Instructions: how to adjust the debt according to the reconciliation report

Documentation

Accounting is obliged to clearly monitor the statute of limitations for the “creditor” and write it off in the month when the period expired. If debts are not written off on time, it is necessary to do so as soon as possible. Then they recalculate the income tax for the entire period, after the statute of limitations, taking into account the inclusion of the written-off debt in income. Submission of updated declarations is mandatory.

In an organization, writing off an overdue debt to a creditor is formalized as follows:

• inventory calculations - compare balance sheet data and balances on settlement accounts in statements, draw up an act (INV-17 or non-unified, reflected in the company’s LNA);
• make an accounting statement in which they indicate the basic data for postings: details of the contract, certificates of completion of work, invoices, the statute of limitations under the contract, the amount of debt;
• Based on the submitted documents, an order is prepared to write off the overdue “creditor”.

If the company does not draw up the specified documents, does not write off its debt in the accounting records and does not recalculate income tax on this basis, the fiscal authorities will recognize the argument as void and apply sanctions according to the law.

This is important to know: Appendix to the claim under the agro-industrial complex: documents

Documents are kept for five years after the debt is written off.

Debt adjustment in 1C 8.3 using an example

This will be when calculating your income tax on your other income. If you want, you can do an inventory of accounts payable/receivable. Then orders will be needed to carry out such an inventory, and then to write off accounts payable (for which item, for what amount, for which counterparty). Something like this.

We are making corrections to your credentials! This is the only way, and no debt write-offs based on the reconciliation report.

Can I provide a link to the law that allows debt to be written off based on a reconciliation report? That’s why a reconciliation act is an act, we create our own act, look at the discrepancies, find the reason, find out whose mistake, yours (they issued an extra invoice for receipt), or the supplier’s (they issued you an invoice, but did not reflect it in your accounting). We are making corrections to your credentials! This is the only way, and no debt write-offs based on the reconciliation report.

Accountant, tell me how to properly maintain accounting records for accounts 60 and 62?

The methodology for accounting for settlements with counterparties (accounts 60,62,76, etc.) is as follows: 1. Agreements must be concluded with counterparties that determine the procedure for recognizing mutual obligations and the nature of transactions. 2. On the basis of contracts, primary documents are formed (invoices, certificates of services and works, consignment notes, waybills, etc., cash, bank documents, etc.) 3. Documents signed and executed in accordance with the requirements of the current legislation are the basis for the formation of accounting entries and entries in tax accounting registers. 4. After the period specified in the accounting policy, but at least once a year, an inventory of mutual settlements is carried out with the execution of documents in the established form. If necessary, corrections are made to the primary documents and corrective entries are generated based on free-form documents. This is an option.

The reconciliation report will not be globally redone, but we will finalize it a little. Thus, instead of a debt to this counterparty in the amount of 3,000 rubles, we have a zero debt.

Inventory of obligations

1) SALT on settlement accounts. 2) Acts of reconciliation with counterparties in respect of which there are non-zero balances on the settlement accounts. 3) Error correction. 4) Write-off of bad debts.

The actual position of the person who signed the act must be indicated, and his name, corrections can be made in ink or typewritten. In the act of offset, in contrast to the act of reconciliation of calculations, the parties indicate how much of the debt is considered repaid.

Such a disaster

How can you restore it? And what do you understand by “your type of prices”. Where did you get the prices from? Is anything unclear at all? Was there an agreement?

Home Sample Act Certificate of reconciliation of debt for work performed along with a breakdown of the debt. Entered into the database. 8. Corrections have been made to.

What you get (or has already gotten) is a fact. Change invoices (amounts) to smaller ones and clarifications. It would be worse if you set a lower price and, accordingly, sold cheaper and as a result it turned out that with a smaller profit or even in (-). Otherwise, you made a big profit for the company. Only clarifications on tax increases must be submitted earlier or at least on the same day as additional taxes.

Go to bow to the chief accountant. You simply have to bring her up to date and she will already be scratching her head about what to do, since the responsibility for reporting rests with her. There is another wonderful option, but, of course, you won’t like it - you yourself, at your own expense, pay the “debt” for the individual entrepreneur to the account of your organization, and the matter is closed: the buyer has no debt, the chief accountant will not kill for mistakes. In general, the situation is strange. We also receive a number of documents en masse per month, and, as a rule, by the 15th-20th all such problems are identified and, of course, corrected by the reporting date.

Read more Sample of filling out an application for a visa to the Czech Republic

Your client is on UTII, then it doesn’t make much difference to him if it is done like this: in the next reporting period, adjust the prices in the documents. Try to negotiate with the client. Then there will be no clarifications. It may turn out that your chief accountant will remain unaware.

WHAT TO DO? Implementation is delayed...

You can make reversal entries in this period based on the accounting certificate in the sales book - additional sheet

We are found by adjusting the debt according to the wiring reconciliation act, after the reconciliation the counterparty’s debt has changed, adjustments according to the wiring reconciliation act, adjustment according to the wiring reconciliation act, adjustment of costs for services according to the reconciliation act in accounting entries Ukraine, act...

So you will still have to submit the Update on last year’s profit... We will reverse the current period!

There was a balance on account 62.02, while there were no postings to account 76 AB. The balance has remained unchanged for 2 years

So, VAT has already been paid on the advances. Look at the purchase book for that period. It should be reflected there. The advance cannot be written off just like that. Write letters to the buyer and send them by registered mail. look at 62.1 suddenly the receivables are stuck there.

And accounts payable, as well as if discrepancies are identified in acts of reconciliation of mutual settlements with counterparties, we will tell you in the article. But if suddenly an organization decides to bring the accounting data in line with the counterparty’s data, then the corrections in...

Be sure to find the mistake, despite the fact that 2 years have passed. Make the correction based on the accounting certificate (date of the certificate at the time of correction). Otherwise, without doing this, you must write it off to profit after the expiration of three years of limitation from the date the debt arose.

Collectors, interest, and discrepancies in the clauses of the contract. Help guys, the question is inside.

Http://forum.anti-rs.ru/ try to find the answer to your question here)

Debt under the reconciliation report - sent to General Questions We have been sued to collect debt for services provided to us and penalties for late payment for 2003.

