The procedure for writing off car tires. Transfer of tires to operation

The accounting procedure for car tires depends on whether they are purchased together with the vehicle or separately from it.

VICTORIA ZHMULINA, Senior Auditor, VIT-audit LLC

The tire is one of the main elements of the chassis of the vehicle. Tires, other than those purchased with fixed assets, are included in inventories. Data features material assets directly affect the way they are accounted for and documentation. Tires are constantly subjected to increased wear and quite often fail much earlier than the end of their service life. In addition, worn tires can be either retreaded or recycled, which has different accounting implications. Tires also have certain seasonal properties that dictate the frequency of their use during the operation of the car.

In accordance with paragraph 10 of the Guidelines for accounting fixed assets, approved by the Order of the Ministry of Finance of the Russian Federation dated 13.10.03 No. 91n, the fixed asset accounting unit is an inventory object. An inventory object is recognized with all fixtures and fittings, or a separate structurally separate object designed to perform certain independent functions, or a separate complex of structurally articulated objects that form a single whole, designed to perform a specific job.

Since it is not possible to use a tire purchased with the car separately from it, the initial cost of the car includes, among other things, the cost of a spare wheel with tire, inner tube and rim tape.

That is, tires, including spare ones, purchased with the car, are accounted for as part of fixed assets and reflected on account 08 “Investments in fixed assets". When the cost of the car is fully formed, the accountant makes a record

Dt01 "Fixed assets" - Kt08 "Investments in non-current assets".

Purchasing tires separately from the car

Road transport enterprises have an industry-specific Instruction for accounting for income and expenses, which was approved by Order of the Ministry of Transport of Russia dated June 24, 2003 No. 153. According to this instruction, the cost of spare parts for the repair of rolling stock and the cost of car tires are included in material costs (clause 42). The same article takes into account the costs of restoring wear and repair of car tires, but only within the limits approved by the Ministry of Transport, which is fixed in accounting policy organizations (paragraph 43). Excess costs for the restoration of wear and repair of tires are included in other expenses (paragraph 97).

According to the Instructions for the application of the Chart of Accounts, subaccount 10-5 “Spare Parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, as well as car tires in stock and turnover.

According to paragraph 42 of the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 01 No. 119n, materials are a type of inventory. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, packaging, spare parts, construction and other materials.

Thus, tires purchased separately from the vehicle must be included in the material composition. At the same time, the price of tires does not affect the order of their accounting.

Documenting

Intersectoral forms are used to account for tires primary documentation By inventory accounting, which are approved by the Decree of the State Statistics Committee of Russia dated 10.30.97 No. 71a. These forms include: receipt order (form No. M-4), limit-fence card (form No. M-8). An organization for accounting for the operation of tires can, in addition to unified forms of primary documents, independently develop and apply in economic activity its documentation that meets the requirements of Art. 9 of the Law on Accounting (clause 100 of the Methodological Guidelines for accounting for inventories). At the same time, the forms of documents developed by the organization independently must be fixed in the accounting policy. However, organizations can also benefit from existing experience. For example, the Order of the Ministry of Agriculture of Russia dated May 16, 2003 No. 750 approved specialized forms of primary accounting documentation for agro-industrial enterprises, including a tire accounting card (form No. 424-APK), which is maintained from the moment tires are received and until they are written off (disposal). You can also use the card for recording the operation of a car tire, which is an annex to the Order of the Judicial Department under the Armed Forces of the Russian Federation of June 30, 2008 No. 104 “On approval of the Instructions on the maintenance, operation, Maintenance and repair of company vehicles. Appendix No. 12 to the previously valid Rules for the operation of automobile tires AE 001-04, approved by the Order of the Russian Ministry of Transport dated January 21, 2004 No. AK-9-r, also provides a form for recording tire operation.

The tire record sheet indicates technical condition tire on the vehicle, including defects, nature and extent of damage. For used tires, when fitted to another vehicle, their previous mileage is recorded. After the repair of local damage, the accounting of the tire operation continues on the same card. Every month, the actual mileage is entered into each card.

When replacing a tire on road wheels with a spare tire, the driver is obliged to inform the person responsible for accounting for the operation of tires, the date of replacement, the serial number of the replaced tire, and the speedometer reading at the time of installation. These data are also recorded in the cards.

