How to capitalize Tara

Often, organizations buying goods or materials, buy them in the manufacturer's container, with subsequent return. Containers can also be manufactured at the plant for their own needs. Its posting in these cases is as follows.

You will need

• Primary documents confirming receipt of goods in the manufacturer's container.

Instruction

1. Surrendered packaging at cost based on the document confirming receipt of the goods if the containers in the document allocated as a separate line. If the cost of the container is not selected on the invoice, make the act of posting and packaging is not specified in the vendor account. In accounting, you make your posting: "Debit account 41 "Products" sub 3 "Container under the goods and empty", the Credit of accounts 60, subaccount 1 "accounts payable" - capitalized container specified in the vendor account" or "Debit of account 41 "Products" sub 3 "Container under the goods and empty", the Credit of account 91, subaccount 1 "other incomes" - capitalized containers, unless specified in the vendor account".
2. Surrendered containersdesigned for their own needs, or returnable containers, if your firm is not a trading organization or a public catering enterprise, filling out her receipt transactions: "Debit account 10 "Materials", the subaccount is a 4 "Container and tare materials", Credit of account 60, subaccount 1 "accounts payable" - is considered a container received from the supplier".
3. Fill in the empties are returned to the supplier, if required by the supply contract, making the transaction: "Debit 60 subaccount 1 "accounts payable", Credit of account 41 "Products" sub 3 "Container under the goods and empty" - takes into account the return of empties to the supplier" or "Debit 60, subaccount 1 "accounts payable", Credit of account 10 "Materials", the subaccount is a 4 "Container and tare materials" accounted for the return of empties, if it was capitalized on the 10 account".
4. Surrendered containersmade in the organization for their own needs by issuing on the basis of act of acceptance of the transaction record: "the Debit account 10 "Materials", the subaccount is a 4 "Container and tare materials" (41.3 "Container under the goods and empty"), the Credit account 23 "Auxiliary production" - capitalized container made for their own needs". For the write-off of containers, dilapidated, make the act of write-off of materials (if packaging left out on account 10.4) or damage report of inventory (if packaging left out on account 41.3), writing posting: "Debit 91, subaccount 2 "miscellaneous costs" the Credit of account 10.4 "Container and tare materials" (41.3 "Container under the goods and empty")".