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Chapter 1. Norms, rules and institutions This chapter will consider one of the main concepts of the new institutional economic theory - the concept of an institution. The first, introductory, paragraph of the chapter is devoted to a discussion of the role of information in the process of making economic

USSR STATE COMMITTEE FOR MATERIAL AND TECHNICAL SUPPLY

RESOLUTION

On the approval of the norms for the natural loss of vegetable oils and drying oils when draining

USSR State Committee for Material and Technical Supply

decides:

To approve and put into effect from October 1, 1987 presented by the Ministry of Chemical Industry of the USSR and agreed with the Ministry of Finance of the USSR:

a) the rate of natural loss of vegetable oils during the upper discharge from railway tanks at the enterprises of the USSR Ministry of Chemical Industry;

b) the rate of natural loss of drying oil when draining from metal barrels, drums and flasks;

c) the rate of natural loss of drying oil when draining from tanks.

With the entry into force of this decree, the current norms of natural loss of vegetable oils during the upper discharge from railway tanks and drying oils during discharge from metal barrels, drums, flasks and tanks should not be applied from October 1, 1987.

The rate of natural loss of vegetable oils during the upper discharge from railway tanks at the enterprises of the USSR Ministry of Chemical Industry

Notes: 1. The rate of natural loss is marginal and is applied in case of actual shortage.

2. The rate of natural loss is the same for all climatic zones and does not depend on the season.

3. In the case of using other methods of pumping vegetable oils from tanks, the norms of natural loss established by the decree of the USSR Gossnab of August 23, 1985 N 92 are applied.

Norms of natural loss of drying oils when draining from metal barrels, drums and flasks

2. The rates of natural loss are the same for all climatic zones and do not depend on the season.

Norms of natural loss of drying oils when draining from tanks

Notes: 1. The rates of natural loss are marginal and are applied in the event of an actual shortage of products.

2. When calculating the norms of natural loss, the autumn-winter period is considered the time from October 1 to March 31, and the spring-summer period - from April 1 to September 30.

3. The distribution of the territory of the USSR by climatic zones for the application of the norms of natural loss is given in the table to these norms.

Table. Distribution of the territory of the USSR by climatic zones for the application of the norms of natural loss of drying oils when draining from tanks

table
to the norms of natural loss of drying oils
when unloading from tanks,

Electronic text of the document
prepared by Kodeks CJSC and verified by:
mailing file

Natural loss rates in warehouses

Loss of goods during storage and sale

Shipping losses

Review questions

1. What is called the natural loss of food?

2. What determines the value of natural loss?

The amount of commodity losses due to natural loss during transportation is determined based on the mass of goods (net) accepted for transportation and the rate of natural loss.

Natural loss is not charged on goods received and released without overweight by the sender's weight (according to the stencil), without opening the container; for goods sold in transit; for piece goods and goods written off as a result of battle, scrap, damage.

The rates of natural loss during storage and sale depend on various factors: on the climatic zone (first, second), types and groups of goods, season, storage conditions, etc. Deficiencies are revealed in the process of inventory.

The amount of these losses depends on the rate of natural loss, the cost (weight) of the sold (released) goods for the period between inventories. In this case, the sales value is used.

Commodity losses due to natural loss during storage and sale are written off based on the established norms, but not more than the identified amount of shortage. The norms are not applied to goods accepted and released without weighing (by the count of units or by the weight indicated on the container), as well as to goods written off according to acts due to battle, scrap, damage, deterioration of the quality of the goods. Also, the norms of natural loss for goods that were not actually stored in the pantry, but were taken into account in the total turnover of the pantry, are not applied.

In warehouses, the rate of natural loss depends on the shelf life of goods, climatic zones, for fresh fruits and vegetables - on the season. When calculating natural loss in storerooms, it became necessary to determine the shelf life of goods, as well as to correctly calculate and select the applicable rate of natural loss. For most product groups, the rate of natural loss is set as a percentage based on the storage of goods within a month. If they are stored in a warehouse for a month, then the rates for the entire storage period are made up of the rates established for the first month of storage, and the rates for subsequent months of storage. During an incomplete subsequent month of storage, losses are calculated in the amount of 1/30 of the monthly rate for each day of storage.