If the tire is taken out of service, the record card indicates the date of dismantling, full mileage, the reason for the removal, determined by the commission, the remaining height of the tread pattern (according to the greatest wear), the place where the tire will be repaired, restored or disposed of. When a tire is sent for restoration, deepening of the tread pattern or for scrap, the tire operation record card is signed by members of the commission who inspect the tire. In this case, the accounting card is an act of writing off the tire. New cards for recording their work are issued for tires received after restoration.

When tires are disposed of (complete wear, faulty damage), in addition to the standard issue of a tire accounting card, an act is drawn up for their write-off (disposal). This document issued by a commission appointed by the head of the enterprise. The write-off (disposal) report indicates the reason for the tire write-off: unacceptable residual tread height; destruction beyond repair (rupture, longitudinal cut, etc.).

Writing off the cost of tires to the expenses of the organization

The organization has the right to write off the cost of tires as expenses when the following circumstances occur:

In the moment actual disposal due to wear or damage;

At the time of installation on the car;

Evenly as you use.

Depending on the chosen method of reflecting the cost of tires as part of the organization's costs, the reflection in the accounting of tire recycling also changes. Let's take a closer look at each accounting method.

1. Writing off the cost of tires to expenses at the time of actual disposal due to wear or damage.

According to the Instructions for the application of the Chart of Accounts: on sub-account 10-5, the presence and movement of purchased car tires in stock and turnover are taken into account. From the foregoing, the need to use sub-accounts of the second order directly follows, for example, 10-5-1 “Tires in stock, 10-5-2 “Tires in circulation”. Then, upon acceptance of tires from the warehouse for operation, a accounting entry: Dt10-5-1 - Kt10-5-2, and when writing off tires from the register due to unsuitability for operation: Dt20, 23, 25, 26 - Kt10-5-2.

However, when using this option, the accounting methodology is violated, and here's why. According to paragraph 6 of PBU 1/2008 "Accounting policy of the organization" (Order of the Ministry of Finance of the Russian Federation of 06.10.08 No. 106n), the accounting policy of the organization should ensure greater readiness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves (requirement of prudence). When writing off tires due to their unsuitability for operation, this requirement is not observed.

In addition, this method of accounting distorts the cost of services provided, work performed, since the cost of tires will be written off in reporting period, in which their actual operation was minimal.

Thus, this option of accounting for tires is not recommended for use. For accountants who still apply this procedure for writing off the cost of tires, consider its reflection on an example.

2. Writing off the cost of tires to expenses at the time of their installation on the car.

According to clause 93 of the Guidelines for accounting for inventories, as materials are released from the warehouses (pantries) of the unit to sites, teams, workplaces, they are debited from the accounts of material assets and credited to the corresponding accounts of accounting for production costs (20, 23).

In accordance with paragraph 16 of PBU 10/99 "Expenses of the organization", expenses are recognized in accounting if the following conditions are met:

The expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

The amount of the expense can be determined;

There is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. This assurance exists when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.

In addition, the replacement of tires purchased instead of unsuitable tires received as part of the car can be considered a car repair, therefore, on the basis of paragraph 27 of PBU 6/01, expenses are recognized in the reporting period in which the repair is completed.

Based on the foregoing, the use of this option for accounting for tires can be considered reasonable.

However, regardless of whether car tires are on the balance sheet or not, the accountant will have to track their movement. After all, during the operation of the tire, it may be necessary to repair it, and after the tire has been exhausted, the management of the enterprise has to decide whether it is necessary to restore the used rubber or recycle it. In both cases, the tires are transferred to third parties specializing in tire retreading (recycling). for this, the organization needs accurate information about their quantitative and valuation. It is also necessary to remember that during the disposal of tires, production waste is generated, and the organization should apply the methods of their accounting, fixed in accounting and tax accounting. At the same time, the amount of waste generated at the enterprise directly affects the amount of environmental payments.

In order to control the safety of used tires written off the balance, we advise you to organize their off-balance accounting on an additionally entered account, for example, on account 012 “Tires put into operation”. This off-balance sheet account should be included in the organization's working chart of accounts.

