An example of determining the operating mileage rate car tires

Alpha LLC purchased on October 1 four Yokohama winter tires for passenger cars. Ford car Mondeo. To calculate the deadline beneficial use for car tires, the Alpha accountant uses the Temporary Standards approved by the Ministry of Transport of Russia on April 4, 2002 RD 3112199-1085-02.

The average mileage of Ford passenger car tires is 55 thousand km. The car does not operate in conditions in which the coefficients (K1 and K2) are applied, so the operational mileage of one Yokohama tire is 55 thousand km. After the tire has run this distance, its write-off due to wear will be justified.

The decision to write off a damaged (beyond repair) tire must be made by a commission created in the organization (clause 125 Methodological recommendations, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). Such a decision must be documented. This can be done in the car tire registration card. This document will confirm the validity of tire replacement.

simplified tax system

If the organization pays single tax from income, then replacing tires will not affect its tax obligations in any way (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

If an organization pays tax on the difference between income and expenses, then when replacing the cost of tires, include it in expenses:

For the repair of fixed assets (when replacing worn (damaged and irreparable) tires) (subclause 3, clause 1, article 346.16 of the Tax Code of the Russian Federation);

Write off the cost of tires as an expense if two conditions are met:

The replacement of tires has actually been carried out (i.e., an act has been signed in form No. OS-3 or an act on seasonal replacement of tires - when replacing on our own; act of acceptance and transfer of work performed - when replacing tires by the contractor) (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation);

Spare parts will be paid for (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

If a tire replacement is carried out by a contractor, his services must also be paid. Such clarifications are given in the letter of the Federal Tax Service of Russia for Moscow dated March 31, 2006 No. 18-11/3/25186.

UTII

The object of UTII taxation is imputed income (Article 346.29 of the Tax Code of the Russian Federation). Therefore, replacing spare parts in a car does not in any way affect the tax obligations of the organization.

OSNO and UTII

If a car is simultaneously used in the activities of an organization subject to UTII and activities on the general taxation system, the cost of tires purchased for replacement must be distributed (clause 9 of Article 274 of the Tax Code of the Russian Federation). This is due to the fact that when calculating income tax, expenses related to activities on UTII cannot be taken into account. The cost of tires for a vehicle used in only one activity does not need to be allocated.

The amount of VAT allocated in the invoice for the purchase of tires also needs to be distributed. Distribute VAT in proportion to the share of transactions subject to this tax. Determine the share of transactions subject to VAT based on the cost of shipped goods (work, services, property rights), subject to VAT, in the total volume of shipments for the tax period.

This procedure is provided for in paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

The amount of VAT that cannot be deducted should be added to the share of expenses for the organization’s activities subject to UTII (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

An example of the distribution of the cost of car tires purchased for replacement on a company car. The organization applies common system taxation and pays UTII

LLC "Trading Company Hermes" sells goods wholesale and retail. For wholesale transactions, the organization applies the general taxation system (accrual method). Retail trade has been transferred to UTII. Hermes accrues income tax on a monthly basis. The accounting policy of the organization states that general business expenses are distributed in proportion to income for each month of the reporting (tax) period.

The amount of income received by Hermes from various activities in June is:
- for wholesale trade (excluding VAT) - RUB 1,800,000;
- By retail trade- 650,000 rub.

The organization did not carry out operations exempt from VAT.

In June, the organization purchased a car tire to replace it on a company car used for the needs of the management staff. The cost of the tire was 5,400 rubles. (including VAT - 824 rubles).
To distribute expenses and VAT between the two types of activities, the Hermes accountant compared the income from wholesale trade with the total amount of income.

Share of income from wholesale trade in total income for June is:
RUB 1,800,000 : (RUB 1,800,000 + RUB 650,000) = 0.735.

The share of expenses for the purchase of a tire, which are taken into account when calculating income tax for June, is equal to:
(5400 rub. - 824 rub.) × 0.735 = 3363 rub.

The amount of VAT that can be deducted was determined by the Hermes accountant based on the results of the second quarter.

In accounting, first of all, the purpose of vehicle tires and the features of their operation are taken into account. Their standard use is seasonal change or replacing worn and unusable ones with new ones. In this article, let's look at how tire accounting is carried out at an enterprise.

Tire accounting principles

The main accounting parameters are:

• their number;
• model;
• tire brand;
• price;
• size.