1. In the warehouse located in the second zone, frozen pork in the amount of 300 kg was stored for 15 days. The rate of natural loss of pork is set at a 3-day storage for the second zone at a rate of 0.06%. For each subsequent day of storage up to 10 days, the rate increases by 0.01%, after 10 days the rate increases by 0.005%.

We calculate the rate of loss with a shelf life:

3 days - 0.06%;

10 days - 0.06 + (7 x 0.01) = 0.13%;

15 days - 0.13 + (5 x 0.005) = 0.155%.

We find the size of the loss:

X = ---- = 0.465 kg.

2. Unglazed frozen pike perch is stored in the warehouse for 10 days. The warehouse is located in the first zone. Determine the rate of natural loss.

The rates of loss in the first 7 days are 0.05%, on the next day the rates increase by 0.002%.

We calculate the rate of loss: 7 days - 0.05%;

15 days - 0.05% + (3x0.002%) = 0.056%.

3. Find the rates of loss during storage vegetable oil in a warehouse located in the first zone for 26 days (oil was stored in an amount of 500 kg).

The rate of natural loss for the first zone during storage from 15 to 30 days is 0.03%, which corresponds to 0.15 kg.

4. In the warehouse located in the first zone, the remains of chilled chickens were removed as of 01.08.01. The previous inventory was carried out on 05.04.01.

Receipt and leave of chickens on the basis of accounting data for the entire inventory period were determined in the following quantities:

The inventory period is 116 days. Average daily balance 38000/116 = 327 kg. One-day turnover 35500/116 = 306 kg. Average shelf life 327/306 = 1 day. The rate of natural loss for chickens is set for the first zone of 0.15%.

The maximum natural loss of chickens with a turnover of 35,500 kg will be 53.4 kg.

When purchasing, storing and (or) selling certain types of goods, losses and shortages may occur, the cause of which is natural decline. About what constitutes natural loss, how to calculate it and reflect it in accounting and tax accounting - in our article.

What is natural loss

natural decline

Shrinkage and weathering;

Rusting and spraying;

All types of accidental losses.

How the norms are approved

What is natural loss

The definition of natural loss is given in Methodological recommendations for the development of norms of natural loss(approved by the Order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95). According to this document under natural decline inventory values ​​should be understood as a loss (a decrease in the mass of a product while maintaining its quality within the requirements (norms) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physical and chemical properties of goods.

The permissible value of irrecoverable losses from shortage and (or) damage to inventory is determined by the rate of natural loss, which should be determined:

When storing goods and materials - during the storage of goods by comparing its weight with the weight of the goods actually accepted for storage;

When transporting goods and materials - by comparing the weight of the goods indicated by the consignor (manufacturer) in the accompanying document with the weight of the goods actually accepted by the recipient.

Natural loss of goods can be formed due to:

Shrinkage and weathering;

Rusting and spraying;

Crumbs generated during the sale of goods;

Leaks (melting, seepage);

Filling when pumping and selling liquid goods;

Consumption of substances for breathing (flour, cereals).

However, not all loss of goods can be attributed to natural loss.

Technological losses and losses from marriage;

Losses of inventory items during storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation, damage to containers, imperfect means of protecting goods from losses and the condition of the technological equipment used;

Losses of inventory items during the repair and (or) prevention of technological equipment used for storage and transportation, during intra-warehouse operations;

All types of accidental losses.

How the norms are approved

The procedure for the development and approval of the norms of natural loss is determined by the Decree of the Government of the Russian Federation of 12.11.2002 No. 814 "On the procedure for approving the norms of natural loss during storage and transportation of inventories."

Note!

Article 7 of the Law of 06.06.2005 No. 58-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees" established that until the approval of the norms of natural attrition in the manner prescribed by sub. 2 p. 7 art. 254 of the Tax Code of the Russian Federation, the norms of natural loss, previously approved by the relevant federal executive authorities, are applied.

Law No. 58-FZ entered into force on January 1, 2006 (clause 1 of Art. 8), but the provisions established by Art. 7 of the Law apply to legal relations that have arisen since January 1, 2002 (clause 4 of article 8).

Accounting and tax accounting of natural loss

Natural loss accounting is carried out according to the rules established by the Law of 11.21.96 No. 129-FZ "About accounting"(hereinafter referred to as the Accounting Law) and Methodological guidelines for the accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Methodological Guidelines for Accounting for Inventories).

