Hidden manufacturing defect. Accounting for defects in production. Profit tax

Manufacturing defect

according to owls products (products, semi-finished products, parts, etc.) that do not meet the quality standards, technical specifications, and other regulatory and technical documentation. There are P. b. correctable and final. Correctable products include products that are technically possible and economically feasible to correct in the conditions of the enterprise; to final - products with defects, the elimination of which is technically impossible or economically unprofitable. Such products must be disposed of as production waste.

The reasons for defects may be incorrect setup of the machine, malfunction of equipment and tools, errors in regulatory and technical documentation - standards, drawings, etc., violation of technological discipline, insufficient qualifications of the worker, etc. Signs of P. b. - non-compliance of the quality of a part or product with the technical requirements (incorrect dimensions, violation of the established product recipe, etc.).

Detection of defects is the responsibility of workers, foremen and employees of the technical control department. The basis for taking into account P. b., analysis and development of measures to eliminate it, etc. serves as a “notice of marriage”, which indicates its reasons and culprits. To analyze the reasons, the “Marriage Classifier” is used, containing a systematic list of the causes and culprits of the marriage.

Payment P. b. depends on the degree of suitability of the product and the guilt of the employee. Full P. b. due to the fault of the employee is not subject to payment, partial payment is paid at a reduced rate depending on the degree of suitability of the product. Products that turned out to be complete P. b. through no fault of the worker or employee, is paid in the amount of 2/3 of the tariff rate of a temporary worker of the corresponding category; partial P. b. paid at reduced rates depending on the degree of suitability of the product, but not lower than 2/3 of the tariff rate. Menstrual wage in these cases it cannot be less than the established minimum size.

P. b. products that occurred as a result of a defect in the metal being processed (inconsistency in the quality of the material, a hole or a crack in the metal), discovered after the cost of processing or assembling the part for at least 1 working day, is paid at piece rates. P. b. through no fault of the employee, discovered after the product has been accepted by the technical control department, is paid on an equal basis with suitable products. For the period of development of new production facilities of P. b. through no fault of the employee, is paid based on the tariff rate of a temporary worker of the corresponding category.

P. b. taken into account in natural and cost (monetary) terms. All financial losses minus the cost of waste and deductions for defects are attributed to the manufactured products and are included in their actual cost. Therefore than larger size losses from defects, the higher the actual cost of suitable products, the lower the profit margin of the enterprise.

Decrease in P. b. provided by organizational and technical measures: mechanization and automation production processes, maintaining equipment and accessories in good condition, introducing advanced forms and methods of technical control, etc. Great importance to prevent P. b. have a system of defect-free production of products, strict adherence to technological discipline in the workplace, proper organization labor, improving the skills of workers, developing socialist competition for high quality products , material and moral incentives for employees for producing high-quality products.

E. S. Vasilyeva, V. I. Nikitinsky.


Great Soviet Encyclopedia. - M.: Soviet Encyclopedia. 1969-1978 .

See what “Manufacturing defects” are in other dictionaries:

    Manufacturing defects are products that do not meet all established requirements and the transfer of which to the consumer is not allowed due to the presence of defects. ISO 9000 recommends using the concept of non-conformity instead of defects... ... Wikipedia

    MANUFACTURING DEFECT Legal encyclopedia

    MANUFACTURING DEFECT- – parts, components, finished products that do not meet the technical conditions of production and operation. A marriage can be removable or non-removable... Concise Dictionary of Economist

    Products manufactured in violation or deviation from standards and technical specifications. A completely unusable product is considered a complete defect. Partial products that, although they do not meet the established technical requirements, can... ... Encyclopedic Dictionary of Economics and Law

    Manufacturing defect- Defects in production are considered to be products, semi-finished products, parts, units and work that do not comply with standards, technical specifications, building codes (rules) and cannot be used for their intended purpose without additional... ... Official terminology

    PRODUCTION DEFECT- MANUFACTURING DEFECT … Legal encyclopedia

    Marriage: Marriage: Marriage (traditional). Church marriage. Civil marriage. Morganatic marriage. Temporary marriage. Marriage of convenience. Actual marriage. Fictitious marriage. Group marriage. Same-sex marriage. Marriage tragicomedy 1974. Marriage ... ... Wikipedia