If we close an individual entrepreneur in the middle of the quarter, what should we do with submitting reports?

1. submit reports today - during the inter-reporting period. With a letter - = a request to accept them due to the termination of activities. 2. The date of closure of the individual entrepreneur will be the date of removal from the Unified State Register of Individual Entrepreneurs

Debt reconciliation form - files. All disputes related to or the need for additional funds to be paid to the Carrier. Eliminate shortcomings in a timely manner and give Adrian at least some time at the end of the day.

* Application in the prescribed form. Filled out in strict accordance with the law; no blots, errors or corrections are allowed. The signature on the application must be notarized. For this, the notary will ask you to pay a state fee - 200 rubles. * Receipt for payment of the state duty for the liquidation of the individual entrepreneur * Document confirming the submission of all necessary information to the territorial body of the pension fund. The tax office will tell you what to do next.

In addition to the above... Obtain a certificate of no debt from the Pension Fund. Without a certificate from 46, a tax application will not be accepted.

To be sure that there are no errors in the accounting of settlements with counterparties, and that the amount of receivables and payables corresponds to reality, an inventory is carried out. We told you in our consultations when to take an inventory of settlements with buyers and customers, as well as suppliers and contractors and how to formalize its results.

If errors are discovered as a result of the inventory of calculations, the organization will need to make the necessary adjustments to the debt. We will tell you in this article what kind of wiring to accompany these adjustments.

https://youtu.be/945gaL6Cf3I

Postings

A “creditor” with an expired statute of limitations is always reflected in Kt 91 accounts as other income. Amounts owed to a creditor may be reflected in different accounts, in debit. The posting is made during the period of expiration of the statute of limitations for the claim (according to PBU 9/99, clause 16, paragraph 3): Dt 60, 70, 76, etc. Kt 91.

If a company, for the sake of preserving its business image, voluntarily returns its overdue debt, an entry is made Dt 91 Kt 76, 60. The settlements are closed with an entry for the return of funds to the counterparty Dt 76 Kt 50, 51.

Adjustment of debt according to the reconciliation report: postings

The accountant, based on the results of a reconciliation carried out with the counterparty after the approval of the annual statements, discovered that, according to the act with the counterparty for August last year, they capitalized the work performed instead of the 8,500 rubles indicated in the act. for 10,000 rubles. wiring:

• Dt 20 Kt 60 (reflected in work costs). This error did not affect any balance sheet or financial statement indicator;
• Dt 91 Kt 20 (work costs are recognized as expenses). The error affected the indicators “Retained earnings” (uncovered loss) of the balance sheet and “Net profit” (loss) of the financial results report.

Correcting:

• Dt 20 Kt 60 in the amount of 10,000 rubles. - reversal;
• Dt 20 Kt 60 in the amount of 8500 rubles. — reflected the correct amount in the reconciliation report;
• Dt 20 Kt 91 in the amount of 10,000 rubles. — the erroneous amount for work was restored from expenses;
• Dt 91 Kt 20 in the amount of 8500 rubles. — reflected the correct amount of costs according to the reconciliation report with the counterparty.

How to correct a significant error identified after approval of the reporting by the manager depends on whether it was identified before the approval of the reporting by the organization’s participants or after (clause 3 of PBU 22/2010).

What is writing off accounts payable with an expired statute of limitations?

Write-off of accounts payable (AP) with an expired statute of limitations is an accounting procedure necessary so that the company’s debt to another legal entity does not distort the factual information about the company’s trade and material assets.

The formation of a payable debt arises if the company has not settled with one or more counterparties , for example, has not repaid the loan on time or has not made payment for shipped goods or materials.

The reason for the formation of overdue debt is also the receipt by the company of an advance payment for services that for some reason were not provided. The simplest example: the customer paid for the goods, but the company was unable to ship it in the required volume.

The resulting debt according to accounting principles is listed in the company's accounts and is also reflected in the statutory financial statements.

When the deadline for a debt for which the partner has not claimed his rights has passed, there is a reason to consider it overdue and allows the debt to be written off.

Why write it off?

A bill not written off in a timely manner may be regarded by the tax service as profit . The consequence of this “price” is the assessment of tax by the Federal Tax Service.

Write-off deadlines

Accounts payable from the company are removed in such cases:

• the statute of limitations on the claim has expired;
• the enterprise was removed from the Unified State Register of Legal Entities (liquidation).

If we are talking about an operating company that needs to remove debt on an expired loan, its exclusion from the list of legal entities is not considered. The term for writing off short-circuits is determined by law.

Its definition

The statute of limitations for loan obligations is 3 years . Article 200 of the Civil Code of the Russian Federation determines the expiration of the statute of limitations from the end of the period when the executor of the contract (borrower) had to fulfill debt obligations.

Important! The accounting department of the enterprise must clearly monitor the expiration of the statute of limitations on the “creditor” in order to write it off in the month of termination of its period.

If the text of the agreement does not indicate the period for fulfillment of debt obligations, the limitation period for the claim expires from the date on which the bank or other legal entity demanded the fulfillment of debt obligations.

The limitation period for a claim is interrupted for several reasons:

1. Partial payment of debt.
2. The borrower's request to defer payment due to delays in goods and cargo.
3. Signing the netting act, reconciling settlements.
4. Acknowledgment of debt in a formal letter sent to a business partner.
5. Amendments to the loan agreement stating that the borrower acknowledges the debt.

When the limitation period for a payable debt increases due to such interruptions, accounting cannot classify it as “overdue.”

Debt write-off. Write-off of loan debt

Oct 29
2015 Contents
:

• The main reasons for writing off accounts payable
• Methods for writing off overdue loan debt
• Repaying an overdue loan: the procedure for writing off debt
• Deadlines for writing off accounts payable
• Writing off expired debt: features of the procedure
• Bad debt: write-off and consequences
• Drawing up an order to write off debt
• Adviсe

The issue of writing off loan debts is becoming increasingly relevant for many borrowers. What loans is the bank ready to “forgive”, what is the procedure for writing off an overdue loan, and how to get out of the “debt” hole?