Clause 3 of Art. 12 of the Law on Accounting establishes that the shortage of property and its damage within the norms of natural loss are attributed to the costs of production or circulation. The shortage in excess of the norms is written off to the account of the guilty persons. If the guilty persons are not identified or the court refused to recover losses from them, then the losses from the shortage of property and its damage are written off to the financial results of the organization.

To account for shortages, the Chart of Accounts for the financial and economic activities of organizations provides score 94"Shortages and losses from damage to values."

The shortages of inventory items revealed in the process of procurement, storage or sale are debited bills 94 from credit accounts:

• 60 "Settlements with suppliers and contractors", 76 "Settlements with different debtors and creditors"- if a shortage is detected in the process of acceptance of inventory items;
• 10 "Materials", 41 "Goods"- when a shortage is detected in the process of storing or selling valuables.

With bills 94 shortages and losses within the limits of natural loss rates are written off to the debit of expense accounts: 20, 44, etc.

The write-off of the shortage of goods and materials in excess of the norms of natural loss to the account of the guilty persons is reflected by the entry: D-t count. 73 subaccount 2 Kit count. 94.

In the absence of the guilty persons (or if the court refused to recover losses from them), losses from the shortage of property and its damage are written off as follows: D-t cch. 91 sub-accounts 2 "Other expenses" Kit count. 94.

For the purposes of taxation of profit, losses from shortages and (or) damage during storage and transportation of inventories within the limits of natural loss rates are equated to material costs (subparagraph 2 of paragraph 7 of article 254 of the Tax Code of the Russian Federation).

As noted earlier, at present, organizations have the right to apply all the norms of natural loss that have not been canceled at the moment, both for accounting purposes and for tax purposes.

When writing off losses, the question arises about the restoration of previously deducted VAT on missing goods. Clause 7 of Art. Chapter 171 21 "Value Added Tax" The Tax Code of the Russian Federation established that if, in accordance with Chapter 25 of the Tax Code of the Russian Federation, expenses are accepted for taxation purposes according to the standards, the amount of tax on such expenses is subject to deduction in the amount corresponding to the specified standards.

Based on this, it can be concluded that the VAT amounts related to the loss of goods within the norms of natural loss and previously presented for deduction do not need to be restored.

The amount of VAT on the cost of missing goods in excess of the norms of natural loss must be restored. VAT recovery is reflected by the entry: D-t count. 94 K-t count. 68.

The need to restore VAT on missing goods is stated, in particular, in the Letters of the Ministry of Finance of Russia dated 05.11.2004 No. 03-04-11 / 196 and dated 20.09.2004 No. 03-04-11 / 155.

However, there is arbitration practice that suggests otherwise.

Arbitration practice

In the Resolution of the Federal Antimonopoly Service of the North-Western District of 06.06.2005 No. A26-12323 / 04-211, the court made the following conclusion: the Tax Code of the Russian Federation does not provide for the taxpayer's obligation to recover and pay to the budget the tax amounts previously deducted for goods purchased for use in transactions recognized as objects of taxation, but subsequently not used in these transactions due to a shortage of goods.

Thus, the organization itself must decide on the accounting of the "input" VAT claimed for deduction. But it should be borne in mind that if VAT is not restored, the taxpayer will probably have to defend his position in court.

General procedure for calculating natural loss

The rates of loss can be applied only in cases of revealing actual shortages (clause 30 of the Methodological instructions for accounting for inventories, clause 5.1 Guidelines for the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia dated 13.06.95 No. 49; further - Guidelines for inventory).

Actual shortages are revealed either when accepting inventories or during their inventory. Taking inventory is responsibility of the organization(NS. 1 Art. 12 of the Accounting Law). The main objectives of the inventory are: to identify the actual availability of property; comparison of the actual availability of property with accounting data; checking the completeness of the reflection in the accounting of obligations.

The order and timing of the inventory are determined by the head of the organization, except for cases when the inventory is mandatory.

Inventory is mandatory in the following cases (clause 2 of article 12 of the Accounting Law):

When transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

Before drawing up annual financial statements;

When changing financially responsible persons;

When revealing the facts of theft, abuse or damage to property;

In case of natural disaster, fire or other emergencies caused by extreme conditions;

When reorganizing or liquidating an organization;

In other cases stipulated by the legislation of the Russian Federation.

The actual presence of property in the inventory is determined by compulsory counting, weighing, measurement. Information about the actual availability of property is recorded in inventory lists or inventory acts in at least two copies.

