Probably every accountant who deals with the sale of goods or services has heard about a major innovation - online cash registers. These are new generation cash desks that have the ability not only to print checks, but also to send data on the range, quantity, and amount of sold items to the tax authorities. In this article, I would like to talk about the law, the new procedure for applying control cash register and the capabilities of 1C programs on the example of "1C: Accounting public institution, version 2.0” in terms of the implementation of this law.
Since we will consider the work of new generation cash registers in conjunction with 1C, we will talk about online cash registers in this article. Online cash desks are equipment that works with accounting programs, where item items are entered. There are also full-fledged online cash registers that have the ability to enter the item on the screen, without using third-party programs.
First, briefly about the mechanism of operation of online cash registers. This kind of cash desks differ from traditional ones by the presence of fiscal accumulator- a special memory in which cash register operations are recorded (remembered), and the possibility of transferring this information to the OFD. OFD is a fiscal data operator, an intermediate organization that accumulates data on printed checks and then transfers them to the tax authorities.
The scheme of work in a simplified form is as follows:
Having considered the scheme, we conclude that we need:
1. An accounting program in which you can maintain a list of nomenclature and other information necessary for printing a check.
2. Directly the cash register itself with a fiscal drive. The list of recommended cash desks for connecting to the program "1C: Accounting of a state institution, edition 2.0" is published on the official 1C websites, before buying, ideally read this list and purchase the recommended one so that there are no problems with connection and further operation.
3. Digital signature(EDS). Now there are many organizations issuing digital signatures, and many companies used digital signatures in their work even before the law came into force.
4. It is necessary to conclude an agreement with OFD to collect information on checks. Often, organizations providing services for collecting data from cash desks - OFD, also issue electronic digital signatures.
One of the important requirements is that the organization must have a stable Internet source to communicate with the OFD. There are some cash desk models that require two Internet sources (for example, wired and wireless). This is done to avoid interruptions in the Internet during the operation of the online cash register.
After the purchase necessary equipment and services, the organization must establish a cash desk. Since this is equipment, the first thing to do is to install drivers on the computer from which receipts will be printed.
After installing the drivers, you need to connect the cash register to 1C. For "1C: Accounting of a public institution, edition 2.0" there are special processing for connecting a cash register (I remind you that there is a list of recommended models, respectively, the processing works fine with these models, the behavior of processing with other models is unpredictable). Treatments are shipped with configuration updates. They allow you to register equipment in a 1C configuration and create a KKM cash desk in the directory:
In 2017, the principle of interaction between entrepreneurs and the tax office changed: now, according to the law, the cash desk must transfer data to the tax office via the Internet. Gone are the models of cash registers equipped with ECLZ: their place was taken by cash desks with an Internet connection and a built-in fiscal drive. For some entrepreneurs, the deadline for replacing old cash registers with new ones has not yet formally arrived (entrepreneurs on UTII and a patent can work as they did before July 1, 2018) . But if you are just opening a business and choosing your first cash register, you need to buy, of course, a new model. In this article, we will talk about online cash registers - what they are and how much they cost, how to choose and connect them, and what benefits they can bring to you.
1. What is an online checkout?
The main difference between the new generation cash desk and the old model is that it connects to the Internet and sends checks to the tax office. But not directly, but through the operator of fiscal data, which receives, processes, stores information and transfers it directly to the Federal Tax Service.
The purpose of the transition to new cash desks is to improve tax control over business: in other words, to prevent entrepreneurs from hiding revenue and evading taxes. In the first 8 months of 2017, income tax collections grew by 17%, largely due to the introduction of online cash registers. Online cash desks are convenient to control: data is transferred automatically and instantly, it is impossible to hide something, any outlet can be monitored remotely. All this will help the tax authorities to reduce the number of on-site inspections.
The cash registers will help entrepreneurs to simplify and rationalize their work: it has become easier to register, re-register and deregister them, an agreement with the central heating service is no longer needed for maintenance - the manufacturer takes care of the service, it is possible to reduce the amount of primary documentation associated with the cash register. You can also effectively analyze sales and control the actions of sellers.
There is also a benefit for buyers - you can check the authenticity of issued checks using a QR code printed on them and find out if the seller is working legally.