The main reasons for writing off accounts payable

According to statistics, almost every fifth bank client experiences difficulties in repaying the loan. About 10% of issued loans are not repaid on time and fall under the category of overdue debt. Situations when financial organizations “forgive” debts are extremely rare. Banks are ready to consider the issue of writing off accounts payable in exceptional cases:

1. There is no possibility to return funds:

• the bank cannot establish contact with the borrower;
• The debtor does not own any expensive property (house/apartment, land, car).

2. The statute of limitations has expired. In this situation, at least 3 years must pass after the last loan payment. During this period, the bank tries to repay the debt in court and transfers information about the “willful” defaulter to the BKI.

3. Insignificant amount of debt. It is not profitable for a financial institution to conduct litigation on small loans - the costs of the procedure exceed the amount of the loan and accrued fines.

4. Death or disappearance of the debtor. This reason becomes the basis for writing off the debt if there are no heirs willing to repay the borrower’s debts.

5. The loan was issued fraudulently. If, after issuing a loan, the bank establishes the fact of “fraudulence” of documents, and the borrower does not get in touch, then such debt is recognized as bad and written off.

6. Debt write-off in order to improve the bank’s financial statements. If a “delay” occurs, the financial institution is obliged to create a reserve for doubtful debts. High reserve ratios have a negative impact on the bank's rating.

Important! Bank bankruptcy is not grounds for writing off borrowers' debts. The financial institution's successors will continue to collect on problem loans.

Methods for writing off overdue loan debt

Writing off debts of an individual to a financial organization is implemented in several ways:

1. In full without paying the principal amount of the loan - a situation is unlikely and possible if the bank does not see any other solution.
2. Partial debt write-off upon agreement of terms with the client. Such a decision is usually reached during pre-trial and judicial proceedings. With an established dialogue with the bank, the borrower can agree to write off part of the debt - fines/penalties. If the financial institution refuses to make concessions, the client has the right to demand a reduction in accrued interest/penalties/fines through the court.
3. Partial write-off of debt sold to a collection company. Collectors buy debts at a discount of about 20%. With well-structured communication (preferably through lawyers), it will be possible to achieve loan write-off in an acceptable amount.

Important! For borrowers who do not shirk financial obligations, banks often offer an alternative way to repay overdue debt - restructuring. This is the best option for both parties - the client does not end up on the “black list” of borrowers, and the bank reduces risks and potential losses.

When restructuring a loan, the lending conditions change, namely:

• interest rate reduction;
• contract extension – increasing the repayment period;
• provision of credit holidays;
• changing the repayment schedule is important for entrepreneurial borrowers (businesses with pronounced seasonality).

Repaying an overdue loan: the procedure for writing off debt

When an overdue debt arises for any type of bank loan, the financial institution first of all charges penalties/fines for each day of “delay.”

If the client has fallen into arrears and begins to repay the debt, but the amount of the payment made is not enough to write off the debt, then the funds are distributed in the following sequence:

1. Repayment of the lender's costs of obtaining fulfillment of the borrower's obligations.
2. Write-off of interest under the agreement.
3. Payment of the principal amount of the debt.
4. Repayment of fines/penalties accrued during the period of “delay.”

Important! The procedure for writing off debt on credit obligations is regulated by Art. 319 of the Civil Code of the Russian Federation. If the parties agree, the sequence of distribution of funds may change. In practice, banks write off commissions/penalties first, and the principal debt last. These changes are reflected in the loan agreement.

A borrower who finds himself in a difficult financial situation has the right to submit an application with a request to change the procedure for repaying the debt. The “interest/loan body/penalty” write-off scheme helps to quickly get out of the “debt hole” and reduce fines.

Deadlines for writing off accounts payable

According to Art. 196 of the Civil Code of the Russian Federation, the term of loan obligations to an MFO/bank is 3 years. After this period, the creditor has no right to demand repayment of the debt from the borrower.

Important! The limitation period begins from the date of the last loan payment and any contact with the bank.

The limitation period is considered interrupted in the following cases:

1. The debtor acknowledged his monetary obligations to the creditor and signed the claim/demand for early repayment presented to him.
2. Full/partial repayment of debt, payment of interest or fines on the loan.
3. The loan agreement was amended by mutual agreement of the parties - loan restructuring.
4. The client submits an application requesting a deferred payment, writing off part of the debt, changing the repayment procedure.

Important! The maximum limitation period is 10 years from the date of the overdue payment, even if the period was interrupted.

Writing off expired debt: features of the procedure

The most common reason for writing off debts is the expiration of the statute of limitations. In the event of overdue debt, banks act as follows:

1. They contact the borrower, find out the reason for the “delay” and offer options for solving the problem.
2. If the client refuses to cooperate, the lender makes a demand for early repayment of the loan. From this moment the countdown of the limitation period begins.
3. If the loan is not repaid, bankers prepare documents and file a lawsuit.
4. If the client does not comply with the court decision to repay the loan, then the financial organization submits an application to the FSPP (Federal Bailiff Service) and enforcement proceedings are opened.
5. Bailiffs take measures to collect debt - seizure/seizure of property, deduction of wages/social benefits, etc.
6. After the expiration of the limitation period, the overdue debt is transferred to the rank of uncollectible on the basis of a number of documents:

• resolution of the executive service to stop enforcement proceedings;
• court decision to terminate enforcement proceedings;
• loan agreement and accompanying documents for the transaction (claims, repayment requests, certificates, statements from the client, etc.).

Important! Debt on a secured loan rarely becomes “bad”. Typically, banks manage to repay the debt through the sale of the debtor’s property in pre-trial/judicial proceedings or through the FSPP.

7. A decision is made to completely write off bad debts.

8. These actions are reflected in accounting/tax accounting.

Bad debt: write-off and consequences

Debts transferred to the “bad” category are subject to write-off. This procedure has a number of features:

1. The bank has the right to write off debt without documents confirming the fact that the borrower has not fulfilled its obligations, subject to the following conditions:

• a small loan amount (usually consumer loans);
• the costs of debt collection exceed the income from its return;
• at least a year has passed since the last payment.

2. To write off a small loan, it is enough to issue a professional judgment (internal bank document), a calculation of actual/potential costs and an order to write off the debt.

3. The decision of a financial organization to write off a large loan/the amount of several loans must be approved by an act of the authorized government body.

4. The decision to write off bad loans is made by the authorized body of the credit institution. Some banks delegate the authority to write off small debts to individual departments and officials.