Based on these indicators, accounting employees keep separate records of seasonal, summer and winter tires motor transport. At the same time, new and used spare parts are also taken into account separately. The purchase, their transfer into operation and other operations are reflected by the accounting service with account assignments (postings).

The cost of purchased vehicle tires for the purpose of replacing worn-out ones is displayed by the accounting service on account 10 “Materials”, subaccount “Spare parts”. Read also the article: → “”. Both used and spare parts are taken into account here. For separate accounting, auxiliary subaccounts of the third order are opened to the subaccount “Spare tires”.

Tires of motor vehicles of the working capital (in the sub-report) are accounted for separately from those that are listed in the warehouse.

Tax accounting of tires

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

• Art. 254 (payer’s expenses for production and economic needs);
• Art. 260 (restoration of fixed assets);
• Art. 264 (maintenance and use of official transport).

So, for example, according to tax legislation, separately purchased spare parts can be taken into account as material expenses for the purchase of materials necessary for the maintenance of fixed assets. That is, tires in such cases are considered spare parts for a car, which are recorded at their cost among inventories. Expenses for their repair can be classified as other.

Expenses are considered for tax purposes as valid at that time tax period. All expenses under the accrual method are recognized at the time the tires are assembled on the car. Spare parts removed from vehicles are not considered returnable waste or residual stock.

Accounting documentation for tire operation

A specialized accounting form of the card is created technical service the relevant department of the organization in form No. 424-APK separately for each vehicle tire (new, used or refurbished). The main purpose of the registration card is to document the movement of tires in use from the time of their assembly until 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 (previous - for used tires, and actual mileage for each month - for all types of tires);
• date of tire replacement, numbers of removed and reassembled tires;
• 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 specified standard accounting forms are filled out completely and stored according to vehicle numbers, and are closed when the spare part is sent for disposal.

Operating mileage rate for write-off

Russian legislation does not establish specific standards for the write-off of vehicle tires. With regard to their operational mileage, the regulations 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 standards are determined by the manufacturer.

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

• factory manufacturer;
• according to the method for determining mileage standards of the Temporary Standards (RD 3112199-1085-02) as amended on December 7, 2006 (in situations identical to the one under consideration, it can be used as a sample);
• experience in organizing transport operation.

Thus, 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 development according to the standards must be financially justified and documented.

Accounting for wear and replacement of car tires

It is allowed to consider the replacement of unusable (worn out) specified spare parts as part of the repair. Then you should write off production costs and expenses for repairing the fixed asset. Costs associated with repairs are displayed by the accounting department using DT accounts for recording expenses for production (sales), CT accounts for accounting for expenses incurred. Thus, DT 20, 26, 44, KT 10, subaccount “Tire in the sub-account” reflects the inclusion of the price of seasonal vehicle spare parts in expenses for normal activities after their wear.

Worn-out automobile parts that are subject to modernization, repair, or reconstruction are included in the warehouse. Their accounting is kept in the subaccount “Tires subject to restoration”, “Materials sent for recycling”. The price is displayed as follows: DT 10, subaccount “Tire for restoration”, KT 91-1.

Changing seasonal vehicle tires is integral part maintenance of a fixed asset aimed at maintaining the characteristics of the car in proper condition. The costs associated with this are recognized as expenses in the ordinary course of business. Their accounting department displays DT accounts for production (sales) expenses and CT accounts for production expenses (related to service costs).

But when replacing seasonal spare parts and sending them to the warehouse, their price is related to the reduction of expenses for current activities: DT 20 (26, 44), CT 10, subaccount “Tires in subaccount”. To display the replacement of summer and winter tires for vehicles, account assignments are used on account 10. For example, when assembling winter tires, the price of vehicle tires put into use is displayed as follows: DT 10, subaccount “Tire in subaccount”, 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, subaccount “Spare tire”, KT 10 “Tire in subaccount”. The price of the assembled summer version instead of the winter one will be displayed by the account assignment: DT 10, subaccount “Tire in subaccount”, KT 10, subaccount “Spare tire”.

Example 1. Taking into account the cost of all-season car tires when purchasing them

Felix LLC purchased a set all-season tires for a motor vehicle. Almost immediately, the worn-out parts were replaced with new ones, just purchased. The accounting service displayed all actions using account assignments.

