In trading, it is important not only to sell and buy goods, but also to store them in the process between these operations. In theory, the owner of the goods must provide storage. But in practice, the service of storing cargo, goods, equipment, etc. is often in demand. In addition, there are situations when the buyer refuses the delivered goods and must save them until they are returned to the seller.
Let's consider all the nuances of the term “secure storage” and the features of this procedure.
Responsible storage or storage agreement?
In wholesale or retail trade, having a warehouse is an essential necessity. Not every company can afford to have and maintain its own warehouse facilities. Many logistics companies have implemented, which includes the entire range of operations with transported and stored goods:
- unloading;
- acceptance;
- configuration to order;
- labeling;
- packaging or repackaging;
- loading, etc.
This type of service is regulated by Chapter 47 of the Civil Code of the Russian Federation. However, if we carefully read the text of the law, we will see that this chapter deals with storage agreements , and not with responsible storage as such. Providers of the service position it as responsible storage, and in fact it is so, because they bear full responsibility for the safety of the goods they accepted for storage. But in the legal field, “storage agreement” and “storage agreement” have different meanings.
Reflection of the transfer of NFA for safekeeping in “1C: Public Institution Accounting 8”
In the program “1C: Public Institution Accounting 8” this operation is reflected in the document Internal movement of fixed assets and intangible assets (see Fig. 1).
Rice. 1
In the document Internal movement of fixed assets and intangible assets, the recipient is selected from the directory Material Responsibility Centers, in which for each material responsibility center (LLC) the financially responsible person and department that are responsible for the safety of material assets (MC) are indicated.
In the case of transfer of material assets (MT) for safekeeping to a third-party organization, a service element should be entered into the Material Responsibility Centers directory, in which the responsible person of the contractor is indicated as the MOL (Employee attribute), and the name of the contractor organization as the department. In the Comment line, we recommend indicating that this element is used to transfer materials to the contractor (Fig. 2).
Rice. 2
When returning the MC from safekeeping, a reverse posting is made - the document Internal movement of fixed assets and intangible assets with a change of MTs is drawn up. Only in this case, a service DMC for settlements with the custodian organization should be indicated as the sending center. As the recipient DSC, you should specify the DSC that contains the OS objects (Fig. 3).
Rice. 3
Equipment for installation is accounted for on account 0 105 04 000 “Building materials”. The transfer of materials for safekeeping is formalized by the document Internal movement of materials, which is drawn up in a similar manner. This is described in more detail in the article “Transfer of materials to the construction contractor”, posted in the ITS-budget information system, starting from the February issue.
If objects transferred for storage are accounted for as part of capital investments on account 0 106 01 000, then their transfer for safekeeping is not registered in the program, since analytical accounting is not maintained under account 0 106 00 000 “Investments in non-financial assets”, since Instruction No. 157n for this account does not provide for analytical accounting of MOL and storage locations. According to paragraph 128 of Instruction No. 157n, analytical accounting for account 0 106 00 000 “Investments in non-financial assets” is carried out in the Multigraph Card in the context of types (codes) of costs for each object of non-financial assets under construction (reconstructed, modernized), acquired (manufactured, created) .
If necessary, the list of transferred objects can be reflected in the newly introduced working off-balance sheet account.
Note! Since transactions for transfer for storage (return from storage) and the procedure for their documentation are not reflected in the accounting instructions, the procedure you have adopted for their execution and reflection in accounting should be approved by the manager (chief manager of funds), and also enshrined in the accounting policy of the institution .
Custody as a legal term
The situation called “ acceptance of goods for safekeeping ” is regulated by a completely different article of the Civil Code of the Russian Federation, namely Art. 514 “Responsible storage of goods not accepted by the buyer.”
The essence of this operation is to ensure the buyer’s safety of the unpaid goods and the ability of the supplier to return it to their disposal.
The purpose of safekeeping is to protect the interests of the parties to the supply contract: the buyer has the right to refuse the goods, but the exercise of this right should not infringe on the interests of the supplier and lead to damage or loss of the product.
Safekeeping is a non-contractual concept, which means it is carried out free of charge (this does not include possible reimbursement of expenses). From a legal point of view, it is impossible to conclude a “safe storage” agreement; a document named so will be an ordinary storage agreement within the framework of Art. 47 Civil Code of the Russian Federation.
The goods are accepted for storage by the buyer
The name accurately reflects the essence of possible and very common circumstances in trade practice, when the supplier has delivered the goods, and the buyer refuses it due to any legislative acts or other legal norms. The buyer intends to return the goods, but until the notified supplier picks it up, it is considered “taken into custody.” If within a certain period the supplier does not take back his goods or does not dispose of them, the buyer has the right to sell these goods or return them to the supplier himself. If the stored goods were sold by the buyer, he must give the supplier the proceeds for it in the amount indicated in the documentation (the cost of the goods according to the documents), keeping for himself what he managed to earn from above.
Reasons why a buyer can accept goods for safekeeping:
- goods have been received for which the receiving organization legally refused to pay;
- According to the contract, it is forbidden to consume goods before payment, which has not yet been received.
How can the supplier dispose of the goods in safekeeping, other than to take away:
- instruct to transfer for storage (under agreement) to a third party;
- instruct to redirect or transfer to a third party;
- allow disposal.
IMPORTANT! All these actions are carried out exclusively at the expense of the supplier.
The supplier accepts it for safekeeping
Another possible situation of responsible storage is when the parties “switch roles” and the “custodian” of the goods is its supplier. It happens that the goods are purchased and paid for, but the buyer is not able to take it out immediately. Temporary storage of such cargo is also called “responsible storage” and can be formalized by an appropriate agreement under Art. 47 of the Civil Code of the Russian Federation “Storage of goods”.
