Primarily for expenses by the organization refer to the PBU 10/99. From this document follows (paragraph 11 of Chapter 3) that the costs of banking services should be accounted for in other expenses.
On the basis of an extract from the settlement account, receipt or memorial orders will reflect charges for settlement and cash services in accounting. Do this using the following transactions: Д91 sub-account "other costs" K76 (60) – reflects the accrual amount for RKO; Д76 (60) K51 is written off from the account sum for the RKO.
Be sure to check the contract with the Bank is a condition of the cancellation fee. Also check that you have correctly calculated the amount of the fee, since a tax inspection, the inspector will pay attention to it, and if the amount exceeds the prescribed percentage will be calculated the amount of income tax and the remaining amount of accrued interest.
In some cases, the Bank's fee is subject to value added tax, for example, when filling in the card with samples of signatures. In this case, demand from the Bank a correctly completed invoice with included VAT. On the basis of a tax document in the accounting records reflect this as follows: D19 K76 (60) – reflect the amount of input VAT; Д68 K19 – accepted for deduction of VAT.
In that case, if you are using the system "Bank-client" services for the maintenance of the program will reflect on the score of 97, that is, in the structure of expenses of future periods. Don't forget to make monthly depreciation on the installed software.
Reflect the Bank's services in the statement of income (form №2) at line 130 "non-sales expenses". These costs are recognized in the tax period in which they were implemented.