3. Write off the cost of tires evenly as they are used.

When choosing this method reflecting the cost of tires as part of the expenses of the organization, the principle of matching income and expenses, enshrined in paragraph 19 of PBU 10/99, is observed, there is economic feasibility when applying this accounting option (tires are written off in the period of their actual use).

The option of evenly decommissioning tires is also allowed regulations on accounting. In particular, by virtue of clause 94 of the Guidelines for accounting for inventories, the cost of materials released for production, but relating to future reporting periods, is credited to the expense account for future periods. According to paragraph 65 of the Regulation on accounting and financial statements in the Russian Federation, approved. By order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n: the costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in balance sheet a separate item as deferred expenses and are subject to write-off in the manner established by the organization during the period to which they relate.

In addition, for accountants of large transport companies, writing off the cost of tires as costs at the time of their commissioning can significantly affect the profit margin.

Thus, the use of this option for accounting for the cost of tires and their write-off is the most optimal (see example 2).

Decommissioned tires, the use of which is possible for economic purposes or which are subject to delivery in the form of waste (to be disposed of), are credited to the warehouse of the organization on the basis of a write-off certificate and an invoice for

internal movement of material assets (clause 129 of the Instructions for accounting for inventories). The waste remaining from the write-off of tires is valued at the value prevailing on the date of write-off based on the price of possible use and is credited at the specified cost to financial results organizations. According to the Chart of Accounts, the availability and movement worn tires and waste rubber are accounted for on account 10, sub-account 6 "Other materials", as waste.

For the purpose of calculating income tax, returnable waste means the remains of raw materials (materials), semi-finished products, heat carriers and other types of material resources formed during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the initial resources (chemical or physical properties) and therefore used with increased costs (lower output) or not used for its intended purpose (paragraph 6 of article 254 tax code RF).

Car tires that are not subject to further use, when taxing profits, are also returnable waste, and when sold to a third party, they are assessed at the selling price (subclause 2, clause 6, article 254 of the Tax Code of the Russian Federation).

Proceeds from the sale of used car tires are recognized as other income, for which account 91, subaccount 1 “Other income” is intended for accounting in the Chart of Accounts.

The sale of returnable waste in accordance with paragraph 1 of Art. 146 of the Tax Code of the Russian Federation is recognized as an object of value added tax. The tax base for VAT is defined as the value of such waste, calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, without including VAT in them (clause 1, article 154).

For the purpose of calculating income tax, income from the sale of recyclable waste is accounted for as income from the sale (Article 249 of the Tax Code of the Russian Federation). The income received is reduced by the cost of returnable waste, as well as other expenses associated with their sale (clause 1, article 268 of the Tax Code of the Russian Federation).

From February 1, 2004 to January 1, 2008, the maintenance and operation of tires by vehicle owners on the territory of the Russian Federation was regulated by the Rules for the operation of automobile tires AE 001-04, approved by the order of the Ministry of Transport of Russia dated 01.21.2004 No. AK-9-r (hereinafter referred to as the Rules ).

Thus, section 10 of the Rules established the obligation of the organization to monitor the mileage and wear of automobile tires. When installing tires on a car, the organization should have a card for recording the operation of a car tire (clause 43 of the Rules).

Car tires have their own mileage, after which they should be replaced. After reaching the standard operating mileage, worn tires are replaced. It should be borne in mind that the norms for tire operating mileage are established by the Temporary Standards for the operational mileage of tires of motor vehicles RD 3112199-1085-02, approved by the Ministry of Transport of Russia on 04.04.2002 (hereinafter referred to as the Norms), however, the validity of these Norms is limited to the date 01.01.2007.

The authors note that so far not a single document has been published that establishes a unified procedure for the maintenance and operation of tires by vehicle owners, as well as the norms for the operational mileage of vehicle tires throughout the Russian Federation. Meanwhile, when operating motor vehicles in a budgetary institution, it is necessary to be guided by a certain procedure for operating and decommissioning tires, which, in our opinion, should first of all ensure the fulfillment of the requirements of both budgetary legislation for economical and efficient spending budget funds and legislation on road safety.