    Marriage: Marriage: Marriage (traditional). Church marriage. Civil marriage. Morganatic marriage. Temporary marriage. Marriage of convenience. Actual marriage. Fictitious marriage. Group marriage. Same-sex marriage. Marriage (film) Production defect ... Wikipedia

    See manufacturing defect... Great Soviet Encyclopedia

We talked about accounting for production costs in. We will talk about how production defects are reflected in accounting in this material.

Accounting for defects in production: postings

To summarize information on losses from defects in production, the Chart of Accounts and Instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n) provides for account 28 “Defects in production”.

The debit of account 28 collects costs for identified internal and external defect. The account reflects both the irreparable defect and the costs of correcting the defect.

Account 28 is credited for amounts that reduce losses from defects. These include the cost of rejected products that can be used in the future, amounts withheld from those responsible for the defects, amounts collected from suppliers for the supply of substandard materials, as a result of which a defect occurred, etc., as well as the amount of losses from marriage.

Analytical accounting on account 28 is carried out for individual divisions of the organization, types of products, expense items, reasons and culprits of the defect.

Thus, the identified manufacturing defect is reflected in the accounting entry:

Debit account 28 - Credit account 20 “Main production”

This posting is made if a defect is detected in the main production.

However, when accounting for defects in production, entries reflecting its occurrence can be not only from the credit of account 20, but also from the credit of other accounts. For example, if a defect is detected in an auxiliary production department, the accounting entry will be as follows:

Debit account 28 - Credit account 23 “Auxiliary production”

And if a defect is detected in service production, the wiring should be as follows:

Debit of account 28 - Credit of account 29 “Servicing industries and farms”

Expenses for correcting defects are also reflected in the debit of account 28 from the credit of various accounts, depending on the type of expenses:

Debit of account 28 - Credit of accounts 10 “Materials”, 70 “Settlements with personnel for wages”, 69 “Calculations for social insurance and security”, 60 “Settlements with suppliers and contractors”, etc.

Writing off defects in production: postings

Let us present in the table the main accounting records for writing off defects in production:

Act of writing off defects in production

There is no unified form of act for writing off defects in production. An organization, taking into account its specifics, can independently develop the form of such an act and consolidate it in

Manufacturing defect– these are products, parts, services, components, semi-finished products that have a quality that does not meet technical specifications or standards. They cannot be used for their intended purpose or can only be used after the defects have been corrected.

Thus, production defects are considered to be products, semi-finished products, parts, units and work that do not comply with standards, technical specifications, building codes (rules) and cannot be used for their intended purpose without additional costs for their correction.

Note that each industry has its own types of defects. For example, in oil refining and petrochemicals, manufacturing defects are mainly considered to be those products or semi-finished products that do not meet established quality standards or specifications and require additional (re)processing to correct them.

At ferrous and non-ferrous metallurgy enterprises, defective products are considered products whose technical indicators (quality, size, shape, etc.) do not correspond to the indicators established by the standard or technical specifications, and which cannot be used for their intended purpose or accepted according to other standards or technical specifications conditions (chemical composition, mechanical properties, size, shape, weight, finishing, tolerances, etc.) or can be used only after correction.

Classification of types of marriage

There are the following types of marriage:

    Correctable. In this case, the products can be used after the defects have been eliminated.

    Final. The product cannot be repaired or elimination of defects is not economically feasible.

    Interior. Such manufacturing defects are identified before the products are sent for sale.

    External. This manufacturing defect is discovered by consumers.

Documentation of marriage: certificate of manufacturing defect

The law does not provide for a unified form of this document. The enterprise has the right to independently develop a form that will be filled out if certain types of defects are identified. The approved form must be supported by the company's internal policy.

Responsibilities for detecting defects in products are assigned, as a rule, to the technical control department. Employees of the technical control department identify manufacturing defects, the reasons why they occurred, and the persons involved in their occurrence. They enter all clarified circumstances into the form approved by the enterprise.