Legal relations under the contract
Legal relations regarding storage may also arise during the fulfillment of other obligations (for example, transportation of goods by different types of transport, in which the carrier must ensure the safety of the transported property and store it at piers, warehouses, stations until delivery to the recipient under the contract of carriage, and so on). But the obligation to preserve property during the execution of these contracts is only additional and is controlled by special rules of law
The subject of the storage agreement is the service that the custodian provides by ensuring the safety of the property transferred to him by the enterprise.
The content of the storage agreement is the obligation of the custodian to protect material assets from theft, destruction, loss of quality, and damage.
Since a storage agreement is one of the types of contracts for the provision of services in relation to the property transferred to the custodian, then, of course, the custodian acquires certain rights to this property.
Thus, with the transfer of property, the right of temporary possession of it always passes to the custodian. The custodian does not acquire the right to use the property unless otherwise stipulated by the terms of the storage agreement.
The right of ownership does not pass to the custodian, since the right of ownership combines the disposal, possession, and use of property.
A storage agreement is usually considered concluded only after the transfer of material assets (property, things) by the bailor for storage to the custodian.
The essential conditions for this type of obligation are price and term, the subject of the contract.
The subject of storage is material assets that are defined both by individual (for example, a VAZ car, no. 33-61 ODO) and generic characteristics (for example, building materials in an assortment in accordance with the specifications (invoice) of the depositor.
Storage agreements are usually concluded in writing, except for the delivery of items for short-term storage in the wardrobes of theaters, institutions, and so on, with the issuance of a number or token by the custodian.
A storage agreement must be in written form.
The storage agreement does not require certification from a notary.
The bailor (the company that deposited the property) has the right to ever demand it from the custodian, and the custodian must return the property at the bailor’s first request, regardless of the storage period.
When material assets are deposited on demand or without specifying a storage period, the custodian has the right to withdraw from the contract at any time, but must provide the bailor with a period sufficient under the given conditions to receive them with prior notice to the bailor.
In practice, there may be cases where, although a storage agreement is concluded for a certain period, the custodian may need to terminate the agreement early.
Obligations to preserve material assets, storage conditions and the term of the contract are always established in the interests of the bailor.
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The duration of the period during which the depositor must take away material assets from the custodian upon termination of a storage agreement, which was concluded without specifying a period or on demand, is not established by law. Therefore, the parties are obliged to stipulate this period in the contract and thus determine it so that the bailor (owner) does not suffer unjustified losses.
Obligations for the economic storage of material assets are usually terminated due to their complete fulfillment.
In this case, the enterprise takes such products (goods) for responsible temporary storage, having notified the supplier company about this.
When they receive a notification that a product or part has been accepted for safekeeping, the supplier company is obliged to dispose of the cargo: send it back to the supplier’s address or give instructions for sale at a lower price, and so on.
Inventory assets that are accepted for storage under the contract are recorded on account 002 “Inventory assets that are accepted for safekeeping.”
Analytical accounting of inventory items accepted for safekeeping is carried out by depositor (owner enterprise), by grade, type and storage location. Valuables that are left for safekeeping must be stored separately from all other valuables.
Since a storage agreement is one of the types of contracts for the provision of services, the parties must necessarily draw up an act of performance of services.
Custody is a responsibility
Any person or organization purchasing a particular product may well be faced with the need to accept it for safekeeping. The simplest example is that a product of inadequate quality has arrived, the company does not intend to pay for it, but intends to return it. She is obliged to notify the supplier of her intention, and until the moment of return, accept the goods for safekeeping. If this is not done, no one will stop the supplier from challenging claims regarding the quality of the product and suggesting that it has lost its properties as a result of improper storage.
IMPORTANT INFORMATION! If the buyer has not notified the supplier that the goods have been accepted for safekeeping, he will be obliged to pay its cost in accordance with the contract, since the goods will be formally considered to have been accepted without objection.
EXAMPLE. I ordered seed potato tubers from a supplier. It was not seed potatoes that were delivered, but ware potatoes. The seller refused to pay for the goods and sent the car and driver back. The cargo has spoiled. The seller is trying to recover the cost of the potatoes in court.
In this situation, the court will take into account that the buyer did not fulfill his obligation to notify the supplier about accepting the goods for safekeeping and refusing to execute the sales contract on the basis of the goods’ non-compliance with the subject of the contract. A court decision is legal according to which the buyer will have to pay:
- the full cost of potatoes under the contract;
- cost of damages for vehicle downtime;
- interest on the use of other people's funds (after all, money for potatoes will be considered a debt).
Warehousing: accounting and taxation
A. Vagapova, auditor
Almost any organization is faced with the problem of storing inventory items (hereinafter referred to as goods and materials). There are different types of storage: in a pawn shop, in a bank, in a hotel, etc. The most common of them is storage in a warehouse.
According to Art. 907 of the Civil Code of the Russian Federation, under a warehousing agreement, a commodity warehouse (custodian) undertakes, for a fee, to store goods transferred to it by the goods owner (depositor) and to return these goods safely. Goods storage is a service for maintaining the safety of property transferred for a certain period or upon demand. The legal regulation of the storage agreement is determined by Chapter 47 of the Civil Code of the Russian Federation.
A goods warehouse is an organization that carries out the storage of goods as a business activity and provides storage-related services. The obligations of the warehouse in accordance with Art. 909 of the Civil Code of the Russian Federation are the inspection of goods upon acceptance for storage, determination of their quantity and external condition. The storage agreement must be concluded in writing. The written form is considered to be complied with if the conclusion of the contract and acceptance of the goods for storage are certified:
