When an expired product, the mi are the foods you need to perform an examination in order to determine the possibility of recycling. Without the expertise to utilize only those products whose origin is not confirmed, that is, they have clear signs of poor quality and pose a threat to human health. In this case, the owner of the goods must change the properties of the food, to exclude the possibility of their use.
If, after the examination, the necessity of disposal of the goods, the owner may choose the method of destruction, taking into account regulatory requirements.
In most cases, the goods are detected during active inventory and are recorded in the acts of registration and inventory. To write off expired goods necessary to make the act of damage, or battle scrap commodity values. The report must be issued and signed by the members of the Commission.
Enterprises engaged in the sale of grocery goods, should constantly monitor the expiry date of all food items, as their shelf life is quickly running out. If the company wants to resell damaged goods at reduced prices, you need to examine and implement in the conventional manner.
The established order of accounting transactions to write off expired product does not exist. If damaged goods are detected during the inventory, you can make entries in the General scheme of the reflection of the result of the inventory. That is, charge account credit Goods debit "Shortage and loss". If the goods are to be destroyed, it is written off from the credit of account "Shortage loss" in debit "other incomes and costs". All the costs of examination, transportation, storage and disposal also refer to the account debit "other incomes and costs".
The law provides for the responsibility of organization for infringement of sanitary rules, and also for the implementation and use of expired products.
The owner pays all expenses for storage, examination and disposal on their own.
In tax accounting write-off of expired goods does not reduce the taxable income of the enterprise, therefore, more profitable to resell them.