a financially responsible person by order. This employee records the receipt and expenditure of coupons in the oil product coupons accounting book. Such a book must be laced, numbered and sealed with the seal of the enterprise and the signatures of the manager and chief accountant. Each sheet of the book is filled out as a carbon copy, the second sheet of this book is tear-off. It serves as a report of the financially responsible person for the consumption of coupons and is submitted to the accounting department.
When drivers are issued gasoline coupons, their cost is transferred from the subaccount for accounting for fuel using gasoline coupons to the subaccount for accounting for fuel in tanks:
Debit 10 "Materials" subaccount "Fuel in vehicle tanks" Credit 10 "Materials" subaccount "Fuel by coupons"
- for the amount of cost of fuels and lubricants indicated in the coupons issued to the driver.
Since the current regulations do not approve mandatory forms for accounting for the consumption of fuels and lubricants for each specific vehicle of the organization, the author proposes to use the form (statement of accounting for the issuance of petroleum products), previously in force for state enterprises and given in the Instructions of the USSR State Oil Product Committee dated February 3, 1984 N 01/21-8-72 (see Appendix 3 to this book).
Every month, a receipt and transfer of petroleum products or a fuel supply report is drawn up between the purchasing company and the seller of fuels and lubricants. They indicate the name, quantity and cost of the supplied petroleum products. Based on the act (report), the seller issues an invoice to the company. Using this account, the enterprise will be able to reimburse the “input” VAT on purchased fuel from the budget.
2. Write-off of fuel and lubricants as expenses. Tax accounting of fuels and lubricants
In accordance with paragraph 1 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as the Accounting Law), all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.
“Write down the procedure for writing off fuel and lubricants in your accounting policy. First of all, you need to decide how you will account for the purchased fuel. ..."
Fuel consumption rates: how
it’s safer to write off fuel and lubricants
As soon as a company purchases or leases a car, it appears in the accounting
constant expense item - gasoline and lubricants). It can be written off based on information about
actually used fuel.
That is, take the numbers that drivers indicate in
waybills. However, employers are often not ready to take drivers at their word and
prefer to control gasoline consumption using fuel consumption rates.
Write down the procedure for writing off fuel and lubricants in your accounting policy. First of all, you need to decide how you will account for the purchased fuel.
Typically, drivers buy gasoline themselves at gas stations. To do this, they receive money on account. After the driver submits an advance report with gas station receipts attached, you receive gasoline in account 10 “Materials”.
If your company is “simplified”
Another option: under an agreement with a gas station network, the company pays for gasoline non-cash.
Then at the end of the month you receive complete information about how much gasoline and at what price was supplied to your employees using fuel cards or coupons. You also receive gasoline in account 10. To account for fuel in account 10, it is better to allocate a special subaccount.
The next point that you need to write down in your accounting policy is the write-off of gasoline. In accounting, the cost of consumed fuel must be written off to expense accounts: 20 “Main production”, 26 “General business expenses”, 44 “Sales expenses”. The choice depends on what kind of activity your company is engaged in and what kind of transport fuel is written off. You write off gasoline based on data from travel documents. These primary documents must be filled out by your drivers. And indicate in them the route, mileage, volume of fuel in the tank at the beginning of the trip and at its end. The difference between these indicators will be the actual fuel consumption, which you must write off. You write off gasoline at actual cost, average cost, or using the FIFO method. Specify the chosen method in your accounting policy. Moreover, it may differ from the way you write off other groups of materials (clause 16 of PBU 5/01 “Accounting for inventories”).
Carefully!
To write off gasoline costs, they must be economically justified. By this, officials understand a situation where the actual consumption of fuel and lubricants does not exceed the fuel consumption standards approved by the organization.
Now regarding the accounting policy for tax purposes. When calculating income tax, the cost of fuels and lubricants can be included in material costs (subclause 5, clause 1, article 254 of the Tax Code of the Russian Federation). Or attribute it to other expenses associated with the maintenance of official vehicles (subclause 11, clause 1, article 264 of the code). None of these articles of the code says that gasoline costs need to be rationed and fuel consumption standards applied. This means that they can be written off in the amount of actual costs. However, officials point out that expenses must be economically justified. And in order to control the amount of expenses, the financial department recommends using fuel consumption standards.
Therefore, in your tax accounting policy, you need, firstly, to specify under which item you will account for fuel: material costs or others. And secondly, how does the company control the validity of the costs of writing off fuel and lubricants.
Controlling fuel consumption using standards In general, for most car brands there are already ready-made fuel consumption standards - they were approved by the Ministry of Transport of Russia by its order dated March 14, 2008 No. AM-23-r. However, these standards correspond more to ideal road conditions than to real ones. They are designed for straight routes and high-quality road surfaces. Minimum number of traffic lights and turns. Average air temperature and complete absence of traffic jams.
If your cars drive around the city at low speeds, and even with a load in hot or cold weather, fuel consumption will be significantly higher than the proposed standards. And you will be faced with the need to constantly adjust the base rate to the coefficients proposed by the Ministry of Transport.
For example, your car has an air conditioner or climate control system. This means that during their operation in summer, fuel consumption will be higher. The Ministry of Transport proposes to adjust the norm by 7-10 percent. And in winter, the gasoline consumption rate of a car increases by 5-20 percent, depending on the climatic region (p.
