Financial newspaper (regional issue), 2007, N 12.
Article by the Lead Auditor of the Company, A. Vagapova.

Some enterprises, not having their own production base, transfer raw materials for processing to other organizations.

The production of goods from raw materials to be supplied is the production by a person of a new movable thing by processing materials that do not belong to him (Article 220 of the Civil Code of the Russian Federation). The parties to tolling operations are the owner of the raw materials (materials) transferred for processing - the giver and the processor.

By transferring raw materials for processing, the supplier does not lose ownership of it. Moreover, he acquires ownership of the finished product.

The contract for the processing of tolling raw materials is classified as a work contract, relations under which are regulated by Ch. 37 of the Civil Code of the Russian Federation. Under the contract, the contractor undertakes to perform certain work on the instructions of the customer and hand over its result to the customer, and the customer undertakes to accept the result of the work and pay for it.

Consider the features accounting these transactions at the supplier and the processor.

Vendor's account

As noted above, by transferring materials for processing, the giver retains ownership of them. Because of this, they are not subject to write-off from the balance sheet, but are accounted for on account 10, sub-account 7 "Materials transferred for processing to the side." This is also indicated in paragraph 157 Guidelines on accounting for inventories, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - the Methodological Instructions). Since there is no transfer of ownership, there is no object of VAT and income tax.

When transferring materials, it is necessary to draw up an invoice for the transfer of materials to the party, the unified form of which (M-15) is approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a. The invoice should indicate that the materials are transferred for processing on a tolling basis. In the absence of properly executed documents, the tax authorities may regard the transfer of materials as gratuitous, which is subject to VAT (clause 1 clause 1 article 146 of the Tax Code of the Russian Federation) and is not taken into account for the purposes of calculating income tax (clause 16 article 270 of the Tax Code of the Russian Federation ).

After processing the materials, the supplier must receive from the processor:

• a report on the materials used, which indicates the amount of consumed raw materials, manufactured products, as well as waste;
• act of acceptance and transfer of work performed, indicating the list and cost of work performed.

Unified forms of such documents are not approved, so the organization must develop them itself and reflect in its accounting policy. When developing documents, it is necessary to comply with all the conditions for recognizing a document as a primary one, listed in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting". The amount of material used must clearly correspond to the cost estimate, which is an integral part of the processing contract. Based on these documents, the accounting will reflect the write-off of materials to cost accounts.

Since the ownership of the manufactured products belongs to the supplier, on the basis of the processor's report, he reflects the receipt of finished products on account 43. An invoice is drawn up for receipt of finished products (form N МХ-18).

The main components of the cost of finished products from the supplier:

• cost of raw materials;
• processing cost.

The cost may also include transportation, travel expenses, payment for intermediary services, the share of general production and general business expenses attributable to the manufactured products.

If the organization draws up the primary documents for the transfer of raw materials incorrectly, then the receipt of finished products can also be regarded by the inspection authorities as received free of charge with simultaneous inclusion in the tax base for income tax (clause 8 of article 250 of the Tax Code of the Russian Federation).

When concluding a contract for the processing of raw materials, various options payment:

• cash;
• raw materials;
• finished products;
• combined forms of payment.

If the second, third or fourth payment options are used in the calculation, then the processing contract acquires a mixed character: a work contract (for work performed from customer-supplied materials) and a supply contract (for the supply of raw materials or finished products).

Attention should be paid to one very important point. From January 1, 2007, in paragraph 4 of Art. 168 of the Tax Code of the Russian Federation, a change was made, according to which the amount of tax presented by the taxpayer to the buyer of goods (works, services), property rights, is paid to the taxpayer on the basis of a payment order for the transfer of funds in the course of commodity exchange transactions, offsets of mutual claims, when using securities in settlements securities, i.e., if processing payments are made not in cash, but by offsetting, an obligation will arise to transfer the amount of VAT in a separate payment order.

Because in the new tax return on VAT, it was noted that for transactions related to offsets, only the VAT paid in cash is deductible, then there are problems with VAT deductions. And although there is a more extended (one might say incorrect) interpretation of the norms of the Tax Code of the Russian Federation in terms of the right to a deduction, if these requirements are not met, taxpayers have problems.

