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For those who are familiar with accounting, it is known that accounting for low-value consumable items (IBE) is one of the most significant sections. Any enterprise faces this concept during its existence. Unfortunately, not everyone knows what an MBP is.

What goods belong to the IBP

Under the IBE understand those means of labor, the cost of which relates to the organization's stocks. To identify whether a particular product is an IBE, determine:

• its purchase price;
• its service life.

We must not forget that part of the IBE is included in the group of inventories, which have the following features:

• their cost is not taken into account;
• they can be used in the enterprise for no more than a year.

Often a situation arises when a responsible person finds it difficult to attribute this or that item to the IBE. There is a maximum value for this category of goods. This allows us to classify overalls, appliances, dishes, various household items, etc. as MBP.

Sometimes life is not taken into account. This applies to chainsaws, highly specialized fixtures and tools, interchangeable parts.

In fact, goods that meet one of the set of criteria can be attributed to the IBE:

• the service life exceeds 12 months, and the price is below the established cost;
• the price of the product is included in the cost range, and its service life is less than a year;
• the price is higher than the declared one, as well as the service life (special cases);
• price and service life are included in the established framework.

Options for working with MBP

There are two ways to work with the MBP that have been developed in practice and used for a long time:

• Accounting for 12 accounts. At the same time, posting was carried out at full cost, and already every month 1/12 of this price was debited. This mechanism was used regardless of their expiration date. The product could become unusable, but on paper it was still registered.
• The goods came with already 50% wear. The rest of the depreciation was accrued at the time of write-off of the MBP.
  Most often, it was the second option that was used, since it was simpler from an accounting point of view. However, both methods had significant drawbacks.

There was another category of goods, the price of which was very small. The accountant took them into account as an expense immediately, believing that it makes no sense to charge depreciation and depreciation in this situation. This is also a very dubious fact. Together, this led to the idea of ​​the need to develop clearer guidelines for working with the IBE. At some point, this category was even crossed out, although, in fact, the problem has not gone anywhere.

About the current PBU for IBP

Today, the work of an accountant with the IBE is carried out in accordance with PBU 5/98 “Accounting for inventories”. It defines that all MBPs have the following stages:

• receipt;
• exploitation;
• retirement.

Depending on the life cycle of goods, they are taken into account in one of the following ways:

• receipt;
• extradition;
• transition to operation;
• wear;
• write-off.

At the same time, when receiving and issuing IBEs, they are taken into account in the same way as materials. The operation of this category of goods in accounting is displayed in its own way. Here important role plays a variety of accounting and write-offs used. Accounting features are as follows:

• If the cost of the IBE does not exceed 1/20 of the existing price limit, then these goods are written off at the time they are put into operation.
• If the price of the IBE is higher than 1/20 of the established value, then depreciation is carried out. This takes into account the volume of finished products.

In the second case, depreciation can be charged in the following ways:

• Percentage. Here they can use the following options - depreciate immediately during the transition to production; depreciate half at the beginning of operation, and the rest at disposal.
• Linear. At the same time, the service life of the goods is correlated with the release rate.

Posting, depreciation and write-off of goods

• responsible persons take into account the goods received;
• they also check the safety of existing IBEs;
• employees calculate the price of a unit of goods;
• they also monitor the service life of the IBP and write off if necessary.

In 2014, an innovation appeared - during the commissioning of the MBP, depreciation is immediately charged not all at once, but only half. The remaining part is charged only at the time of writing off the goods.

Accounting for low-value consumable items (IBE) is an extremely important category in accounting. In its activities, no enterprise can do without the mentioned phenomenon. In this article we will try to give the most complete and detailed answer to the question: "IBP - what is it?"

A bit of theory

Any enterprise buys and uses many products that cannot be classified as fixed assets. Here they are in accounting and are called low-value wearing items. To make it more clear, we will tell you what, in fact, we are talking about.