5 of order No. AM-23-r). It is also necessary to adjust the basic rate if your cars are driven in rural areas. Or in densely populated cities. So, if more than 1 million people live in a city, the norm can be increased by 20 percent. And if there are more than 3 million people - by 25 percent.
As you can see, even the standards of the Ministry of Transport need to be adopted, taking into account adjustments.
Therefore, if you decide to be guided by them, be careful. Fuel consumption rates must be adjusted based on the operating conditions of the vehicle.
Another control option is to develop your own standards. To avoid questions from inspectors, you can establish that you have developed your own standards based on the indicators proposed by the Ministry of Transport. But at the same time, real transport conditions were taken into account, as well as the technical condition of the cars.
This method is usually used by companies with a significant fleet of machines.
“Fuel” and “oil” costs
First, the director issues an order on the need to measure fuel consumption for those vehicles and along the routes that they serve. For example, you deliver goods to stores located within the city. This means that measurements need to be taken at the time when delivery usually occurs in order to take into account the influence of factors such as vehicle loading and travel speed. The measurements are made by a special commission, the composition of which is approved by the head in his order. A sample of such an order is given here.
You need to formalize the results of measurements in acts. Fill out a separate document for each car. Such calculations of fuel consumption for each vehicle will be enough to ensure that inspectors have no doubts about the justification of the costs. See a sample act here.
Based on the results of measurements, the company director approves internal fuel consumption standards.
Drivers must be familiarized with these standards upon signature. It is possible to develop a kind of Regulation on the control of gasoline consumption, which would prescribe standards, as well as provide for their adjustment in the event of force majeure. If for some reason there is a large overrun, the driver writes an explanatory note. Based on this paper, the company decides what to do with the overexpenditure - take it into account when taxing profits, write it off from the company’s own funds, or deduct it from the driver.
Establish the procedure for filling out waybills. Now we move on to the last step - the direct execution of primary documents on fuel consumption. Such a document is a waybill. Its standard form No. 3 was approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78.
You can use this form or you can develop your own. The main thing is to provide all the required details in it. Don't forget to provide information about your route and fuel consumption. It is these data that confirm the economic feasibility of the costs. Therefore, they must be indicated.
Moreover, it is better to do this in as much detail as possible:
It is better to indicate specific addresses in the route description. Otherwise, tax authorities will most likely recognize the costs of fuel and lubricants as unjustified.
It should also be taken into account that organizations that are not related to motor transport are not required to draw up waybills for every day. You decide how often you should prepare travel sheets - weekly, every ten days or monthly. The main thing is that based on these documents it is possible to determine the consumption of fuel and lubricants.
What is important to remember
1. In tax accounting, gasoline can be written off in the amount of actual costs. But at the same time, costs for fuels and lubricants within the norms are considered justified.
2. The company can use the fuel consumption standards of the Ministry of Transport or can approve its own indicators, justifying them with its own measurements of fuel consumption.
Similar works:
For most organizations and entrepreneurs using motor vehicles, the issue of trust in the driver is very acute. Many employers suspect that drivers steal part of the “work” gasoline, and sometimes such suspicions are confirmed by facts. However, recovering the cost of stolen fuel and lubricants from an employee is not easy. This requires careful compliance with all formalities provided for by law. Our article can serve as a kind of reminder for those who have to withhold money from the driver’s salary.
Introductory part
The management of most companies that use cars from time to time asks the question: does the amount of fuel and lubricants written off according to documents correspond to the amount of fuel that was actually spent on production needs? In other words, is the driver deceiving the employer by appropriating the unspent part of the gasoline or spending it on personal needs?
Finding out the truth is easier for those employers who have taken care of modern control methods in advance, for example, installed a satellite navigation system. Such systems allow you to track the movement of each car in real time. For trucks, a popular control method is the so-called tachograph. This device continuously records time and speed indicators, periods of engine operation and shutdown, etc.
However, if the limit was exceeded or the readings of special devices confirmed the assumption that the driver was dishonest, it is very difficult to withhold the damage from the salary. To do this, you need to prove that it is the driver who is to blame, and not the employer himself or external factors.
Internal review required
Forwarder instead of driver
In practice, some employers resort to trickery. They hire an employee for the position of forwarder, although he essentially performs the functions of a driver. This allows you to conclude an agreement with the employee on full financial responsibility, because the position of the freight forwarder is indicated in the corresponding list approved by the Ministry of Labor of Russia. Next, the employee is entrusted with material assets in the form of fuel, and in case of embezzlement, damages are recovered in full.
In our opinion, this method is not flawless, since the job responsibilities of the driver and the forwarder largely do not coincide. In addition, the fuel and lubricants on which the machine operates does not fully correspond to the concept of material value entrusted to the forwarder for transportation. All this can lead to the fact that the employee, from whom full damages have been recovered, goes to court and wins.
Retention Rules
Having completed all calculations, the employer must issue a collection order. This must be done no later than one month from the moment the amount of damage was finally determined. By missing this deadline, management loses the right to withhold damage from the driver’s salary. In such a situation, you can get your money back (including within the average monthly earnings) only through the court (Article of the Labor Code of the Russian Federation).
When making deductions, the accountant must be guided by the article of the Labor Code of the Russian Federation. It says that in general, the total amount of all deductions for each salary payment cannot exceed 20% of the amount due to the employee. This means that if the amount of deduction is large enough, it will have to be spread over several months.