Important! When an overdue loan is written off from the creditor’s balance sheet, the debtor receives a financial benefit - savings on the costs of returning accrued interest/principal amount. According to the Tax Code of the Russian Federation, such income is taxed at a rate of 13%. The date of receipt of income is the date when bad debts are written off from the bank’s balance sheet.

Drawing up an order to write off debt

Bad debts are written off separately for each counterparty - bank client. Having studied the case, the accountant draws up an “Act of Inventory of Receivables”, an accounting certificate and prepares an order to write off the debt. The document contains the following information:

1. Name of the credit institution.
2. Date the order was issued.
3. Reason for writing off debt.
4. The date the loan was issued and the number of the loan agreement under which the delay occurred.
5. Write-off amount.

The document is endorsed by the head of the organization and the chief accountant.

Sample order for debt write-off

If the loan was issued to a legal entity, then the borrower writes off accounts payable from the enterprise’s balance sheet and displays the income from the operation in tax accounting. This procedure is also formalized by order of the manager.

Sample order to write off accounts payable

Adviсe

1. Sometimes it is more profitable for a debtor to refinance a “problem” loan through another bank and change the terms of the loan. However, most banks will require certain guarantees, such as additional collateral/guarantee.
2. You can get a change in the repayment procedure through the court. In this case, the borrower is required to provide documents confirming the deterioration in financial condition.
3. After the end of the limitation period, the period for additional obligations of the debtor - surety, pledge, etc. expires.
4. The following will help you negotiate with the bank about possible loan repayment options:

• anti-collection agencies – develop comprehensive strategies for resolving monetary issues;
• credit mediators – resolve disputes out of court;
• legal consultants – provide assistance in pre-trial/trial proceedings.

Procedure for writing off

In order to carry out the write-off procedure, there must be grounds for it . To do this, an inventory is carried out in the company, and a document is drawn up that describes the reasons why the debt should be canceled.

Inventory at the enterprise is carried out according to the established procedure , that is, at specific periods of time. To remove expired short notice, the head of the enterprise introduces a new procedure for conducting inventory. The order for its implementation indicates the assets and liabilities that are to be checked by the accounting staff.

The result of the completed inventory is an act of completed verification of settlements with creditors in form No. INV-17 . It includes the total and overdue debt for each legal entity. Accounting accounts are included in the text of the act. Based on them, information about each debt is entered.

For expired debt obligations, an accounting certificate confirming the write-off of the debt is attached to the inventory report . It states the reasons for the formation of the debt (for example, under a purchase and sale agreement for goods and materials, due to delays in their shipment and settlement). The certificate also includes the contract, the limitation period for the obligation, and the details of each creditor company.

This is important to know: Claim against the Ministry of Finance of the Russian Federation: sample

Based on the inventory report and the certificate prepared by the company’s accounting department, the director of the organization signs the order. Such an order is considered the basis for writing off accounts payable.

Important! Step-by-step instructions for writing off - 4 sequential actions: direct inventory, preparation of an inventory act for debts, drawing up an accounting certificate, issuing an order from the director to write off the debt. The last stage is making appropriate amendments to the accounting documentation.

Sample of drawing up an order

This document is drawn up on the company's letterhead with a seal and signed by the director . The text of the order must contain references to the documents on the basis of which it was drawn up. This is an accounting certificate and an inventory act. They justify the existence of a debt and the legality of its removal.

The text of the order contains references to the regulations that serve as the basis for its preparation (acts of the Civil and Tax Codes), the rationale for debt removal, as well as the position of the employee who is responsible for the implementation of the document.

Important! The order, inventory act and accounting certificate must be kept in the company’s accounting department for 5 years.

You can download an example of such a document on our website.

How to write off accounts payable

Write-off of the “creditor” is carried out in both types of accounting : tax and accounting. Let us analyze the features of the procedure in two types of reporting.

In accounting

“Outdated” debt in accounting is written off against the credit account (account 91, subaccount 1) in the category of other income.

In addition, other accounts are used to write off expired accounts payable :

• 60 “Settlements with contractors and suppliers”;
• 70 “Settlements with company personnel for remuneration of their labor”;
• 76 “Settlements with external creditors or debtors”;
• 67 “Settlements with loans and credits.”

Credit debt for wages to personnel is reflected in account number 76 . The posting for writing off short circuits to personnel is indicated by the index D 76 K 91-1. We will talk more about the transactions applied to the removal of debts in relation to accountable persons, shareholders and other creditors below.

In tax accounting

In tax accounting, writing off an overdue debt is carried out by including it (accruing it) in the list of income , which, according to Article 250, paragraph 18 of the Tax Code of the Russian Federation, is subject to income tax.

Expired accounts payable are included in the list of company budget revenues in the month the period of limitation ends . Inclusion in the list does not depend on inventory taking and accounting statements.

The basis for writing off debt in tax accounting is an inventory act , a document justifying the procedure and an order signed by the head of the organization.

What debt is considered overdue?

Untimely control of financial expenses, including insufficient accounting of overdue debts, can lead to bankruptcy. The status of debts is monitored over a period of 5 years. This is the maximum period when a debt is considered overdue in accounting.

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A debt owed by a borrower to a lender that is not repaid within the prescribed period is called overdue debt. Return periods are established by the parties in the agreement. It is worth knowing which debt is considered overdue before signing the contract in order to control the timing of payments and fulfill your obligations.

Postings

One of the most common cases when it is necessary to write off short-term contracts at an enterprise is to write off debt to suppliers and contractors who have already provided their services to the company. To do this, the accountant needs posting D 60 K 91-1.

The “creditor” based on the prepayment received is written off by posting D 62 K 91-1 . It also writes off deliveries that were not sold.

D 76 K 91-1 – entry for writing off debt to company personnel . It is also used when there is an overspending of funds issued by the authorities to the accountable person. The accountant uses it to write off bonuses or part of wages that were not issued to employees for any reason.

For settlements with company employees, account 70 is used . Posting for settlements with officially employed employees D 70 K 84.

D 71 K 91-1 – entry for writing off short-term payments due to overspending from accountable persons.

Write-off of accounts payable for settlements with shareholders who are not on the staff of the enterprise, posting D 75-2 K 84 is used.