Almost everyone has switched to online cash registers - except for small businesses. Entrepreneurs on UTII and a patent, which the law did not oblige to use the cash desk at all, received a deferral - until July 1, 2018. But do not forget that this is only a formal term. If you are opening a business, do not leave the purchase of a cash register until the last moment. The experience of those entrepreneurs for whom the transition deadline came on July 1, 2017 showed that problems arose not only because of the predictable shortage of equipment (when everyone rushed to buy cash registers at the end of spring), but also because of the difficulties in setting up and working with unfamiliar devices. So give yourself time to prepare to avoid unpleasant surprises.
2. How does the new system work?
The main difference between the new generation cash desk and the old model is that it can transmit fiscal information via the Internet. Most often, the cash register uses the Internet through the computer to which it is connected, but some models can independently establish a connection. Any Internet is suitable - wi-fi, wired or mobile, but the connection must be stable.
At the same time, the data do not go directly to the tax office: they are received, processed, verified and stored by an intermediary - the operator of fiscal data. He also transmits information to the FTS. The entrepreneur is obliged to connect each of his cash desks to the OFD.
A new element has appeared in the cash registers - the fiscal accumulator. It stores data about punched checks. Once a year, fiscal drives must be changed. For companies and individual entrepreneurs providing services, as well as for trade operating on UTII, a patent or simplified taxation system, concessions have been made: they can change fiscal drives every three years.
The usual order of work with checks has also changed. Paper checks are still issued at the time of settlement, but the buyer has the right to demand an electronic copy. The cash desk of the new sample can send an electronic check to the phone or mail. Only an electronic check can be limited when the purchase is paid remotely.
Why are OFDs needed and why can’t checks be transferred from the cash desk to the tax office directly?
- Online cash desks registered with the Federal Tax Service produce in aggregate a huge amount of fiscal data. In order to process this confidential information - check the correctness of receipt, sort, store - an intermediate link was needed, which became the OFD.
Why is it impossible to set up data transfer to OFD immediately from the cash register, bypassing the fiscal registrar?
- It's a requirement of the law. If you trade in retail, you are required to use cash registers with FN and a data transmission module on board the device.
How to find out that the cash desk has transferred the check to the tax office?
- If the information is sent, the user will receive confirmation from the fiscal data operator. Checks can be viewed at personal account on the OFD website. The presence of unsent checks and their number can be checked by printing a report on the current status of settlements at the checkout.
What happens if the cash desk does not transfer data to the tax office?
- Data on a broken check must be transferred to the OFD within 30 calendar days. If this does not happen, receipts will no longer be printed and it will become impossible to continue selling. Therefore, it is worth having a spare Internet channel in case the main one fails.
Has the procedure for the return of paid goods or refunds for services changed?
- Return checks are now also sent to the tax office through OFD. And returns to a shift and not to a shift are now processed in the same way. The main thing is to arrange fiscal receipt return.
How now to apply BSO (strict reporting forms)?
- From July 1, 2018, the law obliges to form a BSO in in electronic format at the time of settlement with the buyer. To print forms, you will need to use a type of CCP - automated system for forms of strict reporting.
Is it now mandatory to install CCP in vending (vending) machines?
- Vending machines from July 1, 2018, they will have to print receipts confirming the purchase.
Is it possible for someone to work without connecting the cash register to the Internet?
- Organizations and individual entrepreneurs operating in remote or hard-to-reach areas are exempted from using online cash desks. Order of the Ministry of Communications of Russia dated December 5, 2016 No. 616 approved the criterion for determining areas remote from communication networks: the population is less than 10 thousand people. And the exact lists of settlements recognized as hard-to-reach are approved by regional normative documents for each area separately.
3. How to register an online cash register?
It has become much easier to register a cash desk with the tax office - an important advantage of the new system. Now everything can be done online - in your personal account on the website of the Federal Tax Service nalog.ru. No need to puzzle over which branch of the Federal Tax Service to contact: you don’t need to come there at all, all the more so - bring the cash desk for inspection, as before.
It is also not necessary to contact the CTO now. The law no longer obliges entrepreneurs to carry out quarterly maintenance of cash desks and change seals. However, before registering the cash desk, it is necessary to conclude an agreement with the OFD. Fiscal data operators are an obligatory element of the new system of work, and in the process of registering a cash desk with the Federal Tax Service, you will need to indicate information about your OFD.