What can be attributed to the MBP

In fact, low-value and wearing items are means of labor, but their value is included in the company's stocks. The basic principle of referring this or that equipment, tool, etc. to the MBP is the determination of its service life, as well as the initial price.

It should be borne in mind that we include in the IBE a part of the organization, the service life of which is less than one year, while their cost does not play a role (they are wearing out).

Another principle for classifying goods in this group is the upper limit of the cost of low-value wearing items. It is she who determines whether to attribute them to or specifically to the MBP. Thus, the cost of the IBE is a significant criterion.

Using a similar definition, low-value wearing items include overalls, shoes, office equipment, utensils, household items, etc. Regardless of the useful life and cost, the MBP group also includes specialized tools, narrow-purpose devices necessary for production; replacement parts of equipment; tools for fishing; chainsaws.

MB-items cannot include agricultural machinery and tools, construction equipment and tools, working type of livestock. All this is included in regardless of service life and cost.

A bit of history

Money spent by the organization on the purchase of certain items should not be included in the expense item. These things can be used for a long time, and may have a one-time use. In the first case, we are talking about fixed assets. But in the second - about turnover. And the expense is recognized at the time of write-off. That's what accountants think. But back in the last century, experts in this field came to an important decision: items that have been used for several years and which at the same time have a rather low cost cannot be classified as fixed assets. Therefore, our colleagues decided to remove a certain part of the objects from the mentioned category. They were called low-value consumable items (IBE) and included in working capital.

Criteria for classifying goods as infantry fighting vehicles

The name of this term already contains two principles: low price and service life - rapid wear. The main criterion was the cost limit and service life. The limit changed from time to time. But the term of service has always been understood as one year. So, theoretically, there could be only four options for attributing the acquired things to the category we are considering:

1. The item costs less than the monetary limit, but has been used for more than one year.
2. The thing costs less than the limit, but also lasts less than a year.
3. The item costs more than the limit, lasts more than 12 months.
4. The object costs less than the limit and lasts less than a year.

Previously, only the fourth group could be attributed to the IBE and called working capital. Initially, it was assumed that the first, second and third groups would be classified as fixed assets. But in practice, people remembered the price limit and forgot about the service time. So the IBP became an independent group. Entire departments of institutes were engaged in research of low-value and wearing items.

How to work with MBP. Theorists vs practitioners

Practice has developed several options:

1. Items were received and put into operation on account 12 “Low-value wearing items”. They were held at the acquisition cost in the asset. And at the end of each month, 1/12 of this price was written off as expenses. That is, the service life could be more than a year, but the cost of equipment or, say, inventory was written off exactly for 12 months.

2. When accrued immediately depreciation of 50%. And the remaining 50% - at the time of its write-off.

The second option was used, of course, more often. It was more simple for an accountant. In addition, the first had its drawbacks. In the month of purchase, the entire cost of the object passed in the balance sheet, and this illogically increased the profit of this month. Further, of course, uniform depreciation reduced the profit of subsequent reporting periods, but this was not entirely correct. From a scientific point of view, both options were imperfect.

There was another shortcoming in accounting for the IBE. There are some things that are cheap. Practicing accountants insisted that these items were immediately charged to current expenses. And there is no need for any depreciation and wear. Quite convenient, isn't it? But theorists were very confused by this approach. However, their opinion did not affect the outcome of the case. Practice remains practice, because all this reduced the profit of the enterprise in the month of purchase, which means that it simplified the work of accountants.

Later they decided to cancel the MBP, but this did not eliminate the problem. But this is all yesterday. And today, low-value and wear-and-tear items still exist, and their records are kept. How this happens will be discussed further. So, MBP: what is it and what is it eaten with?

Working with PBU 5/98

Accounting for low-value and wearing items is carried out in accordance with the provisions of accounting PBU 5/98 (“Accounting for inventories”). Life cycle low-value wearing items has three stages: receipt, operation, disposal. In accordance with this, the following stages of accounting are distinguished:

• receipt;
• issuance of IBP;
• transfer to operation;
• wear;
• writing off MBP.