For your information!

Unified forms of inventories and acts of inventory were approved by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88.

It should be borne in mind that the shortage of reserves within the established norms of natural loss is determined after offsetting stock shortages by re-grading surplus(Clause 30 of the Methodological Guidelines for Accounting for Inventories and Clause 5.1 of the Methodological Guidelines for Inventory).

In the event that, after the offset by misgrading, made in the prescribed manner, there was still a shortage of stocks, then the rates of natural loss should be applied only for the name of stocks for which the shortage was established. In the absence of norms, loss is considered as a shortage in excess of the norms.

Mutual offset of surpluses and shortages as a result of re-grading can be made by decision of the organization's management only for the same audited period, with the same audited person, in relation to stocks of the same name and in identical quantities (clause 32 of the Methodological Instructions on inventory accounting).

The financially responsible persons provide detailed explanations to the inventory commission about the allowed re-grading.

In the event that, when offsetting shortages by re-grading surpluses, the cost of missing inventories is higher than the cost of surplus inventories, this difference is attributed to the guilty parties.

If the specific culprits of the shortage are not identified, then the differences are considered as a shortage in excess of the loss rates and are written off to the financial results of the organization.

According to clause 31 of the Methodological Guidelines for accounting for inventories, the materials submitted to the organization's management for writing off inventory shortages and damage in excess of the norms of natural loss must contain documents confirming appeals to the relevant authorities (bodies of the Ministry of Internal Affairs of Russia, judicial authorities, etc.) the facts of shortages and decisions of these bodies, as well as conclusions about the fact of damage to stocks received from the relevant services of the organization (technical control department, other similar service) or specialized organizations.

Proposals on the regulation of discrepancies between the actual availability of values ​​and accounting data revealed during the inventory are submitted for consideration to the head of the organization. The final decision on the offset is made by the head of the organization.

EXAMPLE 1

The input of the inventory in the trade organization is set:

Excess flour at the price of 20 rubles. for 1 kg (20 kg);

Lack of flour at a price of 22 rubles. per 1 kg (18 kg). It was decided to offset the surplus and shortage as a result of re-grading. 18 kg of flour are accepted for offset at a price of 20 rubles. for 1 kg. The difference in prices is 36 rubles. (18 kg x 22 rubles - 18 kg x 20 rubles), attributed to the guilty person. The shortfall was entered by the guilty person into the organization's cashier. Unmeasured 2 kg of flour at the price of 20 rubles. accounted for.

In the accounting of the organization, the following entries will be drawn up:

D-t count. 94 K-t count. 41 - 36 rubles. - the amount of the shortage of flour is reflected

D-t count. 73 subaccount 2 "Calculations for compensation for material damage" K-t count. 94 - 36 rubles - the shortage is attributed to the account of the guilty person

D-t count. 50 K-t count. 73 subaccount 2 "Calculations for compensation for material damage"- 36 rubles. - the amount of the shortfall was paid by the guilty person to the cashier organizations D-t count. 41 K-t count. 91 sub-accounts 1 "Other income"- 40 rubles. (2 kg for 20 rubles) - the surplus is capitalized flour D-t count. 91 subaccounts 9 "Balance of other income and expenses" K-t count. 99 - 40 rubles. - the surplus amount has been written off.

Based on the results of the inventory, the accounting department of the organization (with the participation of financially responsible persons) compiles a calculation of natural loss, which must be approved by the head of the organization. In clause 9.6 Methodical recommendations for the accounting and execution of the operation of receiving, storing and issuing goods in trade organizations(approved by the Letter of the Committee of the Russian Federation on Trade No. 1-794 / 32-5 of 10.07.96) the following formula for calculating the amount of losses due to natural loss (E) is given:

E = ThH: 100,

where: T- cost (weight) of goods sold; H- natural loss rate,%.

Having determined the turnover for the sale of a particular product for the inter-inventory period and multiplying it by the rate of natural loss, we obtain the amount of natural loss for this product. Having calculated the amount of natural loss for each product, we determine the total amount of natural loss for all goods sold during the inter-inventory period.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual financial statements. The data of the results of the inventories carried out in the reporting year are summarized in the statement of accounting of the results revealed by the inventory (form No. INV-26, approved by the Resolution of the State Statistics Committee of Russia dated March 27, 2000 No. 26).