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

The head of the organization appointed a commission of officials to check the technical condition of tires. During its implementation, inspectors declared the installed parts on the car unsuitable for use. Based on the results, an act for writing off materials was drawn up. According to it, completely worn-out spare parts should be sent for recycling, and new ones should be installed in their place.

When removing spare parts from use, the registration card indicates the time and reason for dismantling, the total mileage and the direction for disposal. 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 normal activities), DT 10, subaccount “Other materials”, CT 91-1 (accounting for worn-out spare parts), DT 10 , sub-account “Tire in sub-account”, KT 10, sub-account “Spare tire” (displaying the price of installed spare parts).

Answers to questions about vehicle tire registration

Question No. 1. How are the costs of recycling unusable vehicle tires taken into account, and are taxes calculated on them?

Expenses associated with waste disposal are included in operating expenses. They are also subject to taxation.

Question No. 2. What is an act for writing off and recycling car tires?

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

Question No. 3. What regulatory documents can be used to guide the accounting of fixed assets?

An accounting employee should take into account the “Methodological guidelines for accounting of fixed assets”, which were approved by order of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2003. The edition dated December 24, 2010 is now actively used. It covers issues of valuation, depreciation, maintenance, restoration and disposal of fixed assets.

Question No. 4. Is it possible not to have a registration card for car tires?

Maintaining a card registration form and applying operational mileage standards are mandatory components of the operation of tires used in enterprises. Only those owners have the right not to do this Vehicle who transport goods and passengers for personal needs.

We purchased tires for company car. How to reflect this in accounting and when calculating profit tax? What documents are needed? The company applies a general taxation system.

If an organization purchases tires separately from a car, then, regardless of the cost and useful life, they are included in the inventory and accounted for as spare parts:

Debit 10-5 Credit 60

– car tires were capitalized (based on shipping documents from the supplier).

When replacing worn (damaged) tires, the following wiring is done:

– the cost of tires is written off (spare parts for car repairs are written off).

When replacing tires, you do not need to draw up a card in form No. OS-3. If the organization carries out the replacement on its own, you can draw up a report on the seasonal replacement of tires in any form. If a seasonal tire replacement is carried out by a contractor, the document confirming the replacement may be an acceptance certificate for the work performed.

If tires are replaced during car repairs, the write-off of tires is documented in a free form document on the replacement of spare parts in the car.

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

Replacing car tires occurs in two cases:

• when completely worn out (or if there is damage that cannot be repaired);

Situation:What category of property in accounting do car tires belong to - fixed assets or inventories?

• separately from the car.

The tires that are included with the car are not an independent inventory item (clause 10 of Order No. 91n of the Ministry of Finance of Russia dated October 13, 2003). Their cost is already included in initial cost car, so it cannot be taken into account separately (count 10).

If an organization purchases tires separately from a car, then, regardless of the cost and useful life, they should be included in the inventory and accounted for as spare parts. This is explained as follows.

Firstly, car tires are not means of labor intended for the production of products, performance of work, or provision of services. Namely, this characteristic allows one to qualify this or that property as a fixed asset (clause 46 of the Regulations on Accounting and Financial Reporting).

Secondly, replacing tires is always associated with maintaining a fixed asset (car) in working condition or with its repair (restoration). The costs of restoring a fixed asset (i.e. the cost of tires) are written off as reporting period, to which they relate (clause 27 PBU 6/01). This means that tires purchased separately from a car are also not an independent inventory item, the cost of which must be written off through depreciation (clause 17 of PBU 6/01).

Situation: what documents need to be completed when receiving car tires and transferring them into operation. Tires purchased separately from the vehicle

Car tires are included in the inventory (account 10-5 of the Instructions for the chart of accounts). Therefore, the rules for processing transactions related to their receipt and commissioning are similar general order registration of incoming and written off materials. Since the moment the cost of car tires is written off coincides with the moment they are completely worn out, the organization must ensure their safety and control over their use.

Accounting: tire purchases

Reflect the receipt of tires purchased separately from the car with the following wiring:

Debit 10-5 Credit 60
– car tires were capitalized (based on shipping documents from the supplier).

Accounting: replacing worn tires

If an organization replaces worn-out (expired) or damaged tires, it thereby restores part of the original technical characteristics car. Such a replacement should be considered as a routine repair of fixed assets. This follows from the provisions of paragraph 26 of PBU 6/01.