Another point to pay attention to is waste management:

• If the waste remains with the processor, then in the accounting and tax records of the giver, operations on gratuitous transfer should be reflected, which, in accordance with paragraphs. 1 p. 1 art. 146 of the Tax Code of the Russian Federation is equated to sales and, therefore, VAT must be charged.

If the waste is transferred to the provider, then the cost of processing is adjusted for its value.

Consider the order of accounting for the supplier:

Contents of operation	Debit	Credit	Document
Transferred raw materials for processing	10-7	10-1	M-15
Written off materials for the manufacture of finished products	20	10-7	Recycler Report
Reflected the return of unused materials	10-1	10-7	Recycler Report
Reflected the cost of processing raw materials	20	60	Acts of work performed
Reflected VAT	19	60	Invoice
Accepted for VAT deduction	68	19	Invoice <*>
Recyclable waste included	10-12	20	M-15
Accepted for registration finished products	43	20	MX-18
Finished products were transferred on account of payment for work	62	90-1	invoice <**>
VAT charged	90-3	68	Invoice
VAT listed	60	51	Payment order
Set-off of mutual claims for the remaining amount	60	62	The act of offsetting mutual claims

<*>If, in accordance with the terms of the contract, it is already known that the calculations will be made by transferring finished products, then it is better not to accept VAT deductible.

<**>For the amount of work performed, excluding VAT.

Processor's account

According to clause 156 of the Guidelines, customer-supplied materials are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the materials received and with the obligation to fully return the processed (processed) materials, hand over the work performed and manufactured products .

Analytical accounting of tolling materials is carried out by customers, names, quantity and cost, as well as by places of storage and processing (performance of work, manufacture of products). They are recorded on the off-balance account 003 “Materials accepted for processing”.

Materials transferred for processing are delivered to the warehouse on the basis of the M-15 invoice. At the time of their posting to the warehouse, a receipt order is issued in the form of N M-4 with a note that the raw materials entered the organization on a tolling basis.

All costs associated with production process, are accounted for by the processor on account 20 "Main production". If a processor, in addition to processing customer-supplied raw materials, manufactures products from his own materials, he must keep separate records both for materials and for all costs.

Waste generated during the production process and remaining under the terms of the contract with the processor is accounted for as property received free of charge.

When calculating income tax, the cost of property received free of charge from the processor is included in non-operating income (clause 8, article 250 of the Tax Code of the Russian Federation). The date of recognition of these incomes will be the day the parties sign the act of acceptance and transfer of waste of raw materials supplied by the customer (clause 1, clause 4, article 271 of the Tax Code of the Russian Federation).

In accounting, such income is reflected in the credit of account 98 “Deferred income”. When they are subsequently written off to cost accounting accounts, they are credited to account 91 “Other income”.

As tax income arises at the processor earlier than the accounting one, the deferred tax asset is reflected in the accounting records.

Consider the accounting procedure for a processor:

Contents of operation	Debit	Credit	Document
Received raw materials for processing	003-1		M-15, M-4
Written off materials for production	003-2	003-1	M-11
Reflected the costs associated with the production process	20	02, 10, 70, 69, etc.	Acts, invoices, statements, etc.
Finished goods received	002	003-2	MX-18
Completed work handed over to the giver	62	90-1	Certificate of completion
Reflected VAT	90-3	68	Invoice
Costs written off	90-2	20	Calculations, reports
Finished products handed over to the supplier		002	Act of Handover
Remaining raw materials transferred		003-1	M-15
Waste was credited in accordance with the terms of the contract	10	98	M-4
Reflected SHE	09	68	Tax register
When writing off or selling waste	98	91-1	Accounting information
Reflected repayment of SHE	68	09	Accounting information

A.Vagapova
CJSC "Gorislavtsev and K."

Having concluded a tolling deal, one side (the giver) transfers the tolling raw materials for processing (processing), and the other (the processor) accepts it and manufactures products from it or simply refines it. The owner of both the feedstock and the final product is the provider organization. The processor only performs work on processing (updating)<*>. This is the peculiarity of the tolling scheme. And this feature leaves its mark on the order of inventory of tolling assets on both sides of the transaction.