However, defects can be identified by the consumer. If such defects are identified, the consumer fills out a report and files a claim.

Features of drawing up a report on manufacturing defects

The document must contain the mandatory details required for official papers. These include the name of the enterprise, location address, and contact information. In addition, there must be the name of the document itself “Marriage Act”, information about the director, signature, transcript, date of execution.

It is recommended to provide data on defective products in table form. It indicates defective products and nomenclature. The table should include information about the unit of measurement and the quantity of defective products. For each case of marriage, the corresponding reason is indicated.

If persons involved in the occurrence of defects are identified, information about them (full name, position) is provided.

Number of copies of the manufacturing defect report

The marriage certificate is drawn up in 3 copies.

The first defect report is sent to the accounting department, the second defect report is sent to the workshop where the defect was discovered, and the third defect report is sent to the financially responsible employee.

If an external defect has been identified, the report along with the claim is sent to the manufacturer.

A commission is formed to approve the discovery of a defect. Its members sign at the end of the document.

Accounting for production defects

Accounting for production defects is carried out on account 28 "Defects in production".

By virtue of the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 28 “Defects in production” is intended to summarize information about losses from defects in production.

Analytical accounting for account 28 “Defects in production” is carried out for individual divisions of the organization, types of products, expense items, causes and culprits of defects.

Analytical accounting is carried out for individual divisions of the enterprise, cost items, types of goods, circumstances of the defect, as well as persons involved in this.

Penalties from guilty persons

When identifying specific employees involved in the occurrence of defects, the amount that must be recovered from them is transferred from the credit of account 28 “Defects in production” to the debit of account 73 “Settlements with personnel for other operations”, to a subaccount reflecting information on calculations related with compensation for property damage.

Compensation for damage by employees of the enterprise is carried out according to the rules established by the Labor Code. As Article 241 of the Code establishes, if an agreement on financial liability has not been concluded with an employee, an amount can be recovered from him that does not exceed the average monthly salary.

Retention is carried out on the basis of an order from the head of the enterprise. The order is issued within a month from the moment the final amount of property damage is determined. If this deadline is missed, as well as if the employee evades compensation for damage, the employer has the right to go to court. This scheme applies if the perpetrator of the marriage is an employee of the enterprise.

If a third party is involved in the occurrence of defects, the amounts are transferred to the debit of account 76 “Settlements with various debtors and creditors”, subaccount “Settlements for claims”.

Tax accounting of manufacturing defects

In accordance with paragraphs. 47 clause 1 art. 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include taxpayer expenses in the form of losses from defects.

Based on para. 9 clause 1 art. 318 of the Tax Code of the Russian Federation, indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Art. 265 of the Tax Code of the Russian Federation, carried out by the taxpayer during the reporting (tax) period.

The taxpayer independently determines in the accounting policy for tax purposes a list of direct expenses associated with the production of goods (performance of work, provision of services).

Thus, for the purpose of taxing an organization’s profit, losses from defective products can be reflected as part of “other costs” associated with production and sales, in accordance with subparagraph 47 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

As stated in the letter of the Ministry of Finance of Russia dated 09/04/2015 N 03-03-06/51225, losses from defects are taken into account for profit tax purposes only for product manufacturers. Moreover, officials admit that losses from marriage can be taken into account in other situations if they meet the principle of economic feasibility and are documented.

In this case, it is necessary to take into account a number of features:

The concept of “marriage” is not defined by tax legislation.

In this regard, according to the provisions of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the specified concept for the purposes of Ch. 25 of the Tax Code of the Russian Federation is applied in the meaning in which it is defined by regulatory legal acts on accounting.

Accordingly, the concept of “marriage” can be applied in the sense in which it is disclosed in regulatory acts on accounting - provisions on accounting(PBU).

It follows from this that costs in the form of losses from defective products may include costs for internal defects discovered at the production or sales stage, as well as external deficiencies identified among consumers during installation, assembly, and operation. This conclusion is confirmed by the letter of the Ministry of Finance dated April 29, 2008.