The first and second options are produced by analogy with the procedure. But the IBP in operation has its own characteristics, which are due to the choice of the type of accounting and write-off.

Items of low value, the price of which is within 1/20 of the established limit per conventional unit, are written off as production costs as they come into operation. For infantry fighting vehicles worth more than 1/20 of the established minimum, it is customary to charge depreciation. It is usually calculated in the following ways: percentage, linear, proportional to the volume of production. Let's briefly explain what it is.

When using the straight-line method of depreciation, rates are taken based on the useful life of the MBP. When calculating depreciation in a percentage way, they use one of two options: in the amount of 100% upon transfer to operation, or in the amount of 50% of their price when issued from a warehouse for use, and the remaining 50% upon disposal. The balances from the write-off of the IBE (tangible assets) come at the market price on the date of write-off and write to financial results(DT 10, KT 80).

More about accounting: stages, features, nuances

Each enterprise keeps records of IBE. How does it work in practice? The algorithm is simple:

The accounting department of the organization receives goods.

Manages security.

Determines the cost of low-value consumable items.

Controls service life.

Writes off worn-out MBPs.

Since 2014, when things are put into operation, the depreciation of infantry fighting vehicles is charged not for the entire cost, but for half, minus the residual. The balance of 50% is credited upon debiting. When transferring low-value fast-wearing goods for use, they are assigned to financially responsible people. Then they are assigned inventory numbers, which simplifies the inventory. At the last stage, an act of write-off is drawn up (see below for a sample filling) of the IBE.

These items must not be forgotten to be deregistered (from financial responsible person). Enterprises independently determine the cost limits for the IBE. What does this mean? Absolute benefit. Because the mentioned category includes, in fact, fixed assets. IBEs in operation undergo morale and the cost of fixed assets decreases. In the balance sheet, they pass along which is the difference between the initial price and the amount of accrued depreciation for a certain reporting period. The initial cost of the MBP includes the costs of their acquisition.

Depreciation and write-off

Depreciation of the MBP is part of the costs in production. It is difficult to calculate depreciation for each individual item, as for fixed assets. Therefore, they choose one of two methods of accounting for the IBE (what it is - we described in detail above), according to the accounting policy of the enterprise. There is a special write-off. A sample of such a document, presented in the photo below, will help novice accountants navigate this issue.

It happens that IBPs issued for use are immediately written off: debit of accounts 20, 23, 26, 25, 31, 43. Or DT 29, 08, 88, 81, 96. Credit of account 12, to subaccount 1.

Accounts for accounting for IBE

To account for the movement of IBEs and their wear, different accounts are used: 13, 12, 15, 16, 48 ... All actions related to the receipt of IBEs are the same as when accounting for materials, i.e. 15, 16 accounts are used. Then all operations are reflected previously in DT15. Then they come and write off to the 16th account of the IBP.

Failed items are issued through an act of disposal.

Well, we have considered such a concept as the IBE: what it is, how items of this category are accounted for and written off. I would like to hope that the time spent reading the material has not been wasted for you.

The company keeps records of capital, current and non-current assets. It is also important to correctly register the movement of less expensive property, which refers to low-value and wearing items. In the article we will talk about accounting for low prices (MBP), we will give examples of postings.

What should be considered low-value and wear-and-tear property

For a long time, low-value and wear-and-tear items were accounted for on account 13. But now it is missing, although the IBEs themselves have not disappeared anywhere. This material resource according to all criteria, it should be attributed to fixed assets, but its value is too small to be listed on the corresponding asset account (01). Therefore, although the term MBP is not used in professional accounting language, there is little value.

She is referred to current assets, for which:

• cost - for one unit no more than 40 thousand rubles;
• operating time - up to a year or two;
• no subsequent resale.

They are also characterized by:

• use in the manufacture of goods directly or for the purpose of controlling the production process;
• assistance in generating income.