Who takes inventory

To answer this question, we turn to the general rules for conducting an inventory. Thus, assets are subject to inventory regardless of their location. It is also necessary to take inventory of assets that do not belong to the organization, but are on its balance sheet<*> .

The purpose of the inventory is to compare the balances of assets listed in accounting with their actual presence. It should be carried out, including before compiling the annual balance sheet, so that the numbers in it are reliable.<*> .

Thus, in order to answer the question of who should inventory tolling assets, let us recall where and how the parties to the transaction take them into account.

As we have already said, the owner of the raw materials transferred to give and take is still the giver. He takes into account this raw material on subaccount 10-7 "Materials transferred for processing to the side." And the processor who received the raw materials comes to the off-balance account 003 “Materials accepted for processing”.

In the future, having manufactured the final product and writing off the used raw materials from account 003, the processor also shows such products off the balance sheet until they are returned to the supplier. For example, on account 002 or additionally opened account<*> .

The foregoing means that the giver is obliged to inventory the handed over raw materials, even though he does not physically have the raw materials. After all, the giver is obliged to inventory the assets belonging to him, regardless of where they are actually located.

In addition, the processor must also conduct an inventory. Since both raw materials supplied by the customer and final products are on the balance sheet before they are returned to the customer.

How does a recycler inventory

The processor's tolling assets are subject to inventory along with their own. So, to make sure that the former are available and preserved, the processor should inventory:

- unused customer-supplied raw materials stored in his warehouse;

- customer-supplied raw materials in production (estimation of the actual amount of raw materials transferred to production can be carried out on the basis of expenditure documents);

- manufactured products that have not yet been transferred to the giver.

The processor draws up separate inventory records for assets that do not belong to him. And if it reveals deviations - collation statements. It is recommended to send one copy of these documents to the supplier<*> .

Thus, the processor checks for the presence of assets in kind. This may raise a question. Since the processor conducts an inventory of tolling assets, and they belong to the giver, then maybe he needs to invite a representative of the giver to participate in the inventory? Indeed, in this case, the latter will sign all the inventory documents, which will increase the confidence of the parties in the result of this procedure.

In this regard, we note the following. By general rule representatives of the giver are not included in the composition of the inventory commissions<*>. Therefore, the processor, as a rule, does not do this. At the same time, we believe that the parties have the right to prescribe this moment in the processing agreement<*> .

Features of the inventory at the giver

For the giver, the inventory of give-and-take raw materials transferred for processing consists in reconciling the amounts on sub-account 10-7 with the data of invoices, reports on the consumption of raw materials and other documents that draw up give-and-take operations. In other words, the supplier conducts only a documentary check and, based on its results, draws up a separate inventory list. In it, he indicates the name of the processor, the name of the transferred raw materials, the date of its transfer for processing, as well as the quantity and cost according to the credentials<*> .

The actual availability of assets can be confirmed by data received from the processor: copies of inventory lists, collation sheets or other documents<*> .

What documents are drawn up during the inventory by the supplier of raw materials supplied by the processor?

The organization conducts an inventory of customer-supplied raw materials. How to properly draw up primary documents for this inventory - read the article.

Question: What documents are drawn up during the inventory by the supplier of raw materials supplied by the processor? What details are required?

Answer: In this case, you need to draw up a separate inventory for the raw materials transferred to the processor ( clause 2.11 Guidelines, approved).

There is no specific procedure for conducting an inventory of property transferred to the processor. From the Guidelines approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 the following follows.

The inventory list for customer-supplied raw materials transferred for processing must be compiled by the contractor. He is obliged to ensure the safety of the property transferred to him, which is achieved through an inventory.

One copy of the inventory is transferred to your company. The inventory must include all the mandatory details of the primary document, established by part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ. The inventory can be developed on the basis of the INV-3 form.

In accordance with clause 1.3 of the Instructions, inventories and other types of property that do not belong to the organization, but are listed in accounting, in particular, received for processing, are subject to inventory. That is, the contractor organization is obliged to conduct an inventory of the specified values ​​(1.3, 3.7 of the Methodological Guidelines approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49).