A similar point of view is expressed in the letter of the Ministry of Finance of Russia dated 04/18/2014 N 03-03-06/4/18147:

In particular, expenses in the form of losses from defects may include the taxpayer's losses due to internal defects identified at the stage of production and (or) sales, as well as external defects identified by the consumer during the assembly, installation or operation of the product.

Documentary evidence of manufacturing defects for tax purposes

How to confirm for tax purposes that the expenses being written off are related to the marriage? Of course, with documents.

If we are talking about internal defects, then an act is drawn up that describes the nature of the defect and its reasons, the quantity of rejected products, whether the defect is correctable or not, and if possible, the person (employee) responsible for the defect is indicated.

If the defect is external and identified by the buyer of the product upon receipt, documentary evidence of the fact of such a defect will be an act issued by the buyer establishing discrepancies in quantity and quality upon acceptance of inventory items. Based on this act, a claim is filed against the supplier (manufacturer).

Value added tax

When making settlements with the budget regarding this tax, the question arises about the need to restore it according to material assets, the use of which resulted in the emergence of marriage. Moreover, if the defect is correctable, there is no doubt about the legality of the VAT deduction, since the corrected defect will be subsequently used in the activities of the enterprise - the payer of this tax.

As for irreparable defects, the list of grounds for VAT restoration given in Art. 170 of the Tax Code of the Russian Federation is closed. Writing off inventory items when a defect is detected is not a basis for this (Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 15, 2014 N F05-7043/2014).

A similar conclusion was made in the resolution of the AS MO dated November 13, 2015 N F05-14877/2015. Tax legislation does not provide for the taxpayer’s obligation to restore and pay to the budget VAT amounts previously legally claimed for deduction on goods purchased for use in operations recognized as objects of value added tax, but subsequently not used in these operations due to marriage or education waste.

You also need to remember that if a defect is detected and the product is returned, the amounts of VAT charged by the seller to the buyer and paid by the seller to the budget when selling goods are subject to deduction in the event of the return of these goods (including during the warranty period) to the seller or refusal of them (p 5 Article 171 of the Tax Code of the Russian Federation). It is better if the documents collectively confirm the reality of the return of the defective product, the elimination of the defects of the returned product and its subsequent sale to other customers.

Then the court will clearly consider the tax authorities’ claims for a VAT deduction when returning products due to the discovery of a defect to be unlawful (FAS PO Resolution No. A65-7907/2013 dated February 27, 2014).

Results

Losses from defects are expenses and not an asset in the accounting and reporting of an enterprise. In this case, these expenses (after reducing them by possible benefits) are included in the products of the industrial enterprise and are taken into account when calculating income tax.

Defects in production are considered to be products (products, works), semi-finished products, components, parts and structures, etc., which do not meet the quality standards or specifications and cannot be used for their intended purpose or are used only after additional costs. to eliminate existing defects.

The main reasons for marriage are:

  • - defects in raw materials, materials, semi-finished products supplied by external suppliers and (or) carriers;
  • - the organization itself, equipment malfunction, incorrect adjustment of equipment and tools;
  • - errors in regulatory and technical documentation (standards, drawings);
  • - lack of qualifications of workers;
  • - violation of technological discipline;
  • - emergency (natural disaster), etc.

Identifying the causes of defects will help in further determining the procedure and source of coverage for losses from defects and its documentation.

Classification of types of marriage

The release of defects leads to an increase in production costs, a decrease in the volume of marketable and sold products, a decrease in profits and profitability.

Marriage can be classified according to various criteria:

  • 1) Depending on the location where a manufacturing defect is detected, it can be:
    • - internal - a defect that is identified by the organization itself;
    • - external - discovered by buyers or consumers during operation of the facility (use of products).
  • 2) Based on the nature of the detected defects, defects are divided into:
    • - correctable (partial) manufacturing defect - products, semi-finished products, parts, assemblies and products that can meet the requirements of standards or technical specifications after correction of defects, reprocessing or troubleshooting, if such correction is technically possible and economically feasible;
    • - irreparable (final, complete) manufacturing defect of a product, parts, components, the defect of which is technically impossible to correct or the costs of correction will exceed the losses from the defect.
  • 3) According to the stage of passage (execution) of the technological process, internal defects can be identified at:
    • - the production stage before delivery of products (works) to the customer;
    • - the organization's warehouse before sending products to consumers.
  • 4) According to the plan, production defects are divided into:
    • - planned (foreseen, planned);
    • - unplanned (unforeseen).