Register of fiscal data operators who have received a license from the tax,
To register a cash register on the website of the Federal Tax Service, you will also need an electronic signature - CEP. If you have a CEP for reporting, it will do. But the CEP for EGAIS cannot be used for registering a cash desk.
The process of registering a cash desk in the taxpayer's personal account on the website of the Federal Tax Service, we took apart step by step
4. How much does a new sample cash desk cost?
Now the online cash desk costs 16-30 thousand rubles. The price is affected by the exchange rate, because some of the components of the new cash desks are imported.
Add to this:
The cost of OFD services. Each operator has its own price policy, but the average cost is about 3,000 rubles per year for one connected cash desk.
- The cost of Internet provider services.
- The cost of buying every 13 (or 36 for UTII, patent, USN) months of a new fiscal drive. The cost of the device is from 6,000 rubles.
Perhaps individual entrepreneurs on a patent and UTII will be able to receive a tax deduction for the purchase of cash registers - up to 18,000 rubles. This is proposed in draft law No. 18416-7 published by the Ministry of Finance. A prerequisite for the benefit is the registration of the device with the IFTS in 2018.
5. Which cash register program to choose and how to save money?
For a small business, a combination of “a computer (laptop or tablet) + cash register software + a fiscal registrar that sends data to the OFD” will be optimal.
You can not buy an expensive cash register at all. By connecting to MySklad, a convenient cash register program, you can be sure that you fulfill all the requirements new edition 54-FZ. If you have several stores and cash desks, MySklad will help you manage them from a single back office. This allows you to track revenue by outlets online, control product balances and plan purchases.
You can try MySklad for free and without time limits
We offer program users"1C: Accounting 8" edition 3.0practical advice on organizing work with cash register equipment(CRE) with the transfer of fiscal data to the Federal Tax Service (online cash registers) in accordance with the requirements federal law dated May 22, 2003 No. 54-FZ.
The main purpose of "1C: Accounting 8" edition 3.0 is the automation of accounting and tax accounting, including the preparation of mandatory (regulated) reporting. At the same time, the program supports integration with existing state information systems and work with online cash registers (with cash registers that provide online transmission of fiscal data to the tax authorities).
Consider how to organize work in the program with the cash desk of the enterprise in the new conditions.
How to get started with online checkout
Cash desk selection
Many more users will have to go through the checkout selection stage.
When developing models of online cash registers, manufacturers create special software components (device drivers). To support work in the new conditions, 1C is carefully testing the joint operation of its programs and equipment connected using such drivers. If everything works correctly, then the manufacturer of the CCP model is issued a certificate “Compatible! 1C:Enterprise software system.
A complete list of certified CCP models with data transmission, as well as other commercial equipment, is published on the 1C website. The list is constantly updated as new models of cash registers are certified.
A list of equipment models connected using certified drivers is also published on the 1C website. The work of application solutions with these models of equipment is guaranteed by the driver manufacturer.
Checkout connection
Connection of CCP is carried out in the form Connecting and configuring equipment, which is accessed from the section Administration - Connected Equipment.
The user needs to select the type of equipment: CCP with data transmission and create a new directory element Connected equipment. When creating a new instance of a connected CCP, you should specify the hardware driver by selecting it from the list of supported devices (Fig. 1).
Rice. 1. Online CCP connection
According to Law No. 54-FZ, the position and surname of the cashier must be printed on the check. The program will take this data from the card of an individual specified as the current user of the program. Before you start working with the cash register, you need to check whether the necessary information is filled in for those users who will generate receipts.
Registering a cash desk with the Federal Tax Service
In accordance with Federal Law No. 54-FZ dated May 22, 2003, a key element of a cash register is a fiscal drive - a software and hardware encryption (cryptographic) tool.
It is this device, along with long-term data storage, that provides encryption and transmission of secure fiscal data to a fiscal data operator (OFD).
The fiscal drive is subject to replacement upon expiration or upon the exhaustion of its memory resource. A newly acquired CCP with a new fiscal accumulator is subject to mandatory registration with the Federal Tax Service.
Registration with the Federal Tax Service can be divided into the following stages:
- filing an application for registration with the Federal Tax Service;
- registration on cash registers from the program "1C: Accounting 8" (rev. 3.0);
- completion of registration with the Federal Tax Service.