An analysis of the solution of similar problems in various federal ministries and departments shows the following:

1) the procedure for maintenance, operation and disposal of car tires in certain situations can be developed by the authorized body, the main manager of budgetary funds, a budgetary institution independently, taking into account the specifics of their activities (at the same time, a budgetary institution can develop such a procedure only taking into account the requirements on this issue set out in documents of higher organizations);

2) the authorized body may allow subordinate budgetary institutions to be guided by the Rules and Regulations that have ceased to have effect.

An example of the first option is Order No. 300 of the Russian Ministry of Defense dated September 25, 2006 “On approval of the Guidelines on operating hours (service life) before repair and decommissioning of automotive equipment and automotive property in the Armed Forces of the Russian Federation”, and the second option is implemented, for example, in the order of the Judicial Department of the Armed Forces of the Russian Federation of 30.06.2008 No. 104 "On approval of the Instructions on the procedure for the maintenance, operation, maintenance and repair of official vehicles", methodological recommendations on the organization of transport services for territorial bodies and institutions of the Ministry of Justice of Russia (published in the Bulletin of the Ministry of Justice Russian Federation, 2008, No. 12).

According to the authors, in the situation under consideration, as a recommendation, a budgetary institution, when approving the procedure for accounting for tires, can use the above Rules and Norms. This procedure can be approved as part of the accounting policy of the institution (an order on the specifics of the implementation of state accounting policies in a particular budgetary institution).

In addition, when determining the procedure for writing off automobile tires and the norms for their operating mileage, the following should also be taken into account. When deciding on the possibility of further operation of tires up to the operating mileage, the following requirements must be taken into account:

1) Federal Law No. 196-FZ of December 10, 1995 “On Road Safety”;

2) Regulations on ensuring road safety at enterprises, organizations and institutions engaged in the transportation of passengers and goods, approved by order of the Ministry of Transport of Russia dated 09.03.1995 No. 27;

3) other normative acts aimed at ensuring road safety.

That is, officials, first of all, should take into account the possibility of safe operation of motor vehicles on a specific set of tires.

Please note that the Norms establish indicators for the average tire mileage. This mileage was calculated taking into account:

base car model;
tire size;
tire models.

In addition, when calculating the tire operating mileage, operating conditions (work) are taken into account motor vehicle. At the same time, such indicators were obtained by a specialized research organization empirically.

It should also be taken into account that, in accordance with clause 3.4 of the Norms, for new tire models and car brands for which tire operating mileage standards have not been established, the head of the enterprise has the right to order the enterprise, based on the average mileage of decommissioned tires, to put into effect a temporary norm agreed with Federal State Unitary Enterprise NIIAT (currently OJSC NIIAT). In this case, the period of validity of temporary norms should not exceed 2 years. During this period, the compliance of the established value of the norm with the average mileage of a tire of a given size and model for a particular vehicle is checked, as well as the value of the norm is specified.

In the situation under consideration, a budgetary institution does not have the opportunity to independently develop tire operating mileage standards (there are no relevant specialists and material and technical base), but it can use the provisions of the Rules and Norms. In our opinion, when using these documents, it is necessary to take into account the manufacturers' guarantees for the operating time of tires within the warranty period (i.e., the rate used should not be less than the warranty, taking into account amendments to operating conditions). Recall that manufacturers can establish warranty periods not only for tire service, but also for their storage.

In our opinion, based on the conclusion of the relevant commission for new tire models and car brands, the head budget institution has the right to put into effect, by order of the enterprise, a temporary rate of tire operating time, taking into account:

average mileage of decommissioned tires;
tire manufacturers warranty.

In addition, subject to appropriate limits budget commitments norms can also be established with the involvement of specialists from specialized organizations (for example, JSC NIIAT).

Accounting for car tires. Budgetary accounting in the institution is carried out in accordance with federal law dated November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ), the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n (hereinafter - Instruction No. 148n) and other regulatory and legal acts. The document flow for the acceptance, movement and write-off of inventories by the institution is developed independently, approved by the head and reflected in the accounting policy of the organization. Spare parts for vehicles(including car tires) upon purchase are accounted for on the basis of primary accounting documents on account 10506000 “Other inventories”. In accordance with Instruction No. 148n, when issuing spare parts for operation, a “Statement of the issuance of material assets for the needs of the institution” (f. 0504210) or “Requirement-waybill” (f. 0315006) is drawn up.