How to write off overdue debt

At the end of the year, companies try to pay off debts as much as possible. First of all, the debt between suppliers and customers is reconciled. It is very important to analyze whether there is any debt among the debts that needs to be written off. We will tell you below how to write off debts with an expired statute of limitations in relation to suppliers and buyers.

The limitation period in general cases is three years (Article 196 of the Civil Code of the Russian Federation). After this period, the debt must be written off. The limitation period cannot exceed ten years from the date of violation of the right for the protection of which this period was established.

If, after the expiration of the limitation period, the debtor acknowledges his debt in writing, the limitation period begins anew (Clause 2 of Article 206 of the Civil Code of the Russian Federation).

Writing off bad debts: details of tax accounting

It's no secret that today all income tax payers rely on accounting data when calculating the amount of tax. Therefore, without a clear idea of ​​how to reflect the write-off of debt after the expiration of the statute of limitations in accounting, there is nothing to do in tax accounting. So, let’s first remember how bad receivables are dealt with in accounting.

Accounting basics in postings

We need to start with the fact that in accounting, in the period in which the enterprise has doubts about the repayment of receivables, a reserve for doubtful debts (RDD) is created in relation to such debt. Moreover, the creation of such a reserve is mandatory for almost all enterprises whose accounts include cash receivables*. After the debt is recognized as uncollectible, including due to the expiration of the statute of limitations, its amount is written off from the balance sheet at the expense of the RSD.

* Let us recall: clause 7 of P(S)BU 10 prescribes the creation of RSD for
current receivables, which is a financial asset, except for acquired debt and debt intended for sale.
That is, they usually reserve debt for which cash and cash equivalents must be received. But for commodity “receivables” a reserve is not created. At the same time, when calculating the RSD, public sector business entities need to remember that they are prohibited from including in the calculation the amount of current receivables with a period of up to one and a half years (clause 13 of Resolution No. 1673). We have spoken in more detail about the rules and methods of forming RSD more than once (see, for example, “Taxes and Accounting”, 2016, No. 45, p. 11; 2020, No. 14, p. 43). We will not repeat ourselves here, but will immediately move on to the main thing - accounting entries that will help us sort out the accounting for debt write-off.

Example. As of December 31, 2015, the company created a reserve for doubtful debts in the amount of UAH 15,000. In March 2016, based on calculations, the company added an additional reserve in the amount of UAH 5,000. In October 2020, due to the expiration of the statute of limitations, accounts receivable in the amount of UAH 30,000 were written off.

In accounting, the accrual and additional accrual of RSD, as well as the write-off of receivables with an expired statute of limitations are shown as follows:

Table 1. Write-off of accounts receivable after expiration of the limitation period

Well, the write-off of bad receivables, for which RSD cannot be created, is reflected in the accounting records by entry Dt 944 - Kt 34, 36, 37.

That’s all accounting actually is, so let’s move on to tax-profitable accounting for writing off debt with an expired statute of limitations.

Tax basics, or Who needs the differences

At the very beginning, we already recalled that today absolutely all income tax payers, when determining the amount of tax liabilities, are guided by accounting data. At the same time, for low-income earners (enterprises with annual income not exceeding UAH 20 million), the object of taxation is the financial result determined in the financial statements of the enterprise in accordance with P(S)BU

or
IFRS
(without its adjustment for differences from
Section III of the Tax Code
, with the exception of the “unprofitable” difference provided for for all under
clause 140.4.2 of the Tax Code
)
.
But highly profitable enterprises (with an annual income of over 20 million UAH), as well as low-income volunteers who join them, additionally adjust the accounting results for tax differences from
section.
III NKU , including:

- differences based on the paragraph of the second paragraph. 139.2.1 NKU

and
p.p.
139.2.2 NKU (hereinafter referred to as RSD differences);

- differences in the write-off non -bad debts established by paragraph three of paragraphs. 139.2.1 NKU

.

In addition, you need to remember that they may not create RSD, and therefore do not have indicators for calculating RSD differences from the paragraph of the second paragraph. 139.2.1 NKU

and
p.p.
139.2.2 NKU entities
* that compile the Simplified financial report of a small business entity ( clause 2, clause 2, section І
and
clause 8, section І P(S)BU 25
).

* Let us remind you that Part 3 of Art. 55 of the Code of Ukraine includes micro-business entities as business entities of any legal form and form of ownership, whose average number of employees for the reporting period (calendar year) does not exceed 10 people, and the annual income from any type of activity does not exceed an amount equivalent to 2 million euros, determined at the average annual rate of the NBU.

Taking into account both of these criteria (from NKU

and
P(S)BU 25
), a picture of who in tax accounting will have to calculate the RSD differences from
the paragraph of the second paragraph.
139.2.1 NKU and
pp.
139.2.2 NKU, looks like this:

* In addition to the differences from the third paragraph. 139.2.1 NKU.

In addition, those enterprises that prepare financial statements in accordance with IFRS

.
The fact is that P(S)BU 10
does not apply to them, and
IFRS 39 “Financial instruments: recognition and measurement”
leaves the issue of creating a reserve to business entities.

Note! Differences in writing off non -bad debts established by the third paragraph. 139.2.1 NKU,

may arise for any high-income taxpayers, as well as for low-income volunteers, including those whom
P(S)BU 25
spared from the mandatory creation of RSD. However, the issue of writing off bad debt is not the topic of our article today. Therefore, in the future we will not pay much attention to this difference, but will focus on the RSD differences. At the same time, we will continue to generally call the first group of enterprises that do not take into account tax differences when calculating income tax “low-income”, and the second group - those who calculate income tax taking into account the differences - “highly profitable”.

RSD differences in accounting for low-income earners

For low-income enterprises (as well as those that are classified as highly profitable in tax accounting, but do NOT create RSD), everything is simple.

They have

expenses for creating RSD in tax-profitable accounting are reflected according to the same rules as in accounting

In other words, for low-income earners, the amount of accrued RSD (Dt 944 - Kt 38) reduces the financial result (and therefore the object of income tax) at the time of its inclusion in accounting expenses (i.e. directly when accruing the reserve ). In the same way, the object of taxation is affected by an upward revision of the reserve. That is, if a decision is made to additionally charge the RSD, then such an amount will reduce the object subject to income tax. But if the reserve is revised downward (Dt 38 - Kt 719), then you will have to reflect accounting income, which automatically increases the object for calculating income tax (or reverse accounting expenses, thereby also increasing the object of taxation).