In accounting, reflect repair costs in the reporting period to which they relate. Costs for car repairs are included in expenses for ordinary activities (clause 27 PBU 6/01, subparagraph PBU 10/99). Therefore, write off the cost of tires at the time of their release from the warehouse (when drawing up documents for the release of tires) (clause 93 of the Guidelines approved by).

When replacing worn (damaged) tires, do the following wiring:

Debit 20 (23, 25, 26, 44...) Credit 10-5
– the cost of tires has been written off.

Seasonal tire replacement

When replacing tires seasonally, the vehicle's technical characteristics are not restored. This is due to the fact that seasonal tire replacement is a necessary condition for maintaining vehicle performance. In accounting, such work is qualified as operations related to the maintenance of a fixed asset item (clause 66 of the Methodological Instructions approved).

When seasonal tires are put into service, their cost is written off at a time (clause 93 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n):

Debit 20 (23, 25, 26, 44...) Credit 10-5
– tires for the summer (winter) season are installed on the car (based on the requirement-invoice in form No. M-11, a certificate of seasonal replacement of tires or a certificate of acceptance and transfer of work performed).

To monitor their safety, seasonal tires that are temporarily not in use can be taken into account on the balance sheet. For example, on account 012 “Temporarily unused car tires for the summer (winter) season.” Tires can be capitalized at a conditional valuation (for example, at a price of 1 rub./piece - then the cost of tires will correspond to their quantity). When dismantled seasonal tires arrive at the warehouse, make the following wiring:

Debit 012 “Temporarily unused car tires for the summer (winter) season”
– reflects the receipt of summer (winter) tires after seasonal replacement (based on the act of seasonal tire replacement).

Situation: what document to confirm the fact of seasonal replacement of car tires

This issue is not regulated by law.

Seasonal tire replacement is not a repair, but an operation related to maintaining the technical characteristics of a car due to changes in operating conditions (clause 66 of the Guidelines approved by Order of the Ministry of Finance of Russia dated October 30, 2003 No. 91n). Therefore, when replacing tires seasonally, there is no need to draw up a card in form No. OS-3. If the organization carries out the replacement on its own, you can draw up a report on the seasonal replacement of tires in any form. If a seasonal tire replacement is carried out by a contractor, then the document confirming the replacement may be an acceptance certificate for the work performed.

Tax accounting

Situation: What category of property in tax accounting do car tires belong to? The organization applies a general taxation system

The answer to this question depends on how the tires are received by the organization:

• together with the car (tires installed on running and spare wheels);
• separately from the car.

In tax accounting, tires purchased with a car are reflected by analogy with accounting, that is, they are included in the initial cost of the car (Clause 1, Article 257 of the Tax Code of the Russian Federation).

If an organization purchases tires separately from a car, then, regardless of the cost and useful life, they are not included in the depreciable property. This is explained as follows.

Firstly, car tires are not means of labor intended for the production of products, performance of work, or provision of services. Namely, this characteristic allows one to qualify this or that property as a fixed asset and include it in the composition of depreciable property (Clause 1 of Article 257 of the Tax Code of the Russian Federation).

Secondly, car tires are not named as a separate item either in the All-Russian Classifier of Fixed Assets, or in the Classification of Fixed Assets developed on its basis, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. However, the useful life of depreciable property must be determined in accordance with these documents (clause 1 of Article 258 of the Tax Code of the Russian Federation).

Thus, tires purchased separately from the car (both to replace worn and damaged tires, and for seasonal replacements) cannot be classified as fixed assets. The costs of their acquisition should be qualified as expenses for the maintenance and operation, repair and maintenance of fixed assets and other property (subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation).

BASIC: seasonal replacement

During seasonal replacement, the cost of tires is included in the costs of maintaining official vehicles and is included in other expenses (clause 11 of Article 264 of the Tax Code of the Russian Federation). Moreover, if service vehicles serve facilities of service industries and farms, the cost of tires is included in the costs associated with the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation).

BASIC: replacing worn tires

When replacing worn-out (damaged and irreparable) tires, their cost is included in repair costs and is included in other expenses (

During operation, car tires and batteries become unusable, they become dangerous for use and must be replaced. New spare parts issued for use to replace worn-out ones are accounted for in off-balance sheet account 09 “Spare parts for vehicles issued to replace worn-out ones.” There is no regulatory act establishing the standard for the operation of tires and batteries. The article provides recommendations for establishing in the accounting policy methods for determining the standard of operation of these spare parts, and considers the actions of an accountant when writing off tires and batteries that are unsuitable for further use from accounts. accounting.