It is recommended to submit an application to the Federal Tax Service in electronic form through the personal account of a legal entity or the personal account of an individual entrepreneur (IP) on the website of the Federal Tax Service. If there is no connection to your personal account yet, then you can get it by contacting your tax office. To fill out an application in your personal account, you must prepare information about the cash register and its owner. After the tax office accepts this application, it will assign a CCP registration number.
Registration on CCP is performed directly from the program. To do this, in the CCP card (in the form of a directory element Connected equipment) you must select a command Operation with fiscal accumulator - Registration.
In the fiscal accumulator registration form (Fig. 2), it is necessary to indicate the registration number of the cash register, which was received from the Federal Tax Service. It is also necessary to indicate the details of the organization, the taxation system (it is permissible to set several flags when combining modes), as well as the details of the OFD. Signs in a group CCP setup depend on the specifics of the use of CCPs and must be determined and agreed upon jointly with the OFD.
Rice. 2. Registration of a fiscal drive
After pressing the button Continue operation the data will be transferred to the cash register and stored in the cash register registration card (group CCP registration parameters). A report will be printed on the CCP. To complete registration in your personal account on the website of the Federal Tax Service, you need to specify the data from this report: document number, fiscal sign, and the exact date and time of the operation.
Upon expiration or upon the exhaustion of its memory resource, the used fiscal drive must be closed (menu Operations with fiscal accumulator - Close), and then register a new fiscal accumulator (menu Operations with fiscal accumulator - Changing registration parameters). In the form that opens, indicate the reason for changing the parameters - Change of fiscal drive. With the command Changing Registration Options you can also reflect a change in user details, a change in CRE or OFD.
Opening shift
Work with fiscal equipment is divided into cash register shifts. Before starting work, you must open the shift, and at the end - close the shift. The opening of the shift is carried out in the section . The list of cash shifts is in the section Bank and cash desk - Cash shifts.
At the time of opening in the form Cash shift the organization is indicated; KKM to which the device is connected; date and time the shift started. In field Status value is automatically set open. After closing the shift, the status will change to the value Closed.
How to generate a check in "1C: Accounting 8" (rev. 3.0)
Depending on the type and specifics trading activities enterprise, receipt printing is possible from the following program documents:
- Retail sales (checks);
- Cash flow;
- Operations with payment cards.
Document Check (chapter ) is used in the case of small retail automation to reflect each sale to a retail (impersonal) buyer. After pressing the button Accept payment the form opens Payment, where you can specify the email address and / or phone number of the buyer. The receipt is printed after pressing the button Accept payment out of shape Payment. Sending an electronic check is carried out by means of OFD.
The check automatically reflects the item composition specified on the tab Products and service document. For organizations that combine the OSNO or STS with special regimes (UTII, patent), one document can reflect sales related to only one taxation system.
Payment agent operations (for example, accepting payments in favor of the operator cellular communication) can be displayed on the tab Agency services. In the tabular part, you need to indicate the counterparty-committing party, in whose interests the payment is attracted, and the contract with him. The contract must look like With a committent (principal) for sale. In the contract card in the group Paying agent flag must be set The organization acts as a paying agent and filled in the relevant information. This information will be indicated on the check.
The sale of gift certificates (both own and third-party certificates) is reflected in the tab Sale of certificates. In this case, the name of the certificate will be indicated on the receipt.
Document Cash flow (chapter Bank and cash desk - Cash desk) with operation type Receipt from the buyer designed to reflect cash settlements with legal entities and individual entrepreneurs. Also, this procedure is applied to sales made to individuals who need to be personally accounted for in the directory of counterparties (for example, when the moment of sale of goods (works, services) does not coincide with the moment of payment).
So that in a check generated from a document Cash flow, the nomenclature composition of goods (works, services) was reflected, the user must first issue an invoice and indicate it in the field An invoice for payment. If the invoice for payment is not specified, then instead of the names of the goods, the receipt will indicate that payment has been received from the buyer (his name is indicated) according to the basis document. Foundation document is indicated in the group Requisites printed form document Cash flow.
By button Print receipt a check is generated, and a preview form becomes available, where you can make adjustments if necessary. By button Proceed- The check is printed.
Document Payment card operation (chapter Bank and cash desk - Cash desk) with operation type Payment from the buyer is intended to reflect settlements by electronic means of payment (acquiring transaction) with legal entities and individual entrepreneurs.