Low-value property is credited to current assets, and their value is written off to expenses:

• in full, provided that the service life is one year;
• in parts, when he is 2 years old.

Although IBP are written off, they continue to be reflected in accounting (not in the tax) as part of the inventory. And at the enterprise, their movement must be constantly monitored to ensure safety. It is for the safety of the physical low value, even with zero cost, that is taken into account in the documentation. And this happens before the time of its complete wear. The accounting policy should include maximum cost low prices.

IBEs are items that are purchased by an enterprise in order to use them for a long time. But their cost is immediately, in full, written off to the cost of products.

Example #1. The organization bought a filing cabinet, paying 25 thousand rubles for it. (without VAT). This acquisition relates to furniture, that is, to fixed assets. But since its cost is less than the established limit (40 thousand rubles), the table is low-priced. 25 thousand rubles written off to management costs immediately upon commissioning.

Possible Ways to Valuate Low-Value Items

The accounting regulations provide for several options for assessing the MPZ. It can be carried out at cost:

• each individual unit purchased;
• weighted average;
• first in time to purchase materials ().

Low value is a special component of inventories. The initial cost of the IBE contains all the costs incurred by the enterprise at the time of purchase. This is reflected in the relevant primary documentation.

Based on this, it is necessary to record in the order on accounting policy that the IBE is estimated based on the actual cost of each individual unit. In this case, you should not forget to add the amount of expenses for its purchase. Here is a list of primary documentation. With its help, the movement of the IBE will be traced from capitalization to write-off.

Overalls do not belong to the IBE, since according to the law they should be classified as a type of property that is taken into account in a special way.

How to arrive and write off a little value?

Low-value property should be credited to the account. 10. He has several additional sub-accounts, among which it is necessary to determine the one that is most suitable for a particular type of material. Read also the article: → "". The accounting entry is as follows:

Dt 10 (1, 2, 6,…) Kt 60.

Further, the cost of the MBP should be written off in full to production. It will be included in the costs of the main activity of the enterprise. Depending on where a particular type of low value is used, its value should be transferred to the debit of the account. 20, 26, 44.

In accounting, low-value property can be written off on the same day it was capitalized. The fact of payment in this case does not matter. The amount of low value should be recorded on an off-balance account. You can also create a unified card for each individual object.

Example #2. One of the activities of the Magnolia enterprise is the rental of bicycles for adults. The accounting policy provides for the inclusion in the inventory of fixed assets worth up to 38 thousand rubles. Magnolia has upgraded its bike fleet by purchasing five new bikes. The cost of one was 12 thousand rubles. (1830 rubles - VAT). total cost purchase of goods - 60 thousand rubles. (9 150 - VAT).

Drawing up an act for the write-off of low-value property

In order to write off the MBP, the service life of which is up to a year, the standard form MB-8 is used. It is advisable to draw it up when inexpensive property is completely worn out and becomes unsuitable for further use for its intended purpose.

Form BM-8 is not mandatory today. But it can be taken as a basis for developing your own form of act at the enterprise.

The decision to write off the low value is made by liquidation commission. She is appointed by the head and cooperates with the accounting staff. Low-value property should be recorded when written off at actual cost. The document is signed by each member of the commission, approved by the head and sent to the accounting department. On its basis, the accounting worker writes off the low value from the accounting.

Off-balance sheet accounting of low-value property

To carry out off-balance accounting of low prices, it is advisable to use an off-balance account. 012. Read also the article: → “”. It can keep records (in quantitative terms) of all low-cost property, decommissioned items that are still used in management.

This accounting method allows you to:

• to control the movement of a low value after it has already been written off from the account. ten;
• know exactly which employees are responsible for the operation of the IBE;
• confirm, if necessary, the feasibility of carrying out additional expenses at a low price (for example, repairs, refilling a printer cartridge).