Tires and batteries have a certain service life - standard. To determine this period, taking into account a number of features, you should be guided by:

Federal Law of December 10, 1995 No. 196-FZ “On Safety traffic»;

Standards for the service life of automobile tires in accordance with the Temporary standards for the service life of vehicle tires (RD 3112199-1085-02), approved by the Ministry of Transport of the Russian Federation on 04.04.2002 (hereinafter referred to as the Temporary Standards);

Methodological guidelines for determining the cost of vehicles, taking into account natural wear and tear and technical condition at the time of presentation (approved by the Ministry of Economy of the Russian Federation on June 4, 1998 RD 37.009.015-98) (hereinafter referred to as the Methodological Guide RD 37.009.015-98);

Rules for establishing the amount of costs for materials and spare parts for the restoration of vehicles, approved by Decree of the Government of the Russian Federation of May 24, 2010 No. 361 (hereinafter referred to as Rules No. 361).

Standards for using car tires

According to the norms Art. 19 Federal Law No. 169-FZ It is prohibited to operate vehicles if they have technical faults posing a threat to road safety. A list of vehicle malfunctions and conditions under which their operation is prohibited has been determined Decree of the Government of the Russian Federation dated October 23, 1993 No. 1090. Section 5 of this list contains a list of damage to car tires in which the car cannot be operated. Among these damages are:

• residual tire tread height passenger cars less than 1.6 mm, trucks- 1 mm, buses - 2 mm, motorcycles and mopeds - 0.8 mm;
• the presence of external damage to the tires (punctures, cuts, breaks) exposing the cord, as well as delamination of the carcass, peeling of the tread and sidewall;
• the absence of a fastening bolt (nut) or the presence of cracks in the disk and wheel rims, the presence of visible irregularities in the shape and size of the mounting holes.

The degree of wear of the tread pattern also depends on the mileage of the tires. Traveling a certain number of kilometers by a car can also be grounds for stopping operation and writing off tires from accounting accounts.

Until January 1, 2007, the formula given in the Temporary Standards was used to calculate the standard tire mileage. From this date, the validity period of the Temporary Norms expired ( Order of the Ministry of Transport of the Russian Federation dated January 5, 2004 No. AK-1-r), at the same time, by order of the founder, the institution has the right to use their provisions. For example, By Order of the Judicial Department under the Armed Forces of the Russian Federation dated June 30, 2008 No. 104(as amended on February 14, 2011) (hereinafter referred to as Order of the SD under the RF Armed Forces No. 104) it was determined that in order to streamline the operation of official vehicles and organize motor transport support for the activities of courts of general jurisdiction, the Judicial Department under the RF Armed Forces and departments (divisions) of the Judicial Department in the constituent entities of the Russian Federation, when operating vehicles, one should be guided, among other things, by the Temporary Standards. If the founder has not made such a decision regarding your budget-funded institution, you have the right in your accounting policies to establish a formula for determining the standard operating mileage of tires used in the institution, guided by the Temporary Standards.

Thus, in the annex to the accounting policies, based on the information given in table 19Temporary norms, you can set the average tire mileage taking into account correction factors that depend on operating conditions. If there is no information in the Temporary Standards for vehicles operated by an institution, the institution establishes the operating mileage standard independently.

Example 1

The institution has a car on its balance sheetToyota, which is assigned to2 sets of tires - summer and winter (195/70R14) (accounted for in off-balance sheet account 09). The budgetary institution, guided by the Temporary Standards, established the following in its accounting policies.

The tire mileage rate (Hi) is calculated using the following formula:

K1 - correction factor taking into account the category of operating conditions of the vehicle (the value is given in the appendix to the accounting policy);

K2 is a correction factor that takes into account the operating conditions of the vehicle.

When writing off tires, their operational mileage rate should not be lower than 25% of the average mileage (exceptions are mechanical damage to tires that cannot be eliminated and which prevents their further operation).

K1 = 0.95 (the car is driven in the city); K2 = 0.95.

Average mileage of tires with parameters 195/70R14 cars of the brandToyota - 50,000 km.

During operation summer tires have fallen into disrepair. By waybills it was found that their mileage was 48,200 km.