All issued spare parts for vehicles (including car tires) are recorded on the off-balance account 09 “Spare parts for vehicles issued to replace worn ones”. Analytical accounting of tires is carried out in the card of quantitative-sum accounting of material assets (f. 0504041). Tires that have become unusable can be written off from the register according to the “Act on the write-off of inventories” (f. 0504230).

Reasonable applications of persons responsible for the technical condition and operation of the vehicle, approved by the head of a budgetary institution, serve as the basis for replacing car tires on a vehicle. When installing tires on a car, it is advisable to draw up an act. In this case, the numbers, model and designation can be indicated in the act. The form of such an act can be developed and approved by the organization in compliance with the requirements of paragraph 2 of Art. 9 of Law No. 129-FZ.

In addition to budgetary accounting, an additional accounting of car tires can be organized in the institution. To do this, you can use, for example, separate provisions of the Rules.

So, institutions can, for each tire installed on a car (new, retreaded or with a deep tread pattern) when it is assembled or during operation, start a record card for its operation in the form specified in Appendix 12 to the Rules. Tire accounting can be carried out in accordance with the norms of this document by the responsible person who is entrusted with this responsibility.

When replacing a tire on road wheels with a spare tire or, if necessary, with a purchased tire, the driver informs responsible person date of replacement, serial number of the replaced tire, speedometer reading at the time of installation. These data must be recorded in the cards for accounting for the work of the replaced and spare tires.

To control the correct accounting of tire mileage, the employee responsible for this must selectively check on a quarterly basis the compliance of the tires actually used on the car with the tires assigned to the car according to the accounting card by serial numbers.

When the tires are taken out of service, the card indicates: the date of dismantling, full mileage, the name of the reason for the removal, determined by the commission, the residual height of the tread pattern (according to the greatest wear). In addition, it necessarily makes a record of where the tire is sent - for restoration, deepening the tread pattern by cutting, for repair, scrap or reclamation.

Accounting in accounting, first of all, takes into account the purpose of tires for vehicles and the features of their operation. Their standard use is a seasonal change or replacement of worn out and unusable ones with new ones. Let's consider in the article how the accounting of tires is carried out at the enterprise.

Tire Accounting Principles

The main accounting parameters are:

their number;
model;
brand of rubber;
price;
size.

Based on these indicators, accountants keep separate records of seasonal, summer and winter vehicle tires. At the same time, new and used spare parts are also accounted for separately. Purchase, transfer to their operation and other operations are displayed by the accounting service as account assignments (postings).

Operation name	Accounting Assignments
Buying a tire for vehicles	DT 60, KT 51 (transfer of money for the purchase), DT 10, sub-account "Spare parts" ("Spare tires", "New tires"), KT 60 ( financial obligations for purchased parts) DT 19, KT 60 (VAT on the value of the purchased goods), DT 68, KT 19 (VAT deductible)
Putting the tire into use	DT 10, sub-account "Spare parts" ("Tires in the report"), KT 10, sub-account "Spare parts" and "Spare tires"
Write-off of a car tire due to its failure	DT 20 (26, 44), CT 10, sub-account "Spare parts", "Tires in reporting"

The cost of purchased tires for vehicles for the purpose of replacing worn ones is displayed by the accounting service on account 10 "Materials", sub-account "Spare parts". Read also the article: → "". Both operated and spare parts are taken into account here. For separate accounting auxiliary sub-accounts of the third order are opened to the sub-account "Spare tires".

The tires of vehicles of the revolving fund (in the sub-report) are accounted separately from those that are listed behind the warehouse.

Tax accounting for tires

When buying a car, the price of installed and spare tires is combined with the initial cost of vehicles (TC RF, art. 257). How separate objects these spare parts are not listed on the accounts. Tires purchased separately are not included in the purchased car and are not added to its cost. Here, the tax accounting of spare parts is regulated by the Tax Code of the Russian Federation:

Art. 254 (payer's expenses for production and economic needs);
Art. 260 (restoration of fixed assets);
Art. 264 (maintenance and use of company vehicles).

So, for example, according to tax legislation separately purchased spare parts can be accounted for as material costs for the purchase of materials necessary for the maintenance of fixed assets. That is, tires in such cases are considered spare parts for the car, which are accounted for at their cost in the number of inventories. The cost of their repair can be attributed to others.