The statement contains the following information:

The results revealed by the inventory (surplus, shortage);

Established damage to property.

From the total amount of shortages and losses from property damage, shortages and losses are allocated:

Credited by re-grading;

Written off within the limits of natural attrition rates;

Attributed to the perpetrators;

Written off in excess of the norms of natural attrition.

Natural loss rates for certain types of goods

The procedure for calculating losses and shortages within the norms of natural loss by type of loss and goods is described in the corresponding instructions (see table, pp. 8-10). Let us consider the procedure for determining such losses for some goods.

1. Groceries.

Natural loss rates food products in trade and instructions for their use are approved, in particular, by Orders of the Ministry of Trade of the USSR No. 88 dated 02.04.97 and No. 75 dated 26.03.80.

Let us note some of the features of the application of these norms of natural loss, established by the corresponding instructions.

. Groceries in the retail network.

With regard to food products in the retail trade network, the norms are established for standard products sold by weight as a percentage of their retail turnover to compensate for losses resulting from the storage of goods in the backroom and on counters, as well as in preparation for the sale and sale of goods due to:

Spray;

Crumb formed during the sale of goods, with the exception of caramel and refined sugar;

Leaks (melting, seepage);

Filling when pumping and selling liquid goods;

Consumption of substances for breathing (flour, cereals).

In addition, the norms include the mass of polymer film, foil and parchment removed during the sale of cheeses that came packaged in these materials, as well as the ends of the casings, twine and metal clips removed in preparation for the sale of smoked sausage cheese.

The rate of natural loss does not include:

Standardized waste generated during the preparation for the sale of sausages, meats and fish sold after preliminary cutting;

Stripping of butter, as well as crumbs formed during the sale of caramel and refined sugar. Stripping and crumb are handed over for processing at the direction of the trade organization, which includes this enterprise, and written off according to the invoices for which this waste was handed over;

All kinds of losses resulting from damage to goods, damage to containers, as well as the difference between the actual weight of the container and the weight according to the stencil (curtain of the container);

The actual additional losses associated with the sale of goods by the self-service method, within the established norms.

Natural loss rates apply only to goods sold during the reporting period, regardless of their storage period at a retail outlet.

Note!

The norms of natural loss are not applied to piece goods, as well as to goods received by retail trade enterprises in packaged form.

For goods packaged in stores, the norms of natural 1 losses apply at the same rate as for bulk goods.

Food products when stored in warehouses and bases of retail trade organizations and organizations Catering.

For warehouses and retail and public catering bases, the norms are established for standard goods sold by actual weight to compensate for the losses of these goods resulting from:

Shrinkage and weathering;

Spray;

Leakage (seepage) and filling during pumping and dispensing of liquid goods.

The rate of natural loss does not include:

Losses resulting from damage to goods, damage to containers, as well as the difference between the actual weight of the container and the weight according to the stencil (curtain of the container);

Losses associated with additional processing of goods (freezing for long-term storage, etc.).

Natural loss rates are not applied:

For goods that are accepted and released by the warehouse without weighing (by invoice or stencil);

For goods that are included in the total warehouse turnover, but were not actually stored in the warehouse (transit operations);

For goods written off due to scrap, crumbling, deterioration, deterioration in quality, curtain and damage to containers.

Natural loss rates apply to goods released from the warehouse during the period between two adjacent inventories, taking into account their shelf life.

The amount of natural loss is determined for each product separately in accordance with the actual shelf life. Accrual of natural loss should be made on the basis of the daily rate by summing the accrued amount of loss for each subsequent day (except for confectionery and grocery products).

EXAMPLE 2

Frozen pork was stored in the warehouse for 12 days. The rate of natural loss of frozen pork with a 3-day storage period is set at 0.06%. For each subsequent day of storage up to 10 days, the rate increases by 0.01%, after 10 days of storage, for every day the rate increases by 0.005%.

For the entire shelf life of pork, that is, for 12 days, the rate of natural loss of 0.14% is applied, which consists of the following values ​​(in percent):

shelf life rate:

3 days - 0.06;

10 days - 0.06 + 0.01 x 7 days = 0.13;

12 days -0.13 + 0.005x2 days = 0.14.