The standard tire mileage is 45,125 km (50,000 km x 0.95 x 0.95). Set summer tires has passed the operating norm established for it and is subject to write-off.

As another way to determine tire wear, we can recommend the method given in Appendix 15 to the Methodological Guide RD 37.009.015-98. This manual defines the methods and procedure for calculating the cost of a vehicle, taking into account its technical condition, completeness and additional equipment; natural and moral wear and tear, aging; the cost of spare parts, work and materials necessary to restore it to a state that meets the general technical and safety requirements regulated by current legislation.

This method for determining tire wear is based on the following.

Tire wear (aging) criteria are:

Presence of damage and defects;

Lifetime;

Tread pattern height.

Tire life is reduced and, accordingly, the percentage of wear increases:

If the board is damaged during installation - up to 10%;

If spalling, chips, cracks on the tread or cracks and wear of the sidewall without exposing the cord are detected - up to 20%;

If local wear (spotting) of the tread is detected - up to 25%.

Note: tires with carcass delamination are considered 100% worn.

To the percentage of wear determined by technical condition, the percentage of wear (aging) is added over the service life of the tire .

Over three years of operation, a tire loses up to 10% of its service life due to aging in proportion to its service life.

In the interval from three to five years, tire aging increases to 25%. A tire with a service life of more than five years can reach an estimated wear rate of 50%.

The service life is determined by the date of manufacture in accordance with the factory marking in accordance with GOST 4754-80.

The tire tread life is characterized by its height by new tire (Vn) (given in the table contained in Appendix 15 to the Methodological Guide RD 37.009.015-98) minus the minimum permissible residual tread height (Vdop), at which the tire must be removed from service (for passenger car tires - 1.6 mm , for trucks - 1 mm, buses - 2 mm, motorcycle tires - 0.8 mm).

Residual (actual) tread height tire (Vf) is defined as the arithmetic mean of the heights measured in four mutually perpendicular sections of the tire around the circumference. It is more expedient to make such measurements in the planes of the natural symmetry of the wheel. In each section, the height of the pattern is determined by the area of ​​the treadmill that has the maximum wear.

Tire wear percentage by tread height calculated by the formula:

The wear of tires retreaded by applying a new tread is determined by the method described above, while the nominal height of the updated tread pattern is taken to be 10 mm for passenger cars, 20 mm for trucks and buses, and the average cost of a retreaded tire is equal to the cost of refurbishment plus collateral value tires subject to retreading, which is on average 0.2% of the cost of a new tire.

This method of determining the service life of tires is more accurate and objective, although more labor-intensive. The difficulty of its application lies in measuring the height of the tread pattern in four sections of the tread size. When using this method, the accounting policy of the institution can set the amount of wear determined by calculation, at which the tires are subject to write-off. For example, this value could be 90 or 100%.

Having clarified the conditions of example 1, we calculate the wear of summer tires Toyota car according to the second method.

Example 2

Tire life195/70 R14 carToyota is 2 years old. There is damage to the side during installation. Measuring the tread pattern height in four sections showed that the actual tread height is 4.3 mm (4.5 + 4.4 + 4.0 + 4.3) / 4.0).

Damage to the bead during installation reduces the tire life by 10%. The service life (2 years) of the tire increases wear by another 7% (in proportion to the service life from 10%).

Tire wear along the tread pattern height is 61% ((8.6 - 4.3) / (8.6 - 1.6) x 100%).

The total wear is 78% (10 + 7 + 61).

Thus, according to the second calculation option, the possibility of writing off these tires will arise only if the accounting policy determines that tires for which the wear rate is 75% or higher are subject to write-off. If accounting policy The institution established, for example, that “tires with an estimated wear rate of 90% or more are subject to write-off”; tires with an estimated wear rate of 78% remain in service (with the exception of mechanical damage that makes it impossible to further operate the tires).

Standard service life of car batteries

The battery has a certain service life. There is no universal regulation establishing the service life of batteries in vehicles used by institutions. Order of the SD under the Supreme Court of the Russian Federation No. 104, which we mentioned earlier, refers the departments of the judicial department, when establishing the standard service life of the battery, to the Service Life Standards for Starter Batteries of Motor Vehicles in accordance with the guidance document of the Ministry of Transport of the Russian Federation “Service Life Standards for Starter Lead-Acid Batteries vehicles and forklifts" (RD-3112199-1089-02) (hereinafter referred to as Battery Life Standards). These standards are intended for use by owners of vehicles and forklifts when determining when to write off starter lead-acid batteries.