Expenses are considered for taxation purposes in the tax period valid at that time. All expenses under the accrual method are recognized at the time the tires are assembled on the car. Removed spare parts from vehicles are not classified as returnable waste or residual stocks.

Accounting documentation for the operation of tires

A specialized accounting form of the card is started technical service of the relevant division of the organization in the form No. 424-APK separately for each vehicle tire (new, used or restored). The main purpose of the registration card is to record the movement of tires in use from the time they are assembled to complete failure. The card contains the following information:

date of manufacture, manufacturer, price, as well as the name of the wheels and serial number;
technical condition (existing defects, damage);
mileage (the previous one is for used tires, and the actual mileage for each month is for all types of tires);
date of tire replacement, number of the removed and assembled tire;
dismantling time, total mileage, tread pattern data, for what purpose and for what reason it was taken out of service (in case of deregistration of the tire).

The indicated standard accounting forms are filled out completely and stored according to the vehicle numbers, and are closed when the spare part is sent for recycling.

The rate of operating mileage for write-off

Russian legislation does not establish specific rules for decommissioning vehicle tires. With regard to their operating mileage, the instructions of the Ministry of Transport of the Russian Federation set out in Letter No. 03-01 / 10-2830sh dated 08.24.2012 apply. Thus, according to the letter, the norms are determined by the manufacturer.

Accordingly, the head of the organization has the right to develop and approve the norms by his own order based on the average mileage, using the available information:

factory manufacturer;
according to the method for determining the mileage standards of the Provisional Regulations (RD 3112199-1085-02) as amended on 12/07/2006 (in situations identical to the one under consideration, it can be used as a sample);
experience in transport management.

So, according to the standards of RD 3112199-1085-02, the mileage rate established by the organization should not be less than 25% of the average mileage parameter.

In any case, independent developments according to the standards must be financially justified and documented.

Accounting for wear and replacement of car tires

It is allowed to consider the change of unsuitable (worn-out) specified spare parts as an integral part of the repair. Then you should make a write-off for production costs and the cost of repairing the fixed asset. The costs associated with the repair are displayed by the accounting department according to the DT accounts for the accounting of expenses for production (sales), CT of the accounts for accounting for the expenses incurred. So, DT 20, 26, 44, CT 10, the sub-account "Tire in the report" reflects the accounting for the price of seasonal motor vehicle spare parts in expenses for ordinary activities after their wear.

Worn-out car parts that are subject to modernization, repair, reconstruction, are listed in the warehouse. Their accounting is kept on the sub-account "Tires to be restored", "Materials given for processing". The price is displayed as follows: DT 10, sub-account "Tire for restoration", KT 91-1.

Changing the seasonal tires of vehicles is an integral part of the maintenance of the fixed asset, aimed at maintaining the characteristics of the car in good condition. The associated expenses are recognized as expenses for ordinary activities. Their accounting displays according to the DT of accounts for accounting for production expenses (sales), CT of accounts for accounting for production expenses (refer to maintenance costs).

But when replacing seasonal spare parts and sending them to the warehouse, their price is attributed to the reduction of expenses for current activities: DT 20 (26, 44), CT 10, sub-account "Tires in the report". Account assignments for account 10 are used to display the replacement of summer and winter tires for vehicles. For example, when assembling winter tires, the price of vehicle tires put into use is displayed as follows: DT 10, subaccount "Tire in the report", KT 10, subaccount "Spare tire".

At the end of the season, winter parts are removed and summer parts are assembled. To display the price of the removed winter version, account assignment is used: DT 10, sub-account "Spare tire", CT 10 "Tire in subreport". The price of the collected summer version instead of the winter one, it will be displayed as account assignment: DT 10, subaccount "Tire in subreport", CT 10, subaccount "Spare tire".

Example 1. Accounting for the cost of all-season car tires when buying them

Felix LLC purchased a set of all-weather tires for a vehicle. Almost immediately, worn-out parts were replaced with new ones, just bought. The accounting service displayed all actions as account assignments.

