You will need
- Primary documents confirming the purchase of utensils (check, receipt, expense report employee).
Surrendered purchased at the store the crockery and Cutlery on the basis of primary documents attached to the expense report of the employee. For this purpose issue receipt in form M-4. This document must be signed by the employees, who are materially responsible persons.
In accounting, make the following entry: Debit account 10 "Materials", 9 sub-account "Inventory and household supplies", Credit of account 71 "Calculations with accountable persons" - takes into account the arrival of dishes at cost.
Complete documented transfer dishes into the unit where it will be used. You need to make a requirement-waybill in form M-11. On the basis of the document make the following journal entry: Debit of account 26 "General expenses"(or the debit of account 25 "General production costs", 44 "Expenses on sale"), the Credit of account 10 "Materials" the subaccount 9 "Inventory and household supplies". So you write off the cost of the dishes for General expenses of the organization.
Write off in tax accounting the cost of the dishes in other costs associated with production and sale. Write-offs produced in the period when the transfer plates in use.
Justification of their inclusion in the expenses reducing the tax base of the profit you can find by reading the Letter from the Ministry of Finance of Russia from July, 14th, 2011 № 03-03-06/2/112. This document substantiates that the cost of maintaining the room meals (including for the purchase of utensils) in respect of the costs of providing normal working conditions, in this regard, your organization is entitled to include them in miscellaneous expenses under subparagraph 48, paragraph 1, article 264 of the Tax code of the Russian Federation.
Disposal broken glassware must issue an act of decommissioning materials.