The number of inventories in the reporting year, the dates of their conduct, the list of property and financial obligations checked during each of them, are established by the head of the contractor (clause 2.1 of the Methodological Guidelines approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49). Thus, the procedure and deadline for conducting an inventory is established by the head of the contracting organization.

At the same time, the parties in the contract may additionally provide for the frequency, specific terms and procedure for conducting an inventory, including prescribing a condition on the possibility of your company participating in the inventory.

Rationale

How to organize paperwork in accounting

The primary document must contain the following mandatory details:

• Title of the document;
• date of preparation of the document;
• the name of the economic entity (organization) that compiled the document;
• the content of the fact of economic life;
• the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
• the names of the positions of the persons who made the transaction, operation, and those responsible for its execution, or the names of the positions of the persons responsible for the registration of the event;
• signatures of the indicated persons with decryption and other information necessary for the identification of these persons.

This list has been established part 2 article 9 of the Law of December 6, 2011 No. 402-FZ.

ORDER OF THE MINISTRY OF FINANCE OF RUSSIA dated June 13, 1995 No. 49

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.
In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (under safekeeping, leased, received for processing), as well as property not taken into account for any reason, are subject to inventory.
The inventory of property is carried out according to its location and materially responsible person.

2.1. The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations checked during each of them are established by the head of the organization, except for the cases provided for in

ACCOUNTING WITH THE PROCESSOR

First of all, it should be noted that if the processing organization, along with the processing of tolling raw materials, manufactures products from its own raw materials and sells them, it must organize separate accounting. This requirement stems from a fundamentally different reflection in the accounting of operations for the production of products from own and from customer-supplied raw materials.

The processing organization does not acquire ownership of the raw materials transferred to it by the supplier, therefore, it is erroneous to take into account the received raw materials on account 10 "Materials".

Chart of Accounts approved by Order of the Ministry of Finance Russian Federation dated October 31, 2000 No. 94n "On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application", to account for raw materials and materials transferred for processing on a give-and-take basis, an off-balance account 003 "Materials accepted for processing" is provided . To account for materials in the warehouse and materials transferred to production, sub-accounts are opened:

003-1 "Materials in stock";
003-2 "Materials in production". Accounting is carried out in quantitative and cost terms at the prices stipulated in the contract for the transfer of raw materials. In addition, analytical accounting should be organized for customers, types of raw materials and materials, at their location.

The basis for taking into account customer-supplied raw materials is an invoice received from the customer in the form No. M-15, approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction"(hereinafter Decree No. 71a).

Note!

Currently, a unified form for the receipt of customer-supplied raw materials has not been approved, therefore, in the invoice, in the "base" column, an entry must be made " on tolling terms under contract No. ___".

Upon receipt of customer-supplied raw materials, a receipt order is issued in the form of M-4, approved by Resolution 71a. Recall that the documents must necessarily indicate that the raw materials entered the organization on a tolling basis.

After the work is completed, the finished product is transferred to the customer according to the acceptance certificate and the invoice. In addition, the processor must provide a report on the use of raw materials. The surplus of raw materials is returned to the customer, if the contract does not provide for partial payment for work with raw materials.

It should be noted that both raw materials received for processing and finished products are recorded on account 003 "Materials accepted for processing" until the finished product is transferred to the customer.

The processor's costs incurred in the process of processing are recorded in the production cost accounts. This includes the cost of the processor's own materials, wage, UST, depreciation of fixed assets, general business and general production costs.

An organization that accepts raw materials and materials for processing must keep records as follows:

Account correspondence		Contents of operation
Debit	Credit
003		The cost of materials accepted for processing is reflected;
20	10,23,25,26,70,69..	The costs of processing raw materials and materials are reflected;
90-2	20	The costs of producing finished products transferred to the giver are written off;
62	90-1	Reflected the proceeds from the performance of processing work (excluding the cost of materials received on tolling terms);
90-3	68-2	Reflected VAT debt from revenue
90-9	99	The financial result is determined;
99	68-4	Reflected income tax;
51	62	The repayment of receivables for the work performed related to the processing of the material is reflected.
	003	Written off the cost of raw materials and materials accepted for processing

Example 1

The construction processing organization received from the customer organization construction materials tolling in the amount of 100,000 rubles and uses them to manufacture products. The cost of work agreed between the parties is 35,400 rubles (including 18% VAT - 5,400 rubles). The receipt of materials is formalized by a receipt order (form No. M-4) with a note that the materials were received by the organization on a tolling basis.