All data on the movement of low-value property should be recorded in a special journal. Its sheets indicate the name, date of receipt and decommissioning, inventory number, persons responsible for the safety of property. The entry of the MBP into the journal line occurs behind the data:

• invoice requirements;
• some other document confirming the commissioning of the IBP.

Features of using accounts in IBE accounting, depreciation and basic transactions

It is most correct to use the following approach at an enterprise in the field of low value:

1. IBEs, the expected period of use of which will be more than a year, to be taken into account on the account. 01 (on the corresponding sub-account).
2. IBP, which will be in operation for up to a year - on the account. 10 (sub-account 9 or 10).

• The contractual account in the first case will be the corresponding sub-account of the account. 02.
• In the second: to c. 10 (10) → count. 10(11).
• On the account 10 (9) takes into account inventory and household supplies, so it does not need a contract.

When a low value will be used in production for more than 12 months, the accountant makes the following notes:

When using the MBP for less than a year, the postings are as follows:

The posting of inventory, household supplies is made according to the account. 10(9). They will be listed until they go into operation. Simultaneously this species the whole low value is written off. The cost is included in the costs for the article for which they are used. The wiring is as follows:

When IBE is written off (with a service life of up to a year) for the corresponding current expenses, their cost is equal to zero. When depreciation is charged in installments, IBEs will have a certain residual value for some time.

Thus, depending on the period of operation of the low value and the corresponding method of calculating depreciation, a balance sheet is obtained, in the active article of which is the full cost of the IBE, and in the contractive is a similar minus cost. As a result, the value of the low value is zero.

Example #3. A business cashier bought paper for a printer in the amount of 1,500 rubles for cash. An advance report was submitted to the accounting department, supported by cashier's check. It lists VAT - 228.75. The paper has been submitted for use. Accounting records:

Peculiarities of accounting for low prices in USNO. Differences from OSNO

Since the low value is not included in fixed assets, it can be written off to expenses under the simplified taxation system. But this is allowed to be done only after the IBEs are put into operation. The cost of only those IBEs that are actually involved in the production process is subject to write-off.

For example, when buying a refrigerator to ensure the storage of finished products, its cost is included in the costs of the simplified taxation system. When it is bought for a household room, then the presence of its cost in expenses is unjustified. The table fixes the differences in accounting for low estimates for OSNO and USNO:

Simplifiers are not required by law to keep accounting records. But this does not apply to fixed assets and intangible assets. Therefore, a low price, for example, stationery, is not reflected in any accounts.

Taxation of low-value property in the enterprise

In tax accounting, it does not matter what the asset of the balance sheet includes. For him, only its value side matters. All assets contained in the account. 02, 10 (11), in tax accounting are considered material costs. Read also the article: → "". This means that in the corresponding amount they reduce the income received from sales for a certain reporting period.

Their cost is written off immediately after the actual transfer to work. Tax accounting does not provide for control over the low value, namely, its physical movement, as is done in accounting. Only cost is taken into account, and in accounting - physical units of measurement. For profit taxation, the cost of IBE is taken into account in other expenses.

Important! Write-off low value with zero value for tax accounting no longer exists.

Top five most frequently asked questions

Question number 1. The sole proprietor is engaged in leasing space in the administrative building. They are furnished with furniture purchased at the expense of IP. Can they be recorded as expenses and reflected in the accounting?

Such costs can be included in expenses. They are fully economically justified, since the leasing of space, along with the furniture installed on them, is a source of income for this individual entrepreneur.

Question number 2. The enterprise (OSNO) quarterly purchases about a hundred items of stationery. They are immediately distributed to employees to ensure their work. Is it necessary to reflect the cost of stationery, in which primary documents?

To avoid claims from auditors and tax authorities, this should be done.

• Goods fall on the account. 10 with such a record: Dt 10 → Kt 71
• The receipt order is filled.
• When distributing stationery to employees, a requirement-invoice is drawn up. On its basis, the cost of the low value is written off: Dt 26 → Kt 10

Question number 3. How to determine the amount of low-value property?