We add that recovery of damages does not depend on whether the employee is brought to disciplinary, administrative or criminal liability. Thus, the employer has the right to write a statement to the police and at the same time deduct the cost of the stolen fuel from the driver’s salary.
HOW TO COLLECT OVERCONSUMPTION OF GASOLINE FROM THE DRIVER?
Travina Tatyana Sergeevna
Chernyshova Svetlana Aleksandrovna
4th year student, Department of Economics and Organization of Energy and Transport Enterprises, Siberian Federal University, Krasnoyarsk
Khegay Yuri Alexandrovich
scientific supervisor, Ph.D. those. Sciences, Professor of the Department of Economics and Organization of Enterprises of the Energy and Transport Complexes, Siberian Federal University, Krasnoyarsk
Today, the problem of excessive fuel consumption is one of the main ones for many motor transport enterprises.
In most cases, drivers are the culprits of excessive fuel consumption.
On the one hand, they use equipment and transport for personal purposes: “left trips”, work on the side, and do not comply with the conditions for economical driving.
On the other hand, they drain and steal fuel and write off money for purchases. In this case, counterfeit receipts are purchased and the money is written off, or, for example, the car is filled with low-quality surrogate on the highway for half the price; quite often the driver colludes with the gas station operator (the receipt indicates one volume, but in fact the fuel entered the tank in a smaller volume, the difference issued to the driver in the form of cash). It is possible to refuel in one country using your own money and provide a check from another country for a larger amount or refuel using someone else’s car card. It is often practiced to drain fuel from the tank, while adjusting the speedometer or engine hour readings. In these cases, the additional “income” of drivers is at least half of their official salary.
As a result, the company loses money not only from stolen fuel. The service life of the equipment is consumed, and the technical condition of the machines is deteriorating.
Often, everyone knows that fuel is being stolen - both the director and the deputy. directors, and the garage manager, and the chief accountant, and this is considered the norm. The problem is that it is almost impossible to prove the driver’s guilt without the use of special equipment or special methods.
The only way to recover excess fuel consumption from the driver is to impose full financial responsibility on the employee.
Cases of full financial liability are set out in Article 243.
Financial liability in the full amount of damage caused is assigned to the employee in the following cases:
· when, in accordance with this Code or other federal laws, the employee is held financially liable in full for damage caused to the employer during the performance of the employee’s job duties;
· shortage of valuables entrusted to him on the basis of a special written agreement or received by him under a one-time document;
· intentional infliction of damage;
· causing damage while under the influence of alcohol, drugs or other toxic substances;
· damage caused as a result of criminal actions of an employee established by a court verdict;
· causing damage as a result of an administrative violation, if established by the relevant government body;
· disclosure of information constituting a secret protected by law (state, official, commercial or other), in cases provided for by federal laws;
· causing damage while the employee was not performing his job duties.
Full financial liability for damage caused to the employer can be established by an employment contract or a special agreement.
Written agreements on full individual or collective (team) financial liability (clause 2 of part one of Article 243 of this Code), that is, on compensation to the employer for damage caused in full for the shortage of property entrusted to employees, can be concluded with employees who have reached the age of eighteen years and directly servicing or using monetary, commodity values or other property.
In this case, if it is discovered that the driver has overused gasoline, the management of the organization can recover a sum of money in the full amount of the losses incurred.
Article 242. Full financial liability of the employee
The employee’s full financial liability consists of his obligation to compensate the direct actual damage caused to the employer in full.
Financial liability in the full amount of damage caused can be assigned to the employee only in cases provided for by this Code or other federal laws, but today the use of this method in most cases is only possible in theory. In practice, the opposite is true. In order to ultimately bring the driver to justice, you must first prove that the excessive consumption of gasoline is a consequence of his illegal actions, and not of any other persons or factors.
The fact is that there are many reasons for excessive fuel consumption, ranging from the class of road on which you have to drive and ending with the technical condition of the car.
Technical vehicle malfunctions that cause excessive fuel consumption are presented in Table 1.
Table 1.
Technical malfunctions of the car causing excessive fuel consumption
| Fuel injection vehicles |
Diesel cars |
|
| Engine power is reduced for some reason; The oxygen sensor or its circuit is faulty; Any of the temperature sensors or their circuits are faulty; The ignition timing system is faulty; The air flow sensor or its circuit is faulty; The throttle position sensor or its circuit is faulty; Leaking of some injector (most often the cold start injector, if there is one); The air filter is clogged; Weak ignition spark; The boost system is faulty; |
Reduced engine power; Faulty injectors; Lack of air supplied to the intake manifold; Incorrect injection timing; The engine does not warm up to operating temperature; Incorrect operation of toxicity reduction systems. |
|
| The timing drive marks are installed incorrectly; The pressure control system in the intake manifold is faulty; Incorrect gasoline pressure; Valve clearances are not adjusted; Poor rolling (for example, due to flat tires); The fluid coupling is faulty (for cars with an automatic transmission); Incorrect operation of the automatic transmission; The drive axle is faulty. |
|
|
The most common cases are when the carburetor or injector has not been repaired. Certainly. Large ATPs usually have workshops for repairing rolling stock, but carburetor adjustment can only be done correctly on a special stand, which accurately determines the air flow and fuel flow passed through the carburetor. If there is no such stand, then we can assume that the carburetor, in principle, cannot be adjusted accurately.
An important point is the quality of the fuel. For example, if you fill the tank with “straight race” or some kind of surrogate, it will lead to a decrease in torque and power, and the driver will subconsciously “press on the gas” (i.e., increase the fuel supply to the engine cylinders) in order to drive in the usual mode.
