Formation of estimated liabilities and reserves for vacations. The amount of the reserve for doubtful debts Creating a reserve in 1s 8.3

Vladislav Losev, system engineer of the intensive growth department .

Estimated liabilities in "1C: ZUP 8"

Estimated liability, to speak in simple words, this is how much money our organization needs to pay employees compensation for unused vacations that they have accumulated if we need to fire everyone.

All organizations, except small enterprises, banks and government agencies, are required to reflect estimated liabilities in their accounting records. To reflect the information we need and make calculations, we will use the document “ Accrual of estimated liabilities for vacations».

The document will become available to the user only when the following settings are made in the organization parameters in the 1C: Salary and Personnel Management 8 program. Go to the menu " Settings", after which we go to the point " Organizations", then to the tab " Accounting policy and other settings" and then to the item " Estimated liabilities (reserves) for vacations».

After the user has configured the organization's accounting policy, in the " Salary"The document will appear" Accrual of estimated liabilities».

It will calculate how much money our organization needs to pay employees compensation for unused vacations for the current month, and with this document we will transfer the calculated information on reserves to the accounting program.

Estimated liabilities are formed after the documents have been processed “ Calculation of salaries and contributions" And " Reflection of salaries in accounting»

First, let's pay attention to the fields " Organization" And " Month" Fields " Organization"may not be - if during the initial setup of the program we indicated that the program would keep records of only one organization. In field " Month» you must indicate the month of accrual of estimated liabilities. In the document header it is also necessary to indicate by what operation the document will be calculated. In our example, in the field “ Operation» indicate the item « Current month calculation", subsequently by clicking on the button " Fill» the data in the corresponding fields is filled in and calculated automatically.

Starting with release 2.0.37 in the 1C:Accounting 8 program, the process of creating reserves for doubtful debts is automated in accordance with clause 70 of the “Regulations for maintaining accounting and accounting statements in the Russian Federation" (approved by Order of the Ministry of Finance dated July 29, 1998 No. 34n, as amended by Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 No. 186n) and Article 266 of the Tax Code of the Russian Federation. According to paragraph 1 of clause 70 of the “Accounting Regulations”, all organizations are required to keep records of reserves for doubtful debts.

In the accounting settings settings on the “Settlements with counterparties” tab, you can set the payment period, from which the program will count down the debt period. If the contract with any buyer specifies a different payment period, then directly in the contract with this counterparty you can specify a different period, starting from which the debt will be considered overdue. These settings apply to all organizations for which accounting is maintained. information base. But these settings take effect only if in the accounting policy on the “Settlements with counterparties” tab, the flag for the need to account for provisions for doubtful debts for accounting and/or tax accounting.

If the organization applies PBU 18/02 and reserves are recorded only in accounting (or only in tax accounting), then permanent differences will arise. If reserves are accrued in both accounting and tax accounting, then in this case it will not always be possible to avoid differences. Because for the purposes of calculating income tax, the cost of creating reserves should not exceed 10% of the current revenue tax period, there is no such restriction for accounting.

If the duration of the debt (the number of days after shipment plus the number of days from the accounting parameters or the counterparty agreement) exceeds 45 calendar days, then when the month is closed with the routine operation “Calculation of reserves for doubtful debts”, a reserve will be added in the amount of 50% of the amount of the balance on the debit of the accounts 62 and 76.06. If the period exceeds 90 days, then the reserve will be 100%. Moreover, for non-ruble debt, if necessary, a reserve can be created manually.

If all or part of the debt has been repaid by the counterparty, then at the close of the month other income will be recognized in the form of restored reserves.

You can check how the reserves were calculated in the program using the help calculation “Reserve for doubtful debts”, which can be used for both accounting and tax accounting purposes, by clicking the “Settings” button by selecting the required data display mode

Let's look at what transactions are needed to account for reserves and what documents in the 1C: Enterprise Accounting program they are generated by:

Provision for doubtful debts

Dt 91.02 (other non-operating income (expenses) Kt 63 (Counterparties, Agreements, Payment documents)

The reserve is created for each counterparty agreement. The program analyzes the debit balance of accounts 62 and 76.06, expanded according to settlement documents. Moreover, if under one agreement with a counterparty there is an advance, and under another agreement with the same counterparty there is a debt exceeding 45 days, then the reserve will be accrued. If the amount of the reserve in accounting differs from tax accounting, the permanent difference will be automatically taken into account.