The same procedure can be applied to the settlements with individuals which need to be taken into account separately. The procedure for printing a check in the program for this document similar to the procedure for printing a check from a document Cash flow.
In the case of a refund to the buyer, a refund receipt can be printed from the documents Cash withdrawal and Payment card operation with type of operation Return to buyer. These documents must be formed on the basis of documents Cash flow or Return of goods from the buyer- only then the nomenclature positions will be filled in the checks.
Document Cash receipt correction (chapter Bank and cash desk) is available in 1C:Accounting 8 starting from version 3.0.45. This document is intended to correct a broken check in an open cash register shift and transfer this information to the fiscal data operator.
How to close the cash register
You can close a shift in various ways. From forms:
- management fiscal registrar(chapter Bank and cash desk - Fiscal device management);
- cash shift;
- list of checks (section Sales - Retail sales (checks)).
If the program takes into account retail sales, then it is preferable to close the shift from the receipt list form. Upon completion of the cash register shift, you must execute the command close shift, after which the program will prompt you to select the organization and equipment for which you want to perform the operation. As a result, a Z-report will be printed on the selected equipment, and documents will be generated. Report on retail sales and Cash flow according to receipts reflected on the specified equipment (Fig. 3).
Rice. 3. Closing the shift
How to work with cash registers in a non-automated outlet
Online cash desks provide the widest possible opportunities for settlements with customers (in wholesale and retail trade, in the provision of services, etc.) and work directly under the control of the program. However, the use of such a cash register requires an automated cashier's workplace.
Autonomous cash registers (KKM Offline) are designed to work in non-automated retail outlets.
Opportunities to work with KKM Offline are limited to retail trade. Integration of 1C:Accounting 8 with such stand-alone cash registers is carried out manually through file exchange.
Small organizations and individual entrepreneurs that sell retail at non-automated outlets (including traveling and remote sales) and provide services can use the 1C: Cashier software and hardware complex, which is a ready-made cash solution that supports the requirements of Law No. 54 -FZ.
The complex "1C: Cashier" includes:
- autonomous cash register "Shtrikh-MPAY-F" for the workplace of the seller with a fiscal drive;
- cloud application for the entrepreneur "1C: Cashier", which is designed to work with the nomenclature, maintain a simple commodity accounting, adjusting balances, analyzing the efficiency of the store and performing other daily tasks. You can work with this application wherever there is Internet, for many kilometers from outlet.
Starting from version 3.0.50.11, 1C:Accounting 8 supports synchronization with the 1C:Kassa cloud application. To set up the exchange, you must specify a list of outlets whose cash desks will exchange data with the program (section Administration - Data Synchronization).
When the exchange is configured, information about the range and prices is transferred from 1C:Accounting 8 to the cloud application, and a retail sales report and information on returns are loaded into the program from 1C:Checkout. Using the program "1C: Accounting 8" edition 3.0 and setting up an exchange with different outlets, an outsourced accountant can effectively serve several organizations and individual entrepreneurs.
What to do if there are difficulties in working with the CCP
To simplify the connection of cash registers to fiscal data operators and interaction with them, the 1C-OFD service is intended. The following services are provided to users of the 1C-OFD service:
- consultations on the issues of connecting the cash register to the system of transmitting and receiving OFD data and working with OFD;
- assistance in identifying problems that hinder regular work on the transfer of data from the cash register (fiscal drive) to the OFD;
- assistance in registering cash desks in the taxpayer's personal account with the Federal Tax Service;
- assistance in obtaining and setting up a qualified electronic signature(CEP) to sign an application for registration of a CCP in the taxpayer's personal account on the nalog.ru website, as well as an application for joining the OFD offer.
General information about the use of online cash registers
In accordance with the federal law No. 290-FZ dated July 3, 2016, from July 15, 2016, significant changes were made to the procedure for using cash registers (CREs). Sellers now need to use online cash registers with the function of transferring fiscal documents ( cash receipt, BSO) to the tax office (Article 4 of the Federal Law of May 22, 2003 No. 54-FZ). Law No. 54-FZ provides for the transfer to the tax office (through an operator) of fiscal documents (cash receipt, BSO) online (Article 4 of Law No. 54-FZ).