Operation name	Accounting Assignments
Posting of vehicle spare parts to the warehouse	DT 10, sub-account "Spare parts" and "Spare tires",
VAT display	DT 19, KT 60
Deduction of money for the purchase to the seller	DT 60, KT 51
VAT payable	DT 68, KT 19
The price of purchased spare parts is taken into account in expenses for ordinary activities	DT 20, KT 10, sub-account "Spare parts", "Spare tires", "New tires"

Example 2. Displaying the replacement of worn-out car tires in accounting

The head of the organization appointed a commission from among officials in order to check the technical condition of tires. During its implementation, the inspectors recognized the installed parts on the car as unsuitable for operation. Based on the results, an act was drawn up for the write-off of materials. According to it, completely worn parts should be sent for recycling, and new ones should be installed instead.

In the accounting card, when removing spare parts from use, the time and reason for dismantling, a single mileage and direction for disposal are noted. The replacement of tires is displayed as follows: DT 20, CT 10, subaccount "Operated tire" (accounting for the price of unusable spare parts in expenses for ordinary activities), DT 10, subaccount "Other materials", CT 91-1 (accounting for worn-out spare parts), DT 10 , subaccount "Tire in subreport", KT 10, subaccount "Spare tire" (displaying the price of installed spare parts).

Answers to questions on accounting for tires in vehicles

Question number 1. How are the costs of disposal of unusable vehicle tires taken into account, are taxes calculated from them?

The costs associated with waste disposal are included in the costs of current activities. They are also subject to taxation.

Question number 2. What is an act for the write-off, disposal of car tires?

The generally accepted form is used, which includes information about the appointed composition of the commission, the inspection carried out. The act contains full information about the characteristics of the inspected object (serial number, total mileage, size, model, etc.). Inspectors establish the technical unsuitability of spare parts for vehicles, immediately indicate the reasons. Then they decide to take them out of service and send them to the scrap. The prepared act is endorsed by the chairman and other competent persons from among the commission.

Question number 3. What normative documents can be guided in the accounting of fixed assets?

The accountant should take into account Guidelines on Accounting of Fixed Assets”, which were approved by the order of the Ministry of Finance of the Russian Federation No. 91n of October 13, 2003. The version of December 24, 2010 is now actively used. It covers the issues of valuation, depreciation, maintenance, restoration and disposal of fixed assets.

Question number 4. Is it possible not to start an account card for car tires?

Doing accounting form cards, the use of operational mileage standards are mandatory components of the operation of tires used in enterprises. Only those owners of vehicles who are engaged in the transportation of goods and passengers for personal needs have the right not to do this.

Almost all commercial organizations keep vehicles on their balance sheet, these can be buses, trucks and cars. Since car tires have a limited mileage resource, and equipment is depreciated during operation, tires wear out. Accordingly, they must be written off.

Rules for the operation of car tires

Based on the norms provided for by the Federal Law of December 10, 1995 No. 196-FZ (Article 19), it is prohibited to operate vehicles with technical malfunctions, since this can lead to a threat to road safety.

Such a list of malfunctions is determined by the Decree of the Government of the Russian Federation of October 23, 1993 No. 1090. This list includes the following damage provided for car tires, in the presence of which tires cannot be used:

Worn tire tread, i.e. the tread pattern has a height below the norm: for cars, a norm equal to 1.6 mm is provided, for trucks, the tread height should not be lower than 1 mm, for buses - 2 mm.
The tire has significant damage in the form of holes, cuts, tears that expose the cord. Such malfunctions include a layered tire carcass, and a peeled tread or tire sidewall.
Lack of fasteners (bolts, nuts), broken shape of the fastening holes or change in size.
The presence of various cracks on the disk and wheel rims.
The mileage of tires has exceeded the normative number of kilometers or the period of use of tires established by law has expired.

The presence of the above damage is the basis for writing off car tires, since they cannot be used with such damage. Therefore, new tires must be installed on cars.

The write-off of unusable tires should be reflected in accounting documents accounting. There is currently no legislation regulating the decommissioning of tires. As a result, organizations must either be guided by the manufacturer's recommendations for the use of tires, or determine the life of tires themselves according to their condition and suitability for use.

Important! Using tires that have become unusable due to damage is dangerous! This may lead to a traffic accident. A worn tread surface leads to a deterioration in vehicle control, and an exposed cord can provoke rubber rupture, which leads to a complete loss of vehicle control and an accident.