But writing off bad receivables with an expired statute of limitations at the expense of RSD will not affect the financial results (as well as tax accounting) of low-income earners. After all, such a write-off is reflected through a decrease in the amount of the accrued RSD by the corresponding amount (Dt 38 - Kt 34, 36, 37) and is not carried out through expenses. It’s another matter if the amount of the accrued RSD to write off the bad receivable is not enough. Then the excess amount becomes part of the expenses in accounting, and therefore reduces the object of taxation in tax accounting (Dt 944 - Kt 34, 36, 37).

If an enterprise - a micro-business entity, by its own decision, does not calculate the reserve, then everything is even simpler. There is no RSD, which means there are no “advance” accounting and tax expenses. Therefore, the total amount of bad debt will be included in accounting expenses, that is, it will reduce the financial result for tax purposes during the period of its write-off (Dt 944 - Kt 34, 36, 37). A similar picture emerges for debt, for which the formation of a reserve is not provided for in P(S)BU 10

(as, for example, on “commodity” debt).

As you can see, everything is smooth in tax accounting for low-income earners. For them, all expenses for creating RSD, writing off bad debts in excess of RSD, as well as writing off debt for which RSD were not created, sooner or later (in the period of accrual of the reserve or in the period of debt write-off) will be taken into account for tax purposes.

But high-income earners are much less fortunate in this regard. Let's find out what tax “surprise” legislators have prepared for them.

RSD differences in accounting for high income earners

A little earlier, we found out that highly profitable enterprises, when determining the object of income taxation, cannot be content only with accounting data, unfortunately, they cannot. They will have to additionally adjust the financial result, determined according to the accounting rules, for the differences listed in Art. 138

—
140 NKU
.
Among them are the differences established by clause 139.2 of the Tax Code
and arising during the formation of the RSD.

It is known that the calculation of tax differences consists in adjusting the financial result calculated according to accounting rules by certain amounts, and thereby finding the “tax” financial result for the purposes of tax-profitable accounting. What expenses will be used to reduce and what expenses will be used to increase the accounting results when adjusting for the difference according to the RSD - we will show in the table. 2.

Table 2. Calculation of tax differences according to RSD

And one more general point! Highly profitable enterprises adjust their financial results for the RSD difference only for accounts receivable for which the RSD was created in accounting. The amount of bad receivables, for which the accounting does not provide for the creation of RSD (for example, the amount of “non-cash” debt), the enterprise can safely leave as an expense. At the same time, there will be no need to make any tax adjustments to the accounting financial results at the end of the reporting year .

So, what do all these general rules tell us about the procedure for recording bad receivables in tax accounting for which the statute of limitations has expired?

Part of the bad receivables with an expired statute of limitations, when written off within the limits of the created RSD, is not included in tax expenses on the basis of paragraphs. 139.2.1 NKU.

After all, guided by this norm
of the Code
, for the entire amount of expenses for the creation of the RSD, which is shown in accounting by correspondence Dt 944 - Kt 38, the enterprise increases the object of income taxation.

We had better luck with the rules for accounting for that part of the “hopelessness” that exceeded the RSD and ended up in accounting expenses (Dt 944 - Kt 34, 36, 37), bypassing account 38 . Such amounts do not increase the object of taxation on the basis of paragraphs. 139.2.1 NKU

(after all, we are talking about the amount of excess
non -bad debt), which means that by reducing (!) the financial result, they also influence the object of taxation (reduce it) in the reporting period in which the “bad” accounting expenses are reflected.
In our opinion, this procedure for tax accounting of bad debts looks at least illogical. It is clear that receivables that meet the criteria of bad debt from paragraphs. 14.1.11 NKU

, during the period of its write-off, must reduce the financial result (taxable profit) in the full amount, and not only in the amount of excess of the RSD.

However, tax authorities are adamant on this issue. In their numerous consultations, they make an unambiguous conclusion: the financial result cannot be reduced by the amount of bad debts written off at the expense of the RSD; a decrease in financial results is possible only by the amount of bad debts written off, which exceeds the amount of the reserve (see, for example, letters from the State Federal Service of Ukraine dated March 12, 2016 No. 5388/6/99-99-19-02-02-15

,
dated October 29, 2015 No. 22910/6/99-99-19-02-02-15
// “Taxes and Accounting”, 2020, No. 98, p. 6, consultation in subcategory 102.06.02 BZ).

A paradoxical situation arises: on the one hand, P(S)BU 10

requires enterprises to compulsorily create RSD; on the other hand, law-abiding taxpayers who create a reserve are forced to bear unreasonable tax losses from writing off debts recognized as bad.
What should taxpayers do in this case? In any case, we would NOT recommend violating the requirements of P(S)BU 10
and ignoring the creation of the RSD. In this case, it is much more correct to create RSD in a minimum amount (for more information on this, see the article on p. 33).

Write-off of bad accounts payable

Any specific features of writing off bad accounts payable of NKU

does not install. However, it would be wrong to completely neglect the issue of accounting for a hopeless “creditor”. Therefore, let's tell you in a few words what to do if you, as a buyer, have to write off overdue accounts payable for unpaid goods (work, services).

In accounting, when writing off bad accounts payable, an enterprise must be guided by the requirements of paragraph 15 of P(S)BU 15,

according to which the amount of an obligation that is not subject to repayment is recognized
as income .
That is,

the amount of written off bad accounts payable with an expired statute of limitations is included in other operating income (credit to subaccount 717 “Income from writing off accounts payable”)

In tax accounting for income tax, in contrast to accounts receivable ,

The legislator did not provide for any adjustments regarding the write-off of bad accounts payable.
Therefore, for both low-income and high-income payers, tax accounting rules fully comply with accounting rules .
That is, the amount of written off accounts payable increases the financial result for tax purposes in the reporting period in which such debt is included in accounting income. conclusions

• Low-income enterprises do not calculate tax differences according to the RSD, and when calculating income tax, they are guided solely by accounting data.
• Highly profitable enterprises, when calculating income tax, adjust the accounting financial result for the tax difference according to the RSD, as a result of which only part of the bad receivables in an amount exceeding the RSD is included in the reduction of income tax.
• The amount of bad receivables for which, according to P(S)BU 10, RSD is not created, does not participate in the calculation of tax differences.
• The amount of bad accounts payable written off increases the “tax” financial result in the reporting period in which such debt is included in accounting income.