Driving style also affects fuel consumption. For some drivers it is more economical, for others it is more aggressive. A truly economical driving style can only be developed by driving a car equipped with electronic fuel injection and an on-board computer that shows instantaneous fuel consumption in l/100 km. Visual sensations and subjective habits of drivers will not provide significant savings.
In addition, so-called “underfilling” at gas stations is common today. On average they are 50-100 ml per 1 liter of gasoline.
Most organizations often do not want to look for the real reasons for excessive gasoline consumption. They simply use their own methods to collect monetary compensation from drivers.
Some organizations deprive employees of bonuses. But, firstly, a bonus is an incentive payment that is paid subject to the achievement of certain indicators, in this case - compliance with fuel consumption standards. Therefore, it is not entirely correct to apply deprivation. Secondly, the employee’s actions are rewarded, i.e. if the excessive consumption of gasoline is not caused by the driver’s actions, and he is deprived of a bonus, sooner or later he will also begin to “steal.”
Others deduct excess fuel consumption from employees from their salaries. At the same time, without having evidence of his guilt. But in this case we should not forget about that. That the driver may well apply to the court to declare the order to withhold wages illegal. As a result, there will be a lot of problems with litigation.
A number of organizations are suing employees. And in most cases, even with solid evidence of the drivers’ guilt. They lose. Because, first of all. We have to carry out an automotive technical examination to find out whether the technical condition of the car really allows it to meet consumption standards. But even new cars that have just come off the assembly line do not always meet the standards, let alone cars that have a decent mileage. In addition, examination is an additional cost. But even if it is possible to prove that the car consumes gasoline according to the norm, it is possible to prove the driver’s guilt only in one case - “by catching the ego by the hand.”
Of course, it is possible to convict a specific driver of excessive fuel consumption. And there are quite a lot of ways. For example, conducting random “surveillance”, attaching inspectors, conducting test drives to measure the normal rate of fuel consumption by the car, etc. But all this, as a rule, spends a lot of time and money, and most importantly, the result is only temporary.
The best way out of this situation is the use of special systems and equipment. Today, there are many systems on the market for vehicles and special equipment. The main task of which is control and fuel economy.
A diagram of the reduction in fuel and lubricant costs when operating special equipment is presented in Figure 1.
Figure 1. Diagram of reducing fuel and lubricant costs when operating special equipment
Analytical systems are created on the basis of on-board computers. Their operating principle is based on calculating the volume of fuel supplied to the engine cylinders. The main advantage of the system is the ability to control instantaneous fuel consumption. With such control, the driver is forced to gradually get used to an economical driving style. The main disadvantage of the method is that fuel consumption is calculated using an algorithm that is configured for standard road conditions and average temperature. As soon as the parameters go beyond these limits, the likelihood of error increases. Such systems do not detect fuel draining and refilling. Moreover. When certain key combinations are pressed, the system resets all readings, and the driver can set fuel consumption at his own discretion. Control of fraud associated with “fraudulent” checks is also impossible.
Flow-type systems receive information from a turbine flow meter installed in the vehicle’s fuel lines. The advantage of this device is that it shows the actual amount of fuel pumped through the line; the disadvantage is a large error and the possibility of driver intervention in such a system. In addition, Russian diesel fuel may contain a large amount of solid particles, which reduces the life of the turbine. During the cold season, problems may arise with paraffin deposits in the lines and on the turbine. Drivers blow the turbine with compressed air until they “inflate” the required volume of fuel. Check fraud is also not blocked.
Devices that monitor fuel consumption using a standard fuel level sensor are not able to control either the movement of the vehicle or the operation of the engine, and they are also easy to damage. It is possible to fool the device if you drain the fuel while parked with the ignition on. It is also impossible to track the “left” mileage of the car and calculate the consumption per 100 km. When analyzing data from such devices, the labor intensity of the enterprise manager's work increases sharply. The sensors provide fairly good accuracy, but, in most cases, they are afraid of contaminated fuel. It is necessary to install and periodically change additional fuel filters on the car, otherwise the sensors become jammed.
FMS system. The advantages of such a system, which processes data received from a high-precision capacitive fuel level sensor, is that it is a closed type device. The information read from it is available only to the management of the enterprise. The system software allows you to obtain data on the operation of both an individual machine and the entire fleet of equipment. The information is completely inaccessible to the driver, which means fraud is excluded.
The FMS system includes three main components - the FMS device ("black box") and a high-precision capacitive fuel level sensor, which are installed in a complex on the vehicle, and a reader for the computer in the office. The FMS device is a black plastic box the size of a cigarette pack; it is mounted in the cabin and connected to the vehicle's on-board network. Subsequently, information is read from the speed sensor, fuel sensor in the tank, generator, engine and other objects that provide information about the operation of the machine and fuel consumption. The FMS device stores information about the machine's operation for two months. It can be easily removed from the machine and inserted into the connector of a personal computer equipped with the necessary program. Next, the readings from the sensor are transferred to the computer in a few seconds. However, it is possible to perform readings automatically without removing the device from the equipment. The device is returned to the driver, and company personnel begin working with the received data. Information about the vehicle’s operation can be archived on any media, and the data can be processed on a computer. Export to Excel and other programs.
In addition to monitoring fuel consumption using the readings of the FMS device, the responsible employee of the enterprise can analyze the efficiency of the equipment, determine whether it was idle or working, the engine was simply turned on or the equipment was in motion, as well as exactly how it moved. The main indicators that the program operates on are the amount of fuel in the tank at the beginning and end of the period, the total amount of fuel filled and consumed. The total amount of fuel drained, vehicle mileage in kilometers, average fuel consumption in liters per 100 km, per 1 vehicle hour, idling, engine operating time, time the vehicle is in motion. All this data is presented in the form of tables and graphs.
The disadvantage of the system is low accuracy. Especially when operating the car in “city” mode. In addition, FMS does not detect slow drainage and return flow and does not provide information about the current flow rate in the machine’s engine.
There are also fuel consumption monitoring systems (FCM). This is a whole line of products, from inexpensive to advanced systems with a pass-through sensor, comprehensive monitoring of standard vehicle sensors (revolutions, speed, fuel level in tanks, etc.) and a graphic terminal. A special feature of the systems is a diesel fuel consumption sensor, which is not afraid of contamination. Information about fuel consumption, distance traveled, volume of refueling and fuel drainage is displayed on the screen of the electronic unit and stored in memory for subsequent analysis in the office. Another advantage of SKRT is its protection from fraud. The system analyzes the current fuel consumption depending on the driving speed, engine modes and makes a decision whether the consumption corresponds to the norm or there is an abnormal overconsumption/drain. In this case, the “overconsumption” counter or the “drain” counter is automatically turned on. Information about current parameters and counters can be protected by a password, that is, hidden from the driver. In addition to fuel consumption, CKRT also monitors speed, distance traveled, engine hours worked, vehicle traffic schedule and idle time. In fact, SKRT acts as a fuel consumption meter, tachograph and trip computer. An example of the operation of the fuel consumption control system is presented in Figure 2.
Figure 2. Example of the operation of the fuel consumption control system
At the same time, such systems have the possibility of adding axle load sensors, cargo temperature sensors and a GPS receiver to the system.
To summarize the above, it is worth noting that there is no simple solution to the problem of holding drivers accountable for overconsumption of gasoline due to their illegal actions. If the cars are faulty, the organization's management cannot hold employees accountable. If the cars are in good working order and fuel is stolen, it is necessary to organize surveillance, conduct checks, assign inspectors to the drivers, and hold the drivers accountable under Art. 243 Labor Code of the Russian Federation; or use special systems and equipment that, in principle, avoid excessive fuel consumption.
Bibliography:
1. Gribkov A.Yu. Accounting for fuel and lubricants in organizations of various forms of ownership. M.: Omega-L, 2010. - 72 p.
2.Nogin B.A., Butkov P.P. Saving fuel and lubricants. M.: University Book, 2004 - 220 p.
3. Labor Code of the Russian Federation. M.: INFRA-M, 2007. - 224 p.
Emphases of this article:
- normal fuel consumption rates for vehicles are established by current legislation;
- increasing or decreasing adjustment factors are applied to the basic standards;
- when writing off fuel in accounting, it is necessary to compare the actual and standard values fuel flow.
Almost every enterprise uses vehicles in its business activities. Actual fuel consumption often differs from the established norm. The reasons for overconsumption can be very different: weather conditions, road conditions, vehicle mileage, as well as irrational use of fuel by the driver. Therefore, the question arises: by what standards should fuel be written off? And how to reflect excess fuel consumption in accounting and tax accounting? You will find answers to these questions in the consultation.
Standards for fuel and lubricant consumption on vehicles
The consumption standards for fuel and lubricants for cars were approved by Order of the Ministry of Transport dated February 10, 1998 No. 43 (hereinafter referred to as Standards No. 43). It contains basic linear fuel consumption rates for more than 1,200 car models (modifications), fuel consumption rates for transport work and for the operation of special equipment, as well as a system of adjustment coefficients for standard fuel consumption.
According to clause 1.1 of Standards No. 43, enterprises can use the following standards and adjustment factors:
- bases new linear norm for car mileage;
- standard for performing transport work;
- norm per ton of curb weight;
- norm for one trip with cargo;
- mileage allowance when performing special work;
- standard for the operation of special equipment installed on vehicles;
- basic standard for the operation of an autonomous (independent) heater.
Reducing and increasing coefficients
Various correction factors are applied to fuel consumption standards, which increase or decrease the standards. The reasons leading to the use of such coefficients are given in table. 1 on next page.
If you need to apply several adjustment factors at the same time, then you must calculate the total adjustment factor equal to the amount of such allowances.
Table 1
| Reasons leading to the use of adjustment factors for fuel consumption standards A |
|
| Increasing consumption rates (clause 3.1 of Standard No. 43) | Reducing consumption rates (clause 3.2 of Standard No. 43) |
| Work in the cold season. Work in mountainous areas and/or on routes with hilly terrain. Working on roads with complex layouts. Work in urban environments. Work with frequent stops. Work that requires slowing down. Work in quarries, driving through fields, forest or steppe areas. Work in extremely difficult road conditions. Operation of new cars and engines. Driving in a car with a long service life. Hourly work of trucks. Training ride. The need to maintain comfortable temperature conditions in the cabin. Driving on public roads outside the city and on roads passing through populated areas. Use of special vehicles equipped with special audio alarms to perform urgent work tasks | Work outside populated areas on public roads. Operation of city buses on a custom basis or for another purpose, but not on regular routes. Enterprise management decision |
Accounting and tax accounting
In accounting, the cost of consumed fuel is reflected depending on the purpose of using vehicles and is written off from the credit of subaccount 203 “Fuel” to the debit of the corresponding subaccounts (15, 20, 23, 28, 91–94).