Tires to be scrapped must be recycled. To do this, a certain form of an agreement is concluded with the organization that accepts tires for recycling and then forwards the decommissioned rubber to a tire repair plant for recycling.

Vehicle mileage standards

At present, any legal documents for the write-off of tires and other spare parts of vehicles for commercial organizations does not exist.

The standards that determine the operating mileage of automobile tires are established by the manufacturer on the basis of a letter from the Ministry of Transport of Russia. As a result, every manager commercial organization has the right to independently establish mileage standards, based on the recommendations of the manufacturer, and to fix these standards with his organization order.

In the absence of information from the manufacturer on the recommendations for the operation of car tires, use own experience operating companies or recommendations from other manufacturers for the production of the same tires.

When developing and approving the norms for the operational mileage of tires, the head of the organization must take into account that the norms he approves meet the criteria established by the Tax Code of the Russian Federation. He must substantiate these norms, justify them economically and document them.

Car tires to be written off must be evaluated and approved by a specially created expert commission. The main document is the write-off act. He confirms that the tires are not suitable for further use and instead of them it is necessary to install new tires on the vehicle.

Accounting

Car tires, which are purchased separately from the car, are reflected in accounting on account 10 "Materials". The basis is the Chart of Accounts for accounting for the financial and economic activities of the enterprise and the Instruction for its application, adopted by the Ministry of Finance of Russia.

When tires are handed over for use, they are written off to cost accounting accounts.

The basis for this is the Methodological Guidelines for Accounting, approved by the Ministry of Finance of Russia.

The cost of the tires themselves is debited from account 10 “Materials”, subaccount “Spare parts” to debit accounts of cost accounting. The control of the movement of automobile tires is carried out by accounting on the off-balance account D-t sch.012.

In the event that tires are out of service, the basis of which is a write-off certificate, they (tires) are credited to the warehouse at the cost of waste. The movement of decommissioned tires, their presence, as well as scrap tires are recorded on the accounts "Materials" and "Other materials" as salvage.

Waste that is generated in the divisions of enterprises is collected in the prescribed manner, their name and quantity are indicated in the delivery notes and transferred with the invoices to the waste warehouse. The enterprise, focusing on the prevailing prices for scrap, scrap and rags, determines the cost of waste. The price must match the one that can be used in the sale.

For your information! Tires that are unsuitable for restoration can be disposed of by a specialized organization on the basis of a concluded agreement.

Material values that remain in the organization after the write-off of items unsuitable for restoration and further use are accounted for at market value on this moment. The corresponding amounts are credited as financial results from a commercial enterprise, that is, in accounting, the waste that remains after the write-off of waste materials is credited to account 91: Dt account 10 “Materials”, subaccount 6 “Other materials” Kt account. 91 "Other income and expenses". Tires that are unsuitable for restoration are taken into account as salvage.

In accounting, the delivery of unusable tires to the balance sheet of a specialized organization is documented as a regular sale. And the income received from the sale of inventories is taken into account together with other income. At the same time, tires subject to recycling are reflected in accounting documentation like other expenses.

tax accounting

The costs incurred by the taxpayer for repairs are taken into account as other expenses. They are recognized in the reporting (tax) period when they were incurred in the amount of actual costs.

Based on the Tax Code of the Russian Federation, these are the remains of raw materials or materials formed during the production of goods that have lost their qualities (chemical or physical properties), used at excessive costs or not for their intended purpose.

If the inventory related residues were transferred as full-fledged raw materials to other divisions in order to produce other types of goods, then they (residuals) are not returnable waste.

Important! Residues are recognized as returnable waste for the purpose of profit taxation if they are not used for their intended purpose and they belong to residues that have lost their consumer qualities.

The norms of the Tax Code of Russia say that tires that are subject to disposal, not suitable for further operation, do not belong to returnable waste and are not recognized by them.

Summing up, we can say that in order to write off used tires, you need to perform the following steps:

Create an expert commission to write off tires unsuitable for further use.
Draw up a write-off act with the obligatory justification of the reasons for the write-off.
Create an order (order) on the write-off of tires and their disposal.
Record write-offs in accounting documents.
Organize the disposal of tires from a company licensed for this activity.