If you kept records of reserves even before the update to release 2.0.37, then in this case, in account 63, the amounts of reserves were allocated without breakdown by settlement documents (i.e., by sales documents).

Therefore, after updating from previous releases, you need to create a new accounting policy, starting from the month of update, in which you need to set automatic accounting of reserves. Next, you need to distribute the total amount of reserves to a specific sales document; to do this, you need to enter the document “Operation (accounting and tax accounting).” Kt 63 indicating the sub-account “Documents of settlements with the counterparty” Dt 63 without indicating this sub-account.

Reserve restoration

The posting is generated automatically at the end of the month by the regulatory document “Calculation of reserves for doubtful debts”.

If the counterparty has repaid part of its debt, then it is necessary to reduce the amount of the created reserve in the paid part of the debt.

Carrying forward the reserve to the next year

Dt 63 (Counterparties, Agreements, Settlement Documents) Kt 91.01 “Other non-operating income (expenses)”

Dt 91.02 “Other non-operating income (expenses)” Kt 63 (Counterparties, Agreements, Payment documents)

The posting is generated automatically at the end of the year by the regulatory document “Calculation of reserves for doubtful debts”.

If by the end of the year following the year in which the reserve for doubtful debts was created, the reserve was not used, then for accounting purposes the unspent amounts of the reserve created last year are added to the financial result (clause 70 of the Regulations on Accounting and Reporting).

In this case, immediately after adding the reserve to the financial result, it is necessary to re-create a reserve for doubtful debts (letter of the Ministry of Finance of the Russian Federation dated July 12, 2004 No. 03-03-05/3/55). This applies only to accounting, in tax accounting there will be a permanent difference.

At the close of the first month of the reporting year, the amount of the newly created reserve for the purpose of calculating income tax is adjusted to the amount of the balance of the reserve of the previous tax period:

• if the amount of the reserve newly created based on the results of the inventory is greater than the amount of the balance of the reserve of the previous reporting (tax) period, then the difference is included in non-operating expenses in the current reporting tax period;
• if the amount of the newly created reserve for tax accounting purposes (no more than 10% of the revenue of the current tax period) is less than the amount of the balance of the reserve of the previous tax period, then the difference is included in non-operating income.

Write-off accounts receivable at the expense of the reserve for one reason or another

Dt 63 (Counterparties, Agreements, Settlement Documents) Kt 62 (76.06) (Counterparties, Agreements, Settlement Documents)

Write-off is carried out using the “Debt Adjustment” document with the type of operation “Debt Write-off”. The document can be filled out automatically by clicking the “Fill” button on the “Accounts Receivable” tab. On the “Settlement Accounts” tab, indicate write-off account 63 and fill in the corresponding sub-accounts.

In the event that the amount of debt written off from the accounting reserve does not coincide with tax accounting, it will be necessary to adjust the write-off amount in the postings.

To do this, as a result of posting the “Debt Adjustment” document, you need to set the “Manual adjustment” flag in the tax accounting entry Dt 63 Kt 62.01 to set the amount covered by the reserve, and assign the debit balance to permanent differences, and the credit balance to temporary differences.

In order for the program to correctly calculate income tax, the condition BU=NU+PR+VR must be met.

The balance of debt not covered by the reserve in tax accounting should be written off to account 91.02 “Write-off of receivables (payables). Accordingly, a negative permanent difference will arise for the debit, and a negative temporary difference for the credit.

In addition, written off debt for which the term has expired limitation period(more than three years have passed since the debt arose) must be listed under for another five years to the debit of off-balance sheet account 007 “Debt of insolvent debtors written off at a loss”.

If the debtor makes payment within five years, the proceeds will be reflected in the credit of account 007, and the payment should be reflected in accounting and tax accounting:

Dt 50 (51) Kt 91.02 “Other non-operating income (expenses)”

If payment is not received within five years, then account 007 is closed with an “Accounting (Tax) Accounting Operation” for the entire amount of the debt.