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From what point do you count the deadline?

The procedure for determining the moment from which the limitation period must be counted is fixed in Art. 200 Civil Code of the Russian Federation.

This is important to know: Claim for declaring a legal entity bankrupt: sample

The first step is to carefully study the terms of the contract with the counterparty. If the deadline for transferring money for a product (service) is clearly defined, the statute of limitations must be calculated from the first day of delay. For example, under the terms of the contract, the buyer is obliged to pay for the goods until November 30, 2017 inclusive. If payment is not received by the specified date, the supplier will begin to calculate the limitation period from 12/01/2017. The supplier must write off such debt as expenses in the fourth quarter of 2020 (the statute of limitations will expire on November 30, 2020).

If the contract does not contain specific payment terms, the situation becomes more complicated. To start counting the statute of limitations, you need to issue a formal demand to the counterparty asking you to pay the debt. The period will be calculated from the date of submission of the request. In this requirement, the creditor can give the debtor additional time to repay the debt, then the statute of limitations will be calculated from the moment the additional period expires.

The statute of limitations for claims for overdue time payments (interest for the use of borrowed funds, rent, etc.) is calculated separately for each overdue payment (clause 24 of the Resolution of the Plenum of the Supreme Court dated September 29, 2015 No. 43).

When the limitation period is interrupted

If the debtor acknowledged his debt (for example, signed a reconciliation act), the limitation period is interrupted and begins to count anew (Article 203 of the Civil Code of the Russian Federation).

Example. According to the terms of the contract, the buyer is obliged to pay for the goods until October 31, 2016 inclusive. As of December 1, 2017, the debt has not been repaid. However, on December 4, 2017, the buyer acknowledged his debt by signing a reconciliation report with the supplier. The limitation period will now be counted from 12/05/2017, and not from 11/01/2016.

The limitation period can not only be interrupted, but also suspended (Article 202 of the Civil Code of the Russian Federation). Then, after the cessation of the circumstances as a result of which the countdown of the period was suspended, the limitation period will continue.

If a lawsuit is filed against the debtor, the limitation period is calculated according to the rules of Art. 204 of the Civil Code of the Russian Federation.

How to confirm a debt

The company has the right to write off overdue debt on the basis of relevant documents.

In order to promptly identify such debts, you need to conduct a quarterly inventory of settlement accounts (60, 62, 76, 70, etc.).

The results of the inventory should be recorded in the act. If a debt is identified for which the statute of limitations has expired, you need to draw up an accounting certificate and write off the debt based on the order of the manager (clauses 77, 78 of the Regulations on Accounting and Financial Reporting in the Russian Federation).

You also need to keep documents confirming the amount of debt (acts, invoices, contracts, reconciliation reports, etc.).

Why do debt reconciliation?

Reconciliation of debts and correction of errors are necessary for internal audit.
The parties are reconciled to identify errors in accounting and recording of transactions. Unfortunately, mechanical errors are inevitable, so reconciliation is needed to control and prevent them. If the data of the organization and the counterparty coincide, it means that the records are being kept correctly. If errors are found, the debt will be adjusted. Reconciliation can also be carried out in the following cases:

• when analyzing mutual settlements to prepare final reports for the year;
• upon completion of mutual settlements and closing of the contract with the supplier;
• in case of mutual offsets in a situation where the organization has concluded several contracts with the contractor, and under such agreements both receivables and payables have been formed;
• when identifying the amount of accumulated receivables or payables, for which it is planned to appeal to the courts for failure to comply with the requirements of the contract;
• in other cases determined by the organization itself.

Write-off of accounts receivable

Write-off of overdue receivables most often occurs due to the created reserve for doubtful debts. The receivable can also be written off as enterprise expenses (account 91.2).

Note! Write-off receivables must be reflected in off-balance sheet account 007 for five years (clause 77 of the Regulations on Accounting and Financial Reporting in the Russian Federation).

Accounts receivable may arise if:

• the counterparty did not pay for the delivered goods (services provided);
• the company made an advance payment to the supplier, but did not receive the goods.

It turns out that receivables can arise from both the seller and the buyer.

Debit 63 Credit 62 (60, 76) - debt written off from reserve

Debit 91.2 Credit 62 (60, 76) - debt written off for company expenses (in terms of excess of reserve)

Debit 007 - written-off debt is included in the balance sheet

If the debt is repaid by the debtor within five years after being written off from the balance sheet, the following entries need to be made:

Debit 76 (sub-account “Advances issued”) Credit 68

Briefly about how to correct an error in tax accounting

Be sure to do this in the tax register even if the distortion did not result in an understatement of tax.

If an error was identified from a previous period and it affected the tax amount or the tax base, we will correct it in the income tax return.

If an inaccuracy is identified for the current year, it can be corrected in the tax return of the next reporting period or for the year.

As a rule, errors from previous years are corrected by filing amended tax returns, but there are exceptions.

For an accountant, a penny not only protects the ruble, it protects the balance of the balance sheet. There are situations in the economic life of an enterprise in which certain penny balances are formed in the balance sheet on the accounts of settlements with counterparties.

The buyer underpaid, the supplier underdelivered, amounts ranging from a few kopecks to several tens of rubles, no matter how they decorate the balance sheet. The statute of limitations for writing off these amounts will not come soon; the collection process will require financial costs that exceed the debts themselves.

We will tell you in the article what an accountant should do if “penny” accounts receivable and payable appear in the accounting, as well as if discrepancies are identified in the acts of reconciliation of mutual settlements with counterparties.

We get rid of the “penny” receivables and creditors

Actually, there are several options. Everyone knows that before the expiration of the debt statute of limitations, it is impossible to write off debts according to accounting rules (clauses 77, 78 of the Regulations on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n)). The financial result of an enterprise’s activities for tax purposes also cannot be reduced until the statute of limitations expires (clause 2, clause 2, article 265 and clause 18, article 250 of the Tax Code of the Russian Federation).