In tax accounting, the rules for recognizing expenses are described in clauses 138.4, 138.5 of the Tax Code (hereinafter referred to as the Tax Code):
- expenses that form the cost of goods sold, completedwork and services provided are recognized as expenses of the reporting period in which sales income is recognized;
- other expenses are recognized as expenses of the reporting period in whichnor were incurred.
From this follows the conclusion:
- cost of fuels and lubricants included in the cost of manufactured products (vypocompleted work, services provided) and in the initial cost of purchased goods, will be included in the enterprise’s expenses only in the period of recognition of income from the sale of such products (goods, works, services);
- costs for the purchase of fuel and lubricants, the cost of which is included in other expenses of the enterprise (administrative, sales expenses, other operating expenses), are included in the calculation of the tax basetaxes in the period in which they were incurred (i.e., during the period of writing off spent fuel and lubricants from the balance sheet).
For tax accounting purposes, the most important thing is to prove that the mileage is economical. Thus, according to clause 138.2 of the Tax Code, tax expenses are recognized on the basis of primary documents confirming the actual expenses of the taxpayer and their connection with his business activities.
In addition, it is necessary to make a calculation and compare the standard and actual fuel consumption. If the actual consumption does not exceed the norm, then the entire cost of actually consumed fuel is easily included in the enterprise’s expenses. If the actual consumption exceeds the standard, then you can only include the cost of fuel and lubricants within the norms in tax expenses (clauses “and” clauses 138.8.5, clause 140.3 of the Tax Code).
What VAT consequences arise in case of excess consumption of fuel and lubricants?
The enterprise will have to recognize a conditional supply for the amount of such overexpenditure, that is, accrue tax liabilities for VAT based on the cost of purchasing fuel (clause “d” of clause 198.5 of the Tax Code).
Is it necessary to include the cost of excess fuel consumption in the driver’s taxable income and withhold personal income tax accrued on the amount of excess consumption?
If excessive fuel consumption occurs not through the employee's fault, then there are no grounds for withholding personal income tax.
However, overexpenditure that arose for objective reasons (difficult weather conditions, technical condition of the car, etc.) must be documented. For example, a report on the technical condition of the car with the conclusions of the commission, which indicates the reason for the overconsumption and the actual fuel consumption.
If it is proven that excessive fuel consumption occurred due to the fault of the employee, then the enterprise can recover from it the cost of such fuel. For example, deduct the cost of gasoline from his salary. At the same time, we recommend that you prepare documents confirming the employee’s guilt: you need an explanatory note from the employee and his application to withhold this amount, as well as an order for disciplinary action.
And if the employee’s guilt is proven, but the company does not collect from him the cost of excessive fuel consumption, then the personal income tax accrued on the cost of overused fuel will have to be withheld from the employee. Indeed, in this case, the cost of gasoline will be considered an additional benefit received from the employer (clause 164.2.17 of the Tax Code). In this case, the tax base is determined taking into account the natural coefficient (clause 164.5 of the Tax Code).
Write-off of fuel in accounting
At the Vesna LLC enterprise (located in Dnepropetrovsk), in November 2014, administrative personnel used a Mitsubishi Pajero car to perform official duties (travel around the city). According to the waybills, the fuel consumption was 350 liters (due to the technical condition of the car), the mileage was 1,660 km.
Using Standards No. 43, we calculate the standard gasoline consumption for this car:
basic linear rate - 14.8 l/100 km;
increasing coefficients:
– for work in the cold season – 2% (clause 3.1.1.1 of Standard No. 43);
– for work in urban conditions – 15% (clause 3.1.4 of Standards No. 43).
Standard fuel consumption according to clause 4.1 of Standard No. 43 is calculated using the formula
Q n= 0.01 x N s x S x (1 + 0.01 x K ∑ ),
where Qн – standard fuel consumption, l;
N s– basic linear fuel consumption rate, l/100 km;
S – vehicle mileage, km;
K ∑ – total adjustment factor, %.
Let's substitute the values from our example into this formula:
Qн= 0.01 x 14.8 x 1,660 xx (1 + 0.01 x 17) = 287.45 l.
Thus, the overconsumption was 62.55 l (350 l - 287.45 l).
Let's reflect the data on overexpenditure in the table. 2.
table 2
| Name and price (UAH/l) | Actual quantity (l)/cost (UAH) | According to the norm: quantity (l)/cost (UAH) | Exceeding established standards (overconsumption) (l)/cost (UAH) |
| Gasoline – 15.00 |
Accounting and tax accounting for excessive fuel consumption
(UAH)
| Source documents | Accounting | Tax accounting |
|||||
| Fuel written off | Waybill | ||||||
| Excessive fuel consumption reflected | Waybill, accounting registers | ||||||
| Tax liabilities for VAT have been accrued (938.25 x 20%) | Tax invoice | ||||||
1. Cost of excess fuel consumption:
in accounting – written off as other operating expenses;
tax accounting - is not included in expenses, since it is considered that such fuels and lubricants were not used in business activities. Also, the company must accrue VAT tax liabilities on the cost of overexpenditure.