An economic crisis and unscrupulous counterparties can lead to organizations incurring debts that are unlikely to be repaid. To prevent this debt from hanging heavily on settlement accounts and inflating balance sheet figures, companies create reserves for doubtful debts.

Doubtful debts are receivables that are not repaid within the terms established by the agreement or with a high degree of probability will not be repaid, and are not secured by appropriate guarantees.

The amount of accounts receivable is reduced by the amount of the reserve for doubtful debts. balance sheet. According to what rules are reserves for doubtful debts created in accounting and tax accounting, how to use and restore them, read this article.

1. Is a reserve for doubtful debts required?

2. Accounting policy for doubtful debts

3. Sample order for doubtful debts

4. Creation of a reserve for doubtful debts in accounting

5. Restoring the provision for doubtful debts

6. Use of the reserve for doubtful debts

7. Example of provision for doubtful debts with postings

8. Inventory of the reserve for doubtful debts

9. Provisions for doubtful debts in 1s 8.3

10. Provision for doubtful debts in the balance sheet

11. Simplified tax system reserve for doubtful debts

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

1. Is a reserve for doubtful debts required?

The rules for creating a reserve for doubtful debts are different for accounting and tax purposes.

The following standards apply in accounting:

1. Creation of a reserve for doubtful debts – responsibility of the organization according to clause 70 of the Regulations on accounting and financial reporting in the Russian Federation No. 34n
2. The reserve is formed according to any receivables classified as doubtful. At the same time, debt for which the repayment period has not yet arrived can also be considered doubtful.

Regarding tax accounting, the legislation provides:

1. taxpayer's right using the accrual method, create a reserve for doubtful debts (clause 3 of Article 266 of the Tax Code of the Russian Federation). Since the amount of the reserve for doubtful debts relates to non-operating expenses, organizations tend to use this right and thereby reduce taxable profit.
2. creating a reserve for doubtful debts only for debts of buyers and customers for work performed, services or for goods sold(paragraph 1, clause 1, article 266 of the Tax Code of the Russian Federation).

2. Accounting policy for doubtful debts

Regulations on accounting and financial reporting in the Russian Federation No. 34n provide for the formation of a reserve for each doubtful debt based on an assessment of the financial condition of the debtor and the likelihood of debt repayment. The organization must develop the specific methodology and frequency of reserve formation independently and approve it in its accounting policies for accounting purposes.

You can choose from the following options:

• creating a reserve for each doubtful debt based on professional judgment, which determines the amount of debt that will not be repaid. At the same time, the accounting policy establishes parameters by which the solvency, financial position of the counterparty, quality of debt servicing, etc. are assessed. The amount of the reserve for doubtful debts is also calculated individually.
• creating a reserve for each debt depending on the period of overdue debt repayment. The amount of the reserve for doubtful debts in this case can be set as a percentage of the amount of debt or correspond to the procedure for forming a reserve in tax accounting:
  • 100% of the debt amount if overdue for more than 90 days;
  • 50% of the amount due in case of delay from 45 to 90 days.

When forming an accounting policy for doubtful debts, it is necessary to take into account the specifics of accounting and activities of a particular organization, as well as the impact of the reserve on the financial statements.

note that no reserve is created in tax accounting:

1. for the amounts of advances issued to suppliers (see Letter of the Ministry of Finance of the Russian Federation dated October 15, 2003 N 16-00-14/316)
2. for fines for violation of the terms of the agreement (Letters of the Ministry of Finance of the Russian Federation dated June 15, 2012 No. 03-03-06/1/308, dated September 29, 2011 No. 03-03-06/2/150)
3. on the amount of interest for the use of others in cash, collected by the arbitration court (Letter of the Ministry of Finance of the Russian Federation dated July 24, 2013 No. 03-03-06/1/29315)
4. under loan agreements (Letter of the Ministry of Finance of the Russian Federation dated 02/04/2011 No. 03-03-06/1/70).