To organize work online, it is necessary to use a CRE of a "new" sample (online cash desk). Such a technique will not only transmit information to controllers, but also send a cash receipt (SRF) to the buyer in electronic form (clause 2, article 1.2 of Law No. 54-FZ).
A fiscal drive is understood as a hardware-software encryption (cryptographic) means of protecting fiscal data in a sealed case, containing fiscal attribute keys, providing, incl. the possibility of forming fiscal signs, recording fiscal data in an uncorrected form (with fiscal signs), their non-volatile long-term storage (Article 1.1 of Law No. 54-FZ). The requirements for it are contained in Art. 4.1 of Law No. 54-FZ. The fiscal drive has replaced the secure electronic control tape (ELKZ).
Support for 1C and online CCP
1C:Enterprise programs support working with fiscal drives of a new type, i.e. online cash registers that connect to a computer and work with 1C.
When registering a sale in the 1C:Enterprise program, a printed KKM check is generated on the fiscal drive. And the online module built into the fiscal drive sends the data to the fiscal data operator (OFD), which in turn transmits the data to the tax office.
For the correct operation of such a chain of events (break a check in 1C -> print check kkm at the online checkout -> data transfer to OFD -> data transfer to the tax office), you must configure the connection of the online checkout (fiscal drive) to the 1C: Enterprise program.
Currently, online CCP support is implemented in 1C programs:
- 1C: Retail, edition 2.2
- 1C: Management small firm, revision 1.6
- 1C: Accounting, edition 3.0
- 1C: Trade management, edition 11.3
- 1C: Integrated Automation, edition 2.0
- 1С:ERP Enterprise Management 2
- 1C: Integrated Automation, edition 1.1
- 1C: Trade management, edition 10.3
- 1C: Management manufacturing plant, revision 1.3
As we can see, the list contains "1C:Enterprise 8" programs with respect to latest versions. It is also important that in order to correctly configure the operation of 1C and online CCP, it is necessary to install the latest updates of the corresponding configurations.
The cost of connecting an online cash register to 1C
Despite the technological support for the operation of 1C and online cash registers, various features may occur during the connection setup process. This is mainly due to the operation of the online cash register itself and interaction with the fiscal data operator.
Therefore, we are considering two options for setting up an online cash register connection to the 1C program.
Option 1. Typical connection to 1C
The cost of setting up an online cash register connection to the 1C programs of the indicated versions is on average from 3000 to 4500 rub.
Cash machine connects to a PC via RS-232, USB or Ethernet. To exchange information between a cash register and 1C: Enterprise 8.2 Retail for Ukraine, you need to install an intermediate program (driver), for example, an OLE server, on your PC.
Can work in several modes.
off-line mode. All data about the goods are stored in the memory of the cash register. At the end of the day or shift, a list of goods sold is uploaded. To receive a report on the state of the warehouse, it is necessary to exchange data between 1C:Enterprise and EKKA.
On line mode. The cash register does not store anything in its memory, but constantly exchanges data with 1C. Each time a barcode is read or an item code is entered, the cash register accesses the OLE server, and the OLE server contacts 1C:Enterprise. When a receipt is closed (sale), goods are automatically written off from the warehouse. The cash register itself is not directly connected to 1C:Enterprise, but is connected through the so-called "intermediary" (OLE server).
An excellent example, in the train, the controller sells tickets, and in the evening (at the end of the shift) resets the report on the PC or prints it on the receipt. Information is poured into the cash register before going on the route.
A cash register is necessary for reporting to the tax service and issuing fiscal receipts.
Cash register with 1C:Enterprise required for internal accounting. One working computer with an accounting program allows you to connect several workplaces for cashiers. For example, three cash registers are remotely connected to one PC with 1C:Enterprise.
By using low cost you can automate the point of sale. There are several options for automation.
1. Cash register. Enter product codes manually.
2. EKCA and barcode scanner. Automatic entry of goods.
3. EKKA, barcode scanner and scales. Using the scanner, select the item. If the goods are by weight, by connecting the scales, you can automatically receive the weight and cost.
Such a solution for retail reduces the number of errors, eliminates distortion of weight readings.
4. Cash register and 1C:Enterprise allows you to quickly receive sales reports and a statement of stocks in warehouses. With the click of a single button, all sales information for the day is transferred to 1C.
5. K commercial equipment you can connect video surveillance. It excludes human factor and prevents theft by personnel.