2. If excessive fuel consumption was not the fault of the employee, then the reason for the excessive consumption must be documented and explained. Then the cost of “extra” fuel will not have to be withheld from the employee and subject to personal income tax.
Accounting for fuel and lubricants according to waybills - 2018-2019 (hereinafter - PL) must be properly organized in any organization. It will allow you to restore order and control the consumption of material resources. The most relevant use of PL is for accounting for gasoline and diesel fuel. Let's consider the algorithm for accounting and tax accounting of fuel and lubricants using waybills in more detail.
The concept of fuels and lubricants
Fuel and lubricants include fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, grease) and special fluids (brake and coolant).
What is a waybill
A waybill is a primary document that records the vehicle’s mileage. Based on this document, gasoline consumption can be determined.
Organizations for which the use of vehicles is the main activity must use the PL form with the details specified in Section II of Order No. 152 of the Ministry of Transport dated September 18, 2008.
Do you have any doubts about the correctness of capitalization or write-off of material assets? On our forum you can get an answer to any question that raises your doubts. For example, you can clarify what the basic fuel consumption rate is recommended by the Ministry of Transport.
Read about the latest requirements of the Ministry of Transport for mandatory details in waybills in the materials:
- “The list of mandatory details of the waybill has been expanded”;
- “From December 15, 2017, the waybill will be issued using a new form”;
- Waybills: from March 1, 2019, the procedure for issuing changes.
For organizations that use a car for production or management needs, it is possible to develop a PL taking into account the requirements of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.
An example of an order for approval of a submarine can be found.
In practice, organizations often use PLs that were approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. This resolution has PL forms depending on the type of vehicle (for example, Form 3 for a passenger car, Form 4-P for a truck) .
Mandatory details and the procedure for filling out waybills are presented .
You can find out about recent changes in the form of the waybill from our discussions in the VK group .
Waybills must be recorded in the waybill register. Accounting for waybills and fuels and lubricants is interconnected. In organizations that are not motor transport by nature of activity, PLs can be drawn up with such regularity that it is possible to confirm the validity of the expense. Thus, an organization can issue a DP once every few days or even a month. The main thing is to confirm the expenses. Such conclusions are contained, for example, in the letter of the Ministry of Finance of Russia dated 04/07/2006 No. 03-03-04/1/327, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated 04/27/2009 No. A38-4082/2008-17-282-17-282.
Accounting for fuel consumption in the waybill
If we analyze the PL forms contained in Resolution No. 78, we will see that they contain special columns designed to reflect the turnover of fuel and lubricants. This indicates how much fuel is in the tank, how much has been dispensed and how much is left. Using simple calculations, the amount of fuel used is determined.
If we turn to Order No. 152 of the Ministry of Transport, then among the mandatory details of the submarine there will not be a requirement to reflect the movement of fuel. In this case, the document must contain speedometer readings at the beginning and end of the journey, which will allow determining the number of kilometers traveled by the vehicle.
When the PL is developed by the organization independently and it does not contain information on the use of fuels and lubricants, but contains only data on the number of kilometers, the standard volume of used fuels and lubricants can be calculated using the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. It contains fuel consumption standards for different brands of vehicles and formulas for calculating consumption.
Thus, on the basis of the PL, either the actual or standard write-off of fuel and lubricants is calculated. The data calculated in this way is used for reflection in accounting.
However, the use of PL to account for fuel consumption is impossible in some cases. For example, when chainsaws, walk-behind tractors, and other similar special equipment are refueled with gasoline. In these cases, a fuel and lubricants write-off act is applied.
A sample act for writing off fuel and lubricants can be viewed on our website.
Accounting for fuel and lubricants
Like all inventories, fuel and lubricants are accounted for in the accounting department at actual cost. Expenses that are included in the actual cost are indicated in section II of PBU 5/01.
Acceptance of fuel and lubricants for accounting can be carried out on the basis of gas station receipts attached to the advance report (if the driver purchased the fuel in cash) or on the basis of coupon stubs (if gasoline was purchased using coupons). If the driver purchases gasoline using a fuel card, then accounting for fuel and lubricants on fuel cards is carried out on the basis of a report from the company issuing the card. Write-off of fuel and lubricants can be carried out using the following methods (section III):
- at average cost;
- at the cost of the 1st time of acquisition of inventory (FIFO).
PBU 5/01 has another write-off method - at the cost of each unit. But in practice, it is not applicable for writing off fuel and lubricants.
The most common way to write off fuel and lubricants is at average cost, when the cost of the remaining material is added to the cost of its receipt and divided by the total amount of the remainder and receipt in kind.
Write-off of fuel and lubricants using waybills (accounting)
To account for fuel and lubricants, the enterprise uses account 10, a separate subaccount (in the chart of accounts - 10-3). The debit of this account is used for the receipt of fuel and lubricants, and the credit for the write-off.
How is fuel and lubricants written off? Using the algorithms described above, the used amount of fuel and lubricants is calculated (actual or standard). This quantity is multiplied by the cost of the unit, and the resulting amount is written off by posting: Dt 20, 23, 25, 26, 44 Kt 10-3.
Write-off of gasoline using waybills (tax accounting)
If everything is quite simple with the write-off of fuel and lubricants in accounting, then the recognition of these expenses in tax accounting raises questions.