If your founder does not give clear recommendations regarding the document that should be followed when determining the operating life of the battery (including the battery operating life is not established by the internal document), then in your accounting policy you can prescribe these standards (or refer to the one defining them document that you will use in your work).

For example, the accounting policy may state: “The service life of starter lead-acid batteries of vehicles on the balance sheet of the institution is determined according to the standards developed by the Federal State Unitary Enterprise “State Research Institute road transport"(NIIAT) (RD-3112199-1089-02) (hereinafter - Norms RD-3112199-1089-02), or "The service life of starter lead-acid batteries of vehicles owned by an institution is determined according to the methodology given in Appendix 16 to the Methodological Guide RD 37.009.015-98, or “The service life of starter lead-acid batteries of vehicles owned by an institution is determined by Rules No. 361.

Let's assume that the cars listed on the balance sheet of your institution are equipped with lead-acid starters. rechargeable batteries. The institution decided to determine the standard service life in accordance with Standards RD-3112199-1089-02, and this was reflected in the accounting policy. Using the data reflected in Table 1 of Norm RD-3112199-1089-02, the typical battery life should be determined, based on which the shelf life of the battery in use is determined. For a passenger car used for business purposes with an annual mileage of 112,000 km, the standard is 2.5 years (information is given in Table 1). Let's assume that the annual mileage of the vehicles you use is less than the established size (let it be 90,000 km), but corresponds to the average annual mileage, if exceeded, it is recommended to adjust the standard mileage standards. This value is shown in Table 2 and for passenger cars used for official purposes is 45,000 km. Since the actual annual mileage of the vehicle exceeds 45,000 km, the battery usage rate may be adjusted. As a result of the adjustment, the service life of the battery can be increased to four years. The accounting policy may immediately establish an adjusted norm or may specify the conditions under which the norm is adjusted and indicate the persons responsible for this.

To confirm the fact that the battery has reached the established standard service life, it is advisable for officials responsible for the operation of vehicles to organize a record of the operating time and results of servicing the battery from its commissioning to decommissioning. The operating time of a battery is taken into account in the same units as the vehicles equipped with it, that is, in kilometers or engine hours of operation with this battery. When using rechargeable batteries on different vehicles, the sum of the mileage of these vehicles with a given battery must be taken into account. In addition to operating hours, maintenance work performed and the results of charging the battery after performing this work are subject to recording.

Accounting for operating time and charging results during operation of starter batteries can be carried out in the form given in Appendix 2 to Standards RD-3112199-1089-02, or in a form convenient for the institution for accounting for the use of a battery developed and approved in the accounting policy.

The technology for identifying faults, in the presence of which it is possible to write off starter lead-acid batteries, is given in Appendix 1 to Standards RD-3112199-1089-02.

Appendix 16 to the Methodological Guide RD 37.009.015-98 offers a method for determining the percentage of battery wear. The technique is as follows.

Battery wear (Iacb) is determined as the ratio of the actual operating time of the presented battery (Df) to the average service life (Dst) before its replacement (disposal), that is, according to the following formula:

The battery life (average resource) is obtained using mathematical processing of statistical data and is determined regardless of the type:

In three years - with a vehicle operating intensity of 40 thousand km per year or more;

In four years - with an operating intensity of up to 40 thousand km per year.

The actual service life of the battery is determined as the difference between the date of inspection of the presented vehicle and the date of its manufacture.

The date of manufacture is determined by the marking on the battery, the type and method of application of which are established normative document for the manufacture of a specific type, brand of battery.

Reflection of write-off transactions in accounting

According to the norms paragraph 349 of Instruction No. 157n on off-balance sheet account 09“Spare parts for vehicles issued to replace worn-out ones” takes into account material assets issued to vehicles to replace worn-out ones. Scroll material assets accounted for on an off-balance sheet account (engines, batteries, tires, etc.) is established by the accounting policy of the institution.