The following entries are made in the accounting of the processing organization:

Account correspondence		Amount, rubles	Contents of operation
Debit	Credit
003		100 000	Reflected the cost of materials accepted from the customer
20	70-69	20 000	Reflected processing costs building materials
62	90-1	35 400	The cost of works on the processing of building materials (including the amount of VAT) agreed upon by the parties is reflected.
90-2	68-2	5 400	Reflected VAT on the cost of work performed
90-2	20	20 000	Reflected the write-off for the implementation of the actual costs associated with the performance of work to the customer
51	62	35 400	Reflected the actual payment by the customer for the cost of work performed
	003	100 000	Reflected the write-off of the cost of materials to be supplied when transferring the finished product to the customer

End of example.

Thus, the accounting of operations related to the customer-supplied materials themselves is kept by the processor on the off-balance account 003 "Materials accepted for processing" without the use of double entry.

Analytical accounting of raw materials and materials on this account is carried out in the context of customers, by type of value and in the assessment provided for in the contracts (paragraph 156 of Methodological Instructions No. 119n).

If waste is generated during processing, then the contract may provide that the waste is returned to the supplier, or remains with the processor.

If the waste, according to the contract, remains with the processor, then an entry is made on the credit of account 003 "Materials accepted for processing" for the amount of the cost of raw materials used in processing with simultaneous acceptance for accounting on account 10 "Materials". Then the amount of waste identified in the release report, at market prices, is reflected in the entry:

Account correspondence		Contents of operation
Debit	Credit
10-6	98-2	Reflected waste (at market prices).

DELIVER ACCOUNT

In the event that an organization transfers raw materials or materials for processing to a third party and then sells finished products, its activity is considered production.

The organization that transfers raw materials for processing retains ownership of it, therefore, such raw materials are subject to accounting on account 10 "Materials", subaccount 10-7 "Materials transferred for processing to the side."

When transferring raw materials to the processor, an invoice is issued. Since this operation is not a sale, it is not subject to VAT. Therefore, when transferring raw materials, an invoice is not issued.

There are several options for accounting for operations for the transfer of raw materials and obtaining the results of the work performed, depending on the nature of processing.

A) Refining materials.

In this case, the customer transfers the materials to the processor in order to refine them, bring them to a state in which they can be used in the manufacture of products. The processor does not manufacture the product, he returns the finished materials to the supplier, and the supplier directly uses these materials to produce his products.

In this case, the materials after completion are accepted for accounting on account 10 "Materials", and the cost of the work performed by the processor is attributed to an increase in their cost.

Example 2

The furniture factory has acquired round wood in the amount of 360,000 rubles (including VAT 18% 54,915 rubles). In connection with the breakdown of equipment, the factory entered into an agreement with CJSC X, according to which CJSC X produced boards that were returned to the factory and used to make furniture. The cost of work is 120,000 rubles (including VAT 18,305 rubles).

Account correspondence		Amount, rubles	Contents of operation
Debit	Credit
60	51	360 000	Payment made to the supplier for the wood
10-1	60	305 085	Forest taken into account
19	60	54 915	Allocated VAT on materials accepted for accounting
68	19	54 915	VAT accepted for deduction
10-7	10-1	305 085	The forest was handed over for revision
10-1	10-7	305 085	Received lumber from a processor
10-1	60	101 695	The cost of finishing work is included in the cost of lumber
19	60	18 305	Allocated VAT on the cost of work performed
60	51	120 000
Payment made to processor	19	18 305	VAT on revision accepted for deduction

Thus, the formed cost of lumber, at which they will be written off to production, is 406,780 rubles (305,085 + 101,695).

End of example.

B) Transfer of raw materials to obtain finished products.

In this case, the supplier transfers raw materials to the processor and receives finished products from him, which he then sells. The cost of raw materials is written off to the production cost accounts at the time of receipt of the finished product from the processor. The cost of processing work is also included in the cost of production accounts and participates in the formation of the cost of production.