In some industries, defects are inevitable and are included (standardized) in planned costing. This is a defect caused by the technological process or other objective reasons described in the relevant technical documentation, i.e. objective reasons that do not depend either on the organization itself or on its employees.

  • 5) Based on the obviousness of detection, manufacturing defects are divided into
  • - obvious;
  • - hidden.

An obvious defect is obvious, but a hidden defect is revealed during the operation (use) of the product (products). Of course, it is possible to detect a hidden defect, but for this in some cases very complex research, testing, etc. must be carried out. And if these are not carried out (they are not provided for) at the stage of accepting inventory for processing (production), then we are talking about invisible signs of the material being processed that cannot be detected by the employee himself when accepting materials for work.

  • 6) Depending on the terms of the contract between the supplier (contractor) and the partner, hidden identified manufacturing defects are classified according to:
    • - warranty obligations as products (products) with a warranty period;
    • - no warranty.

The enterprise's policy should initially be aimed at high quality products. However, marriage, which is its opposite, can occur in any enterprise. It must be taken into account.

Defects can be detected at the manufacturing plant itself and beyond. A defect that appears in the sales area or during the use of a product indicates both its poor quality and the quality of the enterprise’s work.

Defects in production are considered to be products (products, works), semi-finished products, components, parts and structures, etc., which do not meet the quality standards or specifications and cannot be used for their intended purpose or are used only after additional costs. to eliminate existing defects.

Depending on the location of detection, manufacturing defects can be internal or external. The first includes a defect that is identified by the organization itself; the second is discovered by buyers or consumers during the operation of the facility (use of the product).

Based on the nature of the detected defects, defects are divided into correctable (partial) production defects and irreparable (final, complete) production defects. Correctable defects include products, semi-finished products, parts, assemblies and products that can meet the requirements of standards or technical specifications after correction of defects, reprocessing or troubleshooting, if such correction is technically possible and economically feasible. If it is technically impossible to correct the defect or the costs of correction will exceed losses from defects, these parts, assemblies and products are classified as final (irreparable) defects.

According to the stage of passage (execution) of the technological process, internal defects can be identified at the production stage before delivery of products (works) to the customer or at the organization’s warehouse before sending the products to consumers.

Manufacturing defects are divided into planned (foreseen, planned) and unplanned (unforeseen).

Based on the obviousness of detection, manufacturing defects are divided into obvious and hidden. An obvious defect is obvious, but a hidden defect is revealed during the operation (use) of the product (products). Of course, it is possible to detect a hidden defect, but for this in some cases very complex research, testing, etc. must be carried out. And if these are not carried out (they are not provided for) at the stage of accepting inventory for processing (production), then we are talking about invisible signs of the material being processed that cannot be detected by the employee himself when accepting materials for work.

Depending on the terms of the agreement between the supplier (contractor) and the partner, hidden identified manufacturing defects are classified under warranty obligations as products (products) with or without a warranty period.

Documentary registration of marriage.

When documenting a marriage, you should focus on the Marriage Act. A report on defects and defects is drawn up by the commission if defects and defects are identified during construction and installation work and serves as the basis for calculating the cost of work to correct defects and eliminate defects. After the relevant work has been carried out, the act is transferred to the accounting department and serves as the basis for writing off costs. In appropriate cases, the act on defects in construction organizations is signed by a representative of the organization through whose fault the defects and alterations occurred.

The marriage certificate must contain the following mandatory details:

Name, document number, date and place of its preparation;

Positions of persons responsible for carrying out a business transaction and the correctness of its execution, their surnames, initials and personal signatures.