Material assets are reflected in off-balance sheet accounting at the time of their disposal from the balance sheet account for the purpose of repairing vehicles and are taken into account during the period of their operation (use) as part of the vehicle. The disposal of material assets from off-balance sheet accounting is carried out on the basis of an acceptance certificate for completed work, confirming their replacement. In our opinion, the write-off of tires and batteries from off-balance sheet accounting should be carried out on the basis of the Act on the write-off of inventories (f. 0504230), since this document is used to formalize the decision to write off inventories and serves as the basis for reflecting in the accounting records of the institution the disposal from the accounts of the accounting inventory accounting (Appendix 5 to Order of the Ministry of Finance of the Russian Federation No. 173n ).

In accounting setting spare parts for a car to replace worn-out ones and write-off of the latter is reflected as follows:

In conclusion, I would like to draw the attention of readers to the following. Batteries lead acid batteries, whole or broken (AA170), belong to waste containing metals and are subject to disposal (Nomenclature of waste (in accordance with the OECD resolution) “GOST R 53691-2009. National standard Russian Federation. Resource saving. Waste management. Waste certificate of I - IV hazard classes. Basic requirements" (approved and put into effect By Order of Rostekhregulirovaniya dated December 15, 2009 No. 1091-st). According to Art. 1 of the Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste”(hereinafter referred to as the Law on Production and Consumption Waste) production and consumption waste refers to the remains of raw materials, materials, semi-finished products, other items or products that were generated during the production or consumption process, as well as goods (products) that have lost their consumer properties. This law establishes requirements and responsibilities in the field of industrial and consumer waste management, covering both economic entities , in the course of whose activities waste is generated, and on persons carrying out activities in the field of waste management.

Consequently, a person whose production activities generate waste is obliged to comply with the requirements of the Law on Industrial and Consumer Waste, as well as environmental and sanitary-epidemiological requirements provided for by current legislation.

According to Art. 22 of the Federal Law of March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population” production and consumption waste are subject to collection, use, neutralization, transportation, storage and burial, the conditions and methods of which must be safe for public health and the environment and which must be carried out in accordance with sanitary rules and other regulatory legal acts RF.

Clause 3.7 Csanitary and epidemiological rules and regulations SanPiN 2.1.7.1322-03, put into effect on June 15, 2003 Resolution of the Chief State Sanitary Doctor of the Russian Federation dated April 30, 2003 No. 80, it has been established that during temporary storage of waste in non-stationary warehouses, in open areas without containers (in bulk, in bulk) or in unsealed containers, the surface of waste stored in bulk or open storage receptacles must be protected from the effects of precipitation and winds (covering with tarpaulin, equipment with a canopy etc.), an embankment and a separate network of storm drains with autonomous treatment facilities should be provided along the perimeter of the site.

By virtue of clause 2 And 3 tbsp. 14 of the Law on Industrial and Consumption Waste business entities whose activities generate waste of hazard classes I - IV are required to confirm the assignment of these wastes to a specific hazard class in the manner established by the federal executive body implementing the government regulation in the field of security environment. For waste of hazard classes I - IV, a passport is drawn up based on data on the composition and properties of this waste, assessment of its hazard ( Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 12, 2011 No. 709/11 No. A32-10488/2010-58/157-58).

Article 8.2 of the Code of Administrative OffensesRF it has been established that failure to comply with environmental and sanitary-epidemiological requirements when collecting, accumulating, using, neutralizing, transporting, disposing and otherwise handling industrial and consumer waste or other hazardous substances entails penalties administrative fine for officials - from 10,000 to 30,000 rubles; on legal entities- from 100,000 to 250,000 rubles. or administrative suspension of activities for up to 90 days.

Thus, in order to avoid various unpleasant situations, we recommend that you immediately transfer the batteries for disposal to a specialized organization.

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For trailers, standards for the residual height of the tire tread pattern are established, similar to the standards for tires of vehicles - tractors.

For example, as was done in the Order of the Federal Penitentiary Service of the Russian Federation dated April 18, 2005 No. 268 “On approval of standard work deadlines before overhaul and write-off of automobile, road construction equipment and electrical equipment, frequency Maintenance motor transport of the federal budgetary institution "Department of Motor Transport Federal service execution of punishments" and the procedure for storing and conserving motor vehicles, machine tools and park equipment."

There are currently three types of battery in use:

1. Monoblock with cellular covers and jumpers over the covers (old design).

2. Monoblock with a common cover and jumpers filled with mastic.

3. Monoblock (plastic case) with a common cover - maintenance-free battery.

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application "

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their application.”