The amount depends on the characteristics of the enterprise. The MBP does not include OS, whose cost is more than 40 thousand rubles. These two factors should be taken into account and fixed for accounting purposes (required) in the order on accounting policy.

Question number 4. Is it possible to write off low-value property on the day it is received, if payment for it has not yet been reflected in the accounting?

Is it possible. In accounting, a low value can be written off at the same time when it was received. Passed on this moment paid or not, it doesn't matter.

Question number 5. Sole Proprietor bought a microwave oven for his employees. Will its cost be included in the costs of the simplified tax system?

No. Expenses can include only those that are fully justified and used in production. In every enterprise, accounting for IBE should not be underestimated, although it is an inexpensive property.

Low-value and consumable items (MBP)- a category of property that is not currently used in accounting. The IBE included household equipment, tools and devices for general and special purposes, and other means of labor, which were included in the composition of funds in circulation.

Currently, a similar concept is used: - fixed assets, costing less than the limit established by law, which can be accounted for in expenses at a time, and not through depreciation.

Comment

Low-value and consumable items (IBE) is a category of property that is not currently used in accounting. The IBE included household equipment, tools and devices for general and special purposes, and other means of labor, which were included in the composition of funds in circulation.

Those assets that were previously classified as IBEs are now recognized as either fixed assets or inventories.

Regulation on accounting and financial statements in Russian Federation, approved By order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, as amended in 1998, it determined (paragraph 50):

50. Do not relate to fixed assets and are accounted for in organizations as part of funds in circulation, and in budgetary organizations - as part of low-value items and other valuables:

a) items with a useful life of less than 12 months, regardless of their value;

b) items with a value at the date of acquisition of not more than 100 times the size (for budget organizations- 50-fold) established by the legislation of the Russian Federation, the minimum monthly wage per unit (based on their value stipulated in the contract) regardless of their useful life, with the exception of agricultural machinery and implements, construction mechanized tools, weapons, as well as workers and productive livestock, which are fixed assets regardless of their value.

The head of the organization has the right to set a lower limit on the value of items for acceptance for accounting as part of the funds in circulation;

c) the following items, regardless of their value and useful life:

fishing gear (trawls, nets, nets, nets and others);

special tools and special fixtures (tools and fixtures for special purposes intended for serial and mass production of certain products or for the manufacture of an individual order); interchangeable equipment (reusable in production fixtures for fixed assets and other devices caused by specific manufacturing conditions of products - molds and accessories to them, rolling rolls, air lances, shuttles, catalysts and sorbents of a solid state of aggregation, etc.);

special clothing, special shoes, as well as bedding;

uniforms intended for issuance to employees of the organization; clothing and footwear in healthcare, education and other organizations that are on the budget;

temporary (non-title) structures, fixtures and devices, the construction costs of which are included in the costs construction works as part of overhead costs;

items intended for leasing under a rental agreement;

young and fattening animals, poultry, rabbits, fur-bearing animals, families of bees, as well as service dogs, experimental animals;

perennial plantings grown in nurseries as planting material;

d) gasoline-powered saws, loppers, rafting rope, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a useful life of up to 24 months (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.).

To account for the IBE, a separate accounting account was used ACCOUNTS 12 "LOW-VALUE AND WEARING ITEMS" ("Chart of Accounts of Financial Accounting - economic activity enterprises and instructions for its use "(approved by Order of the USSR Ministry of Finance dated 01.11.1991 N 56)):

"Account 12 "Low-value and wearing items" is intended to summarize information on the presence and movement of low-value and wearing items belonging to the enterprise, household inventory, tools and devices of general and special purpose and other means of labor, which, in accordance with established order included in assets in circulation. It also takes into account the temporary (non-title) structures, fixtures and devices operated by the enterprise. Ready-made uniforms intended for issuance to employees of the enterprise are subject to accounting on account 12 "Low-value and wearing items"; materials for tailoring the specified clothes are taken into account on account 10 "Materials."