For tax purposes, the accounting policy includes a clause about the very fact of creating a reserve, since the formation of a reserve is a taxpayer’s right, not an obligation.

3. Sample order for doubtful debts

After the accounts receivable are recognized as doubtful in accordance with the accounting policies of the organization, the company must create a reserve. The basis will be an order for doubtful debts. Sample below.

ORDER No. 2

on the creation of a reserve for doubtful debts in accounting

I ORDER:

1. Recognize the debt of Nedobrovestny LLC in the amount of 590,000 rubles, not secured by a guarantee and not paid under the contract on time, as doubtful.
2. Create a reserve for doubtful debts in accounting in the amount of RUB 590,000.
3. Appoint chief accountant S.V. Petrenko as responsible for the execution of the order.

Director I.F. Korolkov

4. Creation of a reserve for doubtful debts in accounting

To account for the reserve, account 63 “Provisions for doubtful debts” is used. Reflect the creation of a reserve for doubtful debts in accounting by posting:

Debit 91/2 “Other expenses” - Credit 63

Deductions to the reserve for doubtful debts are written off to other expenses and are included in financial results. The basis for this posting will be an accounting statement-calculation (professional judgment, expert opinion).

Amount of reserve created in accounting is not limited, as opposed to tax accounting. For tax expenses, the amount of the reserve for doubtful debts is limited - within 10% of revenue the period for which the reserve is created.

5. Restoring the provision for doubtful debts

In the event of full or partial payment of the debt by the counterparty, the created reserve is adjusted. The restoration of the provision for doubtful debts will be in the amount of debt repayment. Accounting entries:

Debit 51, 50 Credit 62, 71,73,76 – payment received from the counterparty

Debit 63 Credit 91-1 – reserve for doubtful debts restored for the amount of payment

6. Use of the reserve for doubtful debts

Sooner or later, doubtful debt can turn into bad debt, which can be written off. Recognize accounts receivable uncollectible it is necessary in a certain order, according to paragraph 77 of the Regulations on accounting and reporting:

• preparation of documents confirming the unreality of debt collection (primary documents, claims, correspondence with the counterparty, extract from the Unified State Register of Legal Entities, resolution of the bailiff on the completion of enforcement proceedings, others);
• inventory of accounts receivable and identification of debts with an expired statute of limitations;
• drawing up an accounting certificate and an order for the organization to write off accounts receivable.

Bad debts are written off against the reserve for doubtful debts or as expenses if no reserve was created. We will look at the use of the reserve for doubtful debts using an example a little later.

If receivables are written off after the expiration of the statute of limitations, their amount is taken into account in off-balance sheet accounting for 5 years from the date of write-off. For this purpose the account is used 007 “Debt of insolvent debtors written off at a loss” in order to monitor the possibility of debt collection in the event of changes in the financial position of the debtor.

In tax accounting, bad debts are not included in expenses, but are written off against the created reserve. In this case, any debt recognized as uncollectible is subject to write-off at the expense of the reserve, even if a reserve was not previously created for it.

If the amount of the reserve for doubtful debts in tax accounting is less than the amount of bad debts, then the difference is allowed to be attributed to non-operating expenses (according to paragraph 2 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation).

7. Amount of reserve for doubtful debts: example with postings

On December 15, 2016, Furniture Factory LLC sold furniture products worth 590,000 rubles (including VAT 90,000 rubles) to the buyer Nedobrovestny LLC. According to the terms of the contract, the buyer is obliged to pay for the goods within 14 working days. The payment period expired on January 10, 2017. The accounting policy of Furniture Factory LLC provides for the monthly creation of a reserve for doubtful debts for each asset, depending on the period of delay (similar to the Tax Code of the Russian Federation).