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Moreover, even to write off a truly overdue amount of debt, you will have to make efforts, namely, conduct an inventory of obligations, collect documents confirming the expiration of the statute of limitations or the impossibility of collecting the debt, justify the occurrence of such debts and the need to write them off. And in the case of accounts receivable, also take them into account on an off-balance sheet account for five years from the date of write-off and hope for their repayment.

This path for penny debts is too long and complicated. We offer you to take advantage of the opportunity to get rid of small receivables and payables in another way.

Let us turn to clause 6 of PBU 1/2008 “Accounting policy of the organization” (approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n). One of the requirements that the accounting policy must ensure, and which must be taken into account when maintaining accounting records, is the requirement for the rationality of its conduct based on the conditions of economic activity and the size of the organization.

In other words, if the costs of debt collection exceed the amount of the debt itself, nothing prevents the company from using the above rule and writing off from the balance sheet the penny debts incurred in the process of making payments under business contracts. In this case, you may not take any measures to collect small debts or pay them. And write off the penny amounts of receivables and payables to account 91 “Other income and expenses.”

However, the procedure established by the Regulations on accounting and financial reporting in the Russian Federation should not be neglected. The sequence of actions when writing off should be as follows:

• We carry out an inventory of obligations (clauses 27, 77 of the Regulations);
• We draw up an Inventory Report for settlements with buyers, suppliers and other debtors and creditors (form No. inv-17);
• We issue an order to write off “penny” amounts of receivables and payables, justifying the decision with reference to clause 6 of PBU 1/2008 (the requirement of rationality).

The justification for such write-offs may also be the low level of materiality of the amounts written off. After all, accounting information is recognized as significant and is taken into account if the values ​​of the indicators have a significant impact on the decision-making of interested users (Clause 4, Article 13 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”).

It is impossible to reduce taxable profit when writing off insignificant amounts of receivables. However, we recommend that especially confident taxpayers pay attention to paragraphs. 20 clause 1 art. 265 of the Tax Code of the Russian Federation, because the list of non-operating expenses in the Code is open. The tax base can be increased on the basis of paragraphs. 18th century 250 Tax Code of the Russian Federation.

Practicing accountants recommend sending to counterparties acts of reconciliation of mutual settlements, in which the penny debt has already been written off. In this case, the counterparty either signs the act and returns it back, or “silently” agrees with the indicators of mutual settlements reflected in the acts. And the organization that has written off “penny” debts has additional documentary evidence of the correctness of the operations performed.

We will also recommend a not entirely legal method. To ensure that balances on settlement accounts with counterparties, especially buyers, do not become annoying, in accounting you can make an “additional payment” to the organization’s cash desk. In this case, you should remember to comply with the Procedure for conducting cash transactions in the Russian Federation (approved by the Bank of Russia on September 22, 1993 No. 40).

Inconsistency of accounting data with counterparty reconciliation acts

A fairly common situation is when, in the process of reconciliation with a counterparty, it becomes clear that accounting balances do not correspond to the data in the report provided by the business partner. No supporting documents can be found. The organization decides to adjust the balances for mutual settlements. How to reflect such an operation in accounting and tax accounting?

In accounting, minor errors discovered during an inventory of mutual settlements with counterparties are reflected in the month the errors were discovered as part of other income and expenses.

By the way, if an organization does not agree with the data reflected in the counterparty’s reconciliation report, then it retains the right to record the amount of debt based on accounting records that it recognizes as correct (clause 73 of the Regulations on Accounting and Financial Reporting, approved by order of the Ministry of Finance Russia dated July 29, 1998 No. 34n).

But if suddenly an organization decides to bring accounting data into compliance with the counterparty’s data, then corrections to accounting and reporting should be made taking into account the norms of PBU 22/2010 “Correction of errors in accounting and reporting,” which is applied from the annual financial statements for 2010.

An error is considered significant if it, individually or in combination with other errors for the same reporting period, can affect the economic decisions of users made on the basis of the financial statements prepared for this reporting period (clause 3 of PBU 22/2010). The significance of the error is determined by the organization independently, based on both the size and nature of the corresponding article (articles) of the financial statements (letter of the Ministry of Finance of Russia dated January 24, 2011 No. 07-02-18/01). The procedure for determining the materiality of errors is established in the accounting policy for accounting purposes. For example, the discrepancy between the amounts of receivables and payables is recognized as insignificant for the organization, and the period of its occurrence precedes the moment of signing the annual financial statements for this period. This means this is an error from the previous reporting period; it needs to be corrected based on the norm of clause 14 of PBU 22/2010. Such errors are corrected by entries in the relevant accounting accounts in the month of the reporting year in which the error was identified.

Profit or loss arising as a result of correcting this error is reflected as part of other income or expenses of the current reporting period using account 91 “Other income and expenses”.

Thus, in order to adjust the balances for mutual settlements, you need to make the following entries in the accounting accounts:

Debit 62 Credit 91, subaccount “Other income” - the amount of receivables has been increased;

Credit 91 Debit 68, subaccount “Calculations with the budget for VAT” - additional VAT is charged when the amount of receivables increases;

Debit 91, subaccount “Other expenses” Credit 60 – the amount of accounts payable has been increased.

In tax accounting, errors in calculating the tax base of previous periods are corrected in the period in which the error was made. In other words, a recalculation of the tax base and an adjustment declaration for the period when the error occurred is required (clause 1 of Article 54 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated December 9, 2004 No. 03-03-01-04/1/174).

If it is impossible to determine the period of occurrence of the error, then the tax base and tax amount are recalculated for the tax (reporting) period in which the errors (distortions) were identified.

To avoid claims from tax authorities, we recommend that amounts that increase the tax base for income tax be taken into account as part of non-operating income on the basis of paragraphs. 20 tbsp. 250 Tax Code of the Russian Federation.

If, as a result of errors in previous years, the income tax base was overestimated, it is impossible to reduce it in the current period, since any expenses incurred by the taxpayer must have documentary evidence (Article 252 of the Tax Code of the Russian Federation).

Conclusion: insignificant balances on accounts with counterparties can be written off without waiting for the expiration of the three-year statute of limitations, based on the principle of rational accounting. The main thing is to fill out the documents correctly and be confident in your actions.

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