1st question: in what expenses should fuel and lubricants be taken into account? There are 2 options here: material or other expenses. According to sub. 5 p. 1 art. 254 of the Tax Code of the Russian Federation, fuels and lubricants are included in material costs if they are used for technological needs. Fuel and lubricants are included in other expenses if they are used to maintain official vehicles (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).
IMPORTANT! If the main activity of an organization is related to the transportation of goods or people, then fuel and lubricants are material costs. If vehicles are used as service vehicles, then fuel and lubricants are other expenses.
The second question: should we normalize the costs of writing off fuel and lubricants within the framework of tax accounting? The answer to this can be found by linking the details of the waybill and legislative norms:
- The PL calculates the actual use of fuel and lubricants. The Tax Code of the Russian Federation does not contain direct indications that expenses for fuel and lubricants should be taken into tax accounting only according to actual standards.
- The PL contains information only about the actual mileage. However, fuels and lubricants can be calculated according to order No. AM-23-r, paragraph 3 of which states that the standards established by it are also intended for tax calculations. The Ministry of Finance of Russia in its letters (for example, dated 06/03/2013 No. 03-03-06/1/20097) confirms that Order No. AM-23-r can be used to establish the validity of costs and determine the costs of fuel and lubricants in tax accounting according to the standards multiplied by mileage.
IMPORTANT! In tax fuel and lubricants accounting can be taken both according to actual use and according to the quantity calculated based on the standards.
In practice, a situation is possible when an organization uses transport for which fuel consumption standards are not approved in Order No. AM-23-r. But in paragraph 6 of this document there is an explanation that an organization or individual entrepreneur can individually (with the help of scientific organizations) develop and approve the necessary standards.
The position of the Ministry of Finance of Russia (see, for example, letter dated June 22, 2010 No. 03-03-06/4/61) is that before developing standards for the write-off of fuel and lubricants in a scientific organization, a legal entity or individual entrepreneur can be guided by technical documentation.
There are no explanations in the Tax Code of the Russian Federation on how to act in such a situation. In cases where an organization independently established standards for writing off fuel and lubricants and, having exceeded them, took into account the amount of excess fuel use in tax accounting, the tax inspectorate may not recognize this as an expense. Accordingly, additional income tax may be charged. In this case, the court may well support the position of the inspectorate (see, for example, the resolution of the Administrative Court of the North Caucasus District dated September 25, 2015 in case No. A53-24671/2014).
Read about the amount of fines for not having a waybill here. article .
An example of writing off fuel and lubricants using waybills
One of the most common types of fuel and lubricants is gasoline. Let's consider the example of purchasing and writing off gasoline.
Pervy LLC (located in the Moscow region) purchased 100 liters of gasoline in September 2018 at a price of 38 rubles. without VAT.
At the same time, at the beginning of the month, the LLC had a stock of gasoline of the same brand in the amount of 50 liters at an average cost of 44 rubles.
Gasoline in the amount of 30 liters was used to refuel a VAZ-11183 Kalina car. The organization uses a car for official transportation of management personnel.
The organization uses average cost estimates for materials.
Accounting for fuel and lubricantson admission
|
Amount, rub. |
Operation (document) |
||
|
Gasoline received credit (TORG-12) |
|||
|
VAT reflected (invoice) |
We calculate the average write-off cost for September: (50 l × 44 rubles + 100 l × 38 rubles) / (50 l + 100 l) = 40 rubles.
Option 1.Accounting for fuel and lubricantswhen written off in fact
The following marks are made in the submarine: fuel in the tank at the beginning of the voyage - 10 liters, issued - 30 liters, remaining after the voyage - 20 liters.
We calculate the actual use: 10 + 30 - 20 = 20 liters.
Amount to be written off: 20 l × 40 rub. = 800 rub.
Option 2.Accounting for fuel and lubricantswhen written off according to standards
Mileage marks are made in the PL: at the beginning of the voyage - 2,500 km, at the end - 2,550 km. This means that 50 km have been covered.
In paragraph 7 of Section II of Order No. AM-23-r there is a formula for calculating gasoline consumption:
Qn = 0.01 × Hs × S × (1 + 0.01 × D),
where: Q n - standard fuel consumption, l;
Hs - basic fuel consumption rate (l/100 km);
S—vehicle mileage, km;
D is the correction factor (its values are given in Appendix 2 to Order No. AM-23-r).
According to the table in sub. 7.1 by car make we find Hs. It is equal to 8 liters.
According to Appendix 2, coefficient D = 10% (for the Moscow region).
We calculate gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) = 4.4 l
Amount to be written off: 4.4 l × 40 rub. = 176 rub.
Since the car is used as a company car, the cost of accounting for fuel and lubricants in the tax accounting of fuel and lubricants will be recognized as other expenses. The amount of expenses will be equal to the amounts recorded in the accounting records.
Results
Fuel and lubricants are a significant expense item in many organizations. This means that accountants need to be able to keep records of fuel and lubricants and justify these expenses. Using waybills is one way to determine the amount of fuel and lubricants used.
With the help of PL, you can not only confirm the production necessity of expenses, but also record the distance traveled by a car or other vehicle, as well as determine indicators for calculating the volume of used fuels and lubricants.
After determining the actual or standard volume of use, the amount to be written off can be calculated by multiplying the unit cost by the volume.
Accounting for fuels and lubricants written off as a result of the operation of special equipment that does not have an odometer can be carried out on the basis of a fuel and lubricants write-off act.
Particular attention should be paid to recognizing expenses for fuel and lubricants within the framework of tax accounting.