Debit 62 Credit 90-1 – 590,000 rub. Reflected revenue from the sale of products of Nedobrovestny LLC

Debit 90-3 Credit 68 – 90,000 rub. VAT charged

Debit 91-2 Credit 63 – 295,000 rub. Deductions to the reserve for doubtful debts (delay period from 45 to 90 days)

On March 15, 2017, Nedobrovestny LLC transferred 100,000 rubles to the account of Furniture Factory LLC. in payment of a debt. And in June 2017, an entry about the liquidation of the debtor was made in the Unified State Register of Legal Entities. The remaining amount of debt, 490,000 rubles, was considered uncollectible. The accounting department made the following entries:

Debit 51 Credit 62 – 100,000 rubles. Paid (partially) for goods

Debit 63 Credit 91-1 – 100,000 rubles. The reserve for doubtful debts was restored in the amount of partial payment. As of 04/01/2017, the amount of the reserve will be 195,000 rubles.

Debit 91-2 Credit 63 – 295,000 rubles. A provision has been accrued for doubtful debts of Nedobrovestny LLC (overdue for more than 90 days). As of May 1, 2017, the reserve amount is RUB 490,000.

Debit 63 Credit 62 – 490,000 rubles. Bad debts were written off using the created reserve for doubtful debts.

8. Inventory of the reserve for doubtful debts

The principle of conducting an inventory of the reserve for doubtful debts is specified in paragraph 3.54 of the Methodological Instructions for conducting an inventory of property and financial obligations:

“An inventory of the reserve for doubtful debts created by an organization that uses the method of determining revenue from the sale of products (works, services) as goods are shipped (works, services are performed) and payment documents are presented to the buyer (customer) consists of checking the validity of amounts that are not repaid within the terms established by the contracts and are not provided with appropriate guarantees.”

An ongoing assessment of each doubtful debt for the possibility of creating or using an allowance for doubtful debts must be done on an ongoing basis. IN mandatory such monitoring is carried out as of the date of preparation of the financial statements.

9. Provisions for doubtful debts in 1s 8.3

Watch a video on working in the 1C: Accounting 8.3 program with operations on creating and writing off reserves for doubtful debts, as well as setting accounting policy settings regarding reserves. Provisions for doubtful debts in 1C 8.3 can be formed both in accounting and tax accounting.

10. Provision for doubtful debts in the balance sheet

Formable financial statements must be reliable, users must see a real picture of the organization’s financial position, without inflating assets. In this regard, the indicators of assets and liabilities must be adjusted taking into account the estimated values.

The amount of the reserve for doubtful debts decreases the amount of accounts receivable, which is shown in the balance sheet; it is not reflected as a separate line. Information about the formed reserve for doubtful debts can be reflected in the notes to the balance sheet in accordance with clause 35 of PBU 4/99.

Next year the provision for doubtful debts:

• is restored when the debt is repaid and written off as other income;
• is restored due to the lack of payment by the counterparty based on the results of the year following the year of formation of the reserve (according to paragraph 4 of clause 70 of the Accounting and Reporting Regulations) and is included in other income;
• used when writing off receivables recognized as bad (clause 77 of the Accounting and Reporting Regulations).

11. Simplified tax system reserve for doubtful debts

Only taxpayers using the accrual method have the right to form reserves for doubtful debts in tax accounting. Companies that use the simplified tax system do not create a reserve for doubtful debts and cannot include such reserves in expenses.

For simplifiers in Art. 346.16 of the Tax Code of the Russian Federation has approved a closed list of expenses, where deductions for reserves are not provided. In addition, expenses for the simplified tax system are recognized on a cash basis.

However, in accounting, simplifiers are required to create reserves that are associated with changes in estimated values. These include reserves:

• for doubtful debts;
• to reduce the cost of inventories;
• for depreciation of financial investments.

As you can see, the creation of reserves for doubtful debts differs in many ways in tax and accounting. These differences will lead to temporary differences in accounting, which will undoubtedly add headaches to any accountant. You can tell us about the difficulties and ambiguities you have in this matter in the comments to the article, and we will try to find a solution together.

We will talk in more detail about the reserve for doubtful debts in the “Club of Professional Accountants” in January. In addition to the reserve for doubtful debts, we will analyze in detail the creation of a reserve for vacation pay, and also determine who creates what reserves, the differences between accounting and tax accounting. Join the Club. All Club materials for January will be posted by January 23.

Amount of reserve for doubtful debts

Many companies use mechanisms for reserving goods in 1C. This description is suitable for the programs “1C: Trade Management, ed. 10.3" and "Manufacturing Enterprise Management".