For confectionery products (marmalade and pat, marshmallow and marshmallow, halva, honey, gingerbread, gingerbread and oriental sweets), bread crumbs, dried and processed fruits, natural loss up to 15 days is charged at one rate without differentiation by timing, over 15 days the rate increases proportionally by a certain amount for each subsequent day of storage up to 30 days.

For groceries, fodder and confectionery products not listed above, natural loss up to 15 days is charged at one rate, over 15 to 30 days - at a different rate without differentiation for each day of storage.

If the goods are stored for more than a month, the norms for the entire storage period are composed of the norms established for the first month of storage and the norms for the subsequent months of storage. During an incomplete subsequent month of storage, losses are calculated in the amount of 1/30 of the monthly rate for each day of storage.

2. Medicines and medical products.

The rates of natural loss of medicines and medical products in pharmacy organizations, regardless of the organizational and legal form and form of ownership, and the Instructions for their use were approved by Order of the Ministry of Health of Russia dated July 20, 2001 No. 284.

The rates are established to reimburse the cost of losses within the limits of natural loss in the manufacture of medicines according to the prescriptions of doctors and the requirements of health care institutions, intra-pharmacy procurement and packaging in pharmacy organizations, regardless of the organizational and legal form and form of ownership and are applied only in the event of a shortage of inventory when taking inventory.

The indicated rates of natural loss do not apply to finished medicinal products of industrial production and medicinal products by weight (including ethyl alcohol) sold in the original (factory, factory, warehouse) packaging.

According to clause 4 of the Instructions for the application of these norms, the calculation of the amount of losses from natural loss within the established norms is based on the data of the primary accounting documents for the dispensing (sale) of medicines individually manufactured according to prescriptions and requirements of health care institutions, in-drug preparation and packaging, as well as when released in bulk (angro), in violation of the original packaging.

Natural loss rates apply only to medicines and medical products sold during the inter-inventory period. Fight, marriage, damage, losses due to the expiration of the shelf life of medicines are not written off at the rate of natural loss. To determine the amount of natural loss, the form approved by the Order of the Ministry of Health of Russia dated July 20, 2001 No. 284 is used (see the "Graphics" tab).

3. Building materials.

Order of the Ministry of Trade of the USSR No. 95 dated November 27, 1991 approved the Norms of losses (breakage) of building materials during transportation by road, storage and sale and Instructions for their use. These norms do not apply to building materials that have manufacturing defects specified in the relevant regulatory and technical documentation (GOST, OST, RTU and TU).

When applying these standards, it should be borne in mind that the rate of losses (battle) during storage and sale is set for the enterprise as a whole. In the case when there are independent brigades of financially responsible persons in the backroom and in the trading floor, the distribution of the maximum amount of write-off of losses (battle) between them is made on the spot by order of the head of the enterprise. The total amount of the write-off of losses (battle) for the enterprise as a whole should not exceed the established norms.

Losses (battle) of building materials generated during storage and sale are drawn up by acts of the standard form as they are revealed. Losses (battle) are destroyed by the commission after the statement on the presence of losses (battle) is approved. Acts are kept by financially responsible persons and are handed over to the accounting department along with inventory records. According to the results of the inventory, the total amount of losses (battle) recorded in the acts, within the established norms, is written off as a percentage of the amount of construction materials of the corresponding name sold during the inter-inventory period.

EXAMPLE 3

During the inter-inventory period, the retailer sold glass to the amount of 600,000 rubles. During the inventory, losses were revealed in the amount of 7,000 rubles. The rate of loss (breakage) of glass during storage and sale at retail outlets is 0.25% of the amount of glass sold during the inter-inventory period: 600,000 rubles. x 0.25% = 1500 rubles. Actual losses (battle) exceed the standard by 5500 rubles. (7000 rubles - 1500 rubles). The amount of excess losses was attributed to the guilty person and withheld from his salary.

In the accounting of the organization, the entries will be drawn up: D-t count. 94 K-t count. 41 - 7000 rubles. - written off the amount of the battle glass D-t count. 44 K-t count. 94 - 1500 rubles. - the amount of the battle within the established norms is attributed to the distribution costs D-t count. 73 subaccount 2 "Calculations for compensation for material damage" K-t count. 94 - 5500 rub. - the amount of losses in excess of the established norms was written off to the culprit face D-t count. 70 K-t count. 73 subaccount 2 "Calculations for compensation for material damage"- 5500 rubles. - the amount of the shortfall is withheld from the wages of the guilty employee.

Natural loss rates