Example 3

Igrek LLC purchased fabric in the amount of 480,000 rubles (including VAT 73,220 rubles) and handed it over to Omega CJSC for sewing coats. The sewn coats were handed over to Igrek LLC. The cost of works by CJSC "Omega" is 240,000 rubles (including VAT 36,610 rubles).

Account correspondence		Amount, rubles	Contents of operation
Debit	Credit
10-1	60	406 780	Accepted fabric
19	60	73 220	Allocated VAT on the fabric accepted for accounting
60	51	480 000	Made payment to supplier for fabric
68	19	73 220	VAT accepted for deduction
10-7	10-1	406 780	Donated fabric for recycling
20	10-7	406 780	The cost of the fabric was written off (according to the processor's report)
20	60	203 390	Written off the cost of processing work
19	60	36 610	Allocated VAT
60	51	240 000	Paid processing work
68	19	36 610	VAT accepted for deduction
43	20	610 170	Finished products accepted for accounting (406,780 + 203,390)

As you can see, in this example, the cost of finished products consists of the cost of materials and work on the processing of raw materials. To simplify the calculations in this example, it was assumed that the organization had no other costs associated with the production of these products. In practice, the cost may include transportation, travel expenses, payment for intermediary services, the share of general production and general business expenses attributable to the manufactured products.

End of example.

C) Transfer of finished products for processing and obtaining other products.

This option assumes that not raw materials and materials are transferred for processing, but the inventory, which is independent view finished products, which are accounted for by the customer organization on account 43 "Finished products". In the process of processing, products of a different kind are obtained, which are returned to the customer. Such a scheme can be used, in particular, in oil refining. Oil is a finished product for oil producing organizations, its cost is formed on account 43 "Finished products" (sub-account 43-1 "Cost of finished products"), taking into account all the costs associated with its production. These products are transferred to an oil refinery for further processing (processing). To reflect this operation, a subaccount is opened to account 43 "Finished products" (for example, 43-2 "Finished products transferred for processing"). Different kinds finished products obtained as a result of processing are returned to the customer, and are accounted for on account 43 "Finished products". To account for them, it is also advisable to open a separate subaccount (for example, 43-3 "Finished products after processing"), as well as organize analytical accounting by type of product.

Example 4

The organization transfers crude oil on a tolling basis to an oil refinery for processing. The cost of the transferred oil amounted to 1,000,000 rubles. The cost of the processor's work on processing amounted to 480,000 rubles (including VAT of 73,220 rubles), as a result of processing, two types of products were obtained. The share of oil attributable to them is:

product No. 1 - 30%;
product number 2 - 70%.
Other expenses of the organization related to the production of products and subject to inclusion in the cost price amounted to 200,000 rubles.

In the accounting of the organization, sub-accounts are used:

43-1 "Cost of finished products";
43-2 "Finished products transferred for processing";
43-3 "Finished products after processing".

Account correspondence		Amount, rubles	Contents of operation
Debit	Credit
43-2	43-1	1 000 000	Oil transferred for processing
43-3	43-2	300 000	Accepted for accounting finished products after processing - product No. 1 (1,000,000 x 30%)
43-3	43-2	700 000	Accepted for accounting finished products after processing - product No. 2 (1,000,000 x 70%)
60	51	480 000	Paid for processing
20	60	406 780	Processing costs included
19	60	73 220	Allocated VAT
68	19	73 220	VAT accepted for deduction
43-3	20	122 034	The cost of processing is included in the cost of production - product No. 1
43-3	20	284 746	The cost of processing is included in the cost of production - product No. 2
43-3	20	60 000	Part of other expenses is included in the cost of production - product No. 1
43-3	20	140 000	Part of other expenses is included in the cost of production - product No. 2

Thus, the cost of products obtained as a result of processing was:

Product No. 1: 300,000 + 122,034 + 60,000 = 482,034 rubles;
Product No. 2: 700,000 + 284,746 + 140,000 = 1,124,746 rubles.
In this example, the accrual of excises for the processing of petroleum products was not considered. About the features of their calculation in more detail in section 3 of this book.

End of example.