Indeed, the reservation mechanism is very convenient - you can place a reserve on goods for the client, ship the reserved goods, and remove the reserve if necessary. Unfortunately, our practice of trading automation shows that not all users fully understand the operation of the reservation mechanism.

In this article we will try to correct the situation, consider the basic principles of reservation and answer the following questions:

1. How can I reserve an item?
2. How can I remove the reserve, in what cases does this happen automatically?
3. In which reports can I view information about reserves?

Product reservation

Method No. 1 - in the buyer's order

At the time of placing an order, the buyer can reserve the goods specified in the order.

Menu: Documents - Sales - Customer orders

To do this, in the goods table you need to indicate in the “Placement” column the warehouse where you want to make a reserve.

If you don’t want to manually select a warehouse, the order has a “Fill and Post” button. Clicking on this button causes the placements to be automatically filled in and the order is placed. The button is only available when placing an order today.

Method No. 2 - adjusting the buyer's order

To correct a buyer's order, many users create a document “Adjustment of a buyer's order,” indicating in it the items to be added and removed from the order.

You can create an adjustment based on an order or manually.

Menu: Documents - Sales - Adjustment of buyer order

Adjustments to customer orders can also set a reserve, just like a customer order. Specify the warehouse in the “Placement” column or use the “Fill and Post” button.

Method No. 3 - in the document “Reservation of goods”

You can place a reserve using a separate document “Reservation of goods”. It can be created based on a customer order or manually.

In order to place a reserve, you need to indicate the order, the product being reserved and its quantity, and also fill out the warehouse in the “New placement” column. At the time the document is processed, a reserve will be established.

Method No. 4 - at the time of receipt of goods

This method only works if you place orders with suppliers to supply customer orders. In this case, the order indicates to the supplier for which buyer the product was ordered.

Menu: Documents - Purchasing - Receipts of goods and services

To set a reserve in the receipt of goods, the “Buyer’s order” column must be filled in.

If the receipt was created based on an order to a supplier, then customer orders will be filled automatically. Selecting a buyer's order in goods receipt if the goods were ordered to the supplier not for this buyer, but simply for the warehouse, is strongly not recommended.

Method No. 5 - in an internal order

An internal order is used to order goods from the warehouse of your own department or warehouse.

Menu: Documents - Inventory (warehouse) - Internal orders

In an internal order, as in a buyer’s order, there is a “Placement” column and a “Fill and Post” button, which allow you to put the item in reserve.

These are the main ways to set up a reserve. The most popular method, of course, is to set a reserve through the “Buyer’s Order” document.

In addition to these methods, there are other options when the program can set a reserve:

• In adjusting an internal order (similar to adjusting a customer order)
• In the document “Receipt order for goods”, if the “Without the right to sell” flag is set (goods are taken for safekeeping)
• In the document “Return of goods from the buyer” - when returning goods that were sold from the reserve
• In the “Advance report” document, if the accountant went to pick up goods ordered by a supplier (similar to the receipt of goods).

Removing goods from reserve in 1C

Method No. 1 - in the sale of goods

At the time of shipment of goods, the document “Sales of goods and services” is drawn up in the program.

Menu: Documents - Sales - Sales of goods and services

If goods were reserved according to the buyer's order, then at the time of sale the reserve must be removed. In order for the reserve to be removed from goods, you need to indicate the write-off method “From reserve” in the “Products” table.

If the sale of goods is filled out based on the buyer’s order, the program itself determines which goods are in reserve and which will be written off from the free balance in the warehouse. Be very careful when filling out the document manually: if you specify the write-off method “From warehouse”, the product will be written off, but the reserve for it will not be removed and will “hang”.

Method No. 2 - in the document« Closing customer orders»

This document is used to close orders for which some goods were not shipped or the client refused to purchase altogether.

Menu: Documents - Sales - Closing customer orders

The document specifies customer orders that need to be closed. At the time the document is posted, the program checks whether there are reserves for the specified orders. If there are reserves, they are automatically removed.

After the document has been processed, there will be no reserves for all orders included in it.

Method No. 3 - in the document« Reservation of goods»

In addition to setting a reserve, this document can also be used to remove a reserve.

Menu: Documents - Sales - Reservation of goods

In order to remove a reserve, you need to indicate the order, product and its quantity, and also fill out the warehouse in the “Initial placement” column. At the time the document is processed, the reserve will be removed.

Note: with one document you can simultaneously remove a reserve from one warehouse and reserve goods in another if you fill out both the original and new placement.

Method number 4 - in « Requirements-invoice » or « Movement of goods »

The documents “Request-invoice” and “Movement of goods” are used to write off goods as department costs and move goods from one warehouse to another, respectively.

Menu: Documents - Inventory (warehouse) - Movement of goods

Menu: Documents - Inventory (warehouse) - Request invoice

If documents are drawn up on the basis of an internal order in which a reserve was established, then at the time the documents are processed, the reserve must be removed. To withdraw a reserve, the “Reserve Document” column must be filled in:

Note: if the movement of goods is done from the buyer’s reserve, then the program not only removes the reserve at the sender’s warehouse, but also sets it at the recipient’s warehouse.

These methods of withdrawing a reserve are the most popular, but there are other possible situations:

• In the “Write-off of goods” document, if the “Reserve document” is filled in in the “Goods” table
• In the document “Receipt order for goods”, when goods previously accepted for safekeeping without the right to sell are returned to the counterparty
• In the documents “Adjustment of the buyer’s order” and “Adjustment of the internal order”, if a negative quantity of goods is indicated and the placement is filled out
• In the document “Closing internal orders” (similar to closing customer orders)

Product reservation reports

To control the reserves in the warehouse, you need to use reports, thanks to them you will always know which goods are in reserve.

Report “Goods in reserve in warehouses”

This report is intended solely to provide information on reserves. Thanks to it, you can always find out: which products, for which order and in which warehouse are in reserve.

The report can be customized: set selections, change the composition of groups, etc.

Report “Analysis of the availability of goods in warehouses”

This report shows more detailed information about the balance of goods in the warehouse. In it you can see the balance of goods in the warehouse, the reserve, the quantity of goods ordered from the supplier, and other information:

Since 2011, all enterprises that maintain accounting records must create a reserve for doubtful debts. Now let’s look at how reserves are accounted for in the 1C Accounting 8 program for doubtful debts.

The process of creating a reserve in accounting is described in detail, so the reserve in 1C is formed on the basis of the algorithm for creating a reserve in tax accounting. This is stated in article 226 Tax Code Russia.

The debt is not entered into the reserve if its payment period expired less than forty-five calendar days ago;
- If the payment delay is from 45 to 90 days inclusive, then half of the total debt is added to the reserve;
- If the delay is more than 90 days or more, then the full amount of the debt is added to the reserve.
However, there are still restrictions in tax accounting, which amount to 10 percent of total revenue. As a result, certain disagreements may arise in tax and accounting.

In order to record reserves for doubtful debts in 1C, you need to configure the program.
First make the base settings. To do this, go to the tab called “Directories and accounting settings.” Then select “Accounting Options”, which is located in the “Accounting Setup” section.

Next, in order for the buyer’s debt to be considered overdue, you need to set a certain period on the tab called “Calculations”. Please note that if the agreement with a specific client specifies a different period, then the program will take into account exactly this period under the contract. If a specific time is not specified in the agreement, then the one set in the accounting parameters will be taken into account.

Now let’s configure the accounting policy. To implement this operation, in the section, select the item called “Accounting Policy”, and then on the tab called “Reserves”, to create a reserve in tax and accounting, you need to check the necessary boxes.

From now on, at the close of each month, the accounting program, taking into account overdue debt, will create a reserve if necessary.

In the process of calculating the reserve, the following is formed - “Dt 91.02 Kt 63”.

In the corresponding help you can view the calculation of the reserve. In particular, you can separately view the calculations for tax and accounting, and also separately view the differences that arise if the amount of the reserve does not match in accounting and tax accounting.

The program will also reduce the reserve amount if the client pays part or all of his debts. In this case, the following posting will be generated: “Dt 63 Kt 91.01”.