You will need
- - consideration of production;
- - knowledge of accounts.
If the failure happened packagings used for the production or business needs to write-off a report on form N TORG-15, and indicate the reason of unfitness (for example, breakage, natural wear or damage). After its signing by the head of the company make the act for the cancellation of the container. While normal wear and tear write off in the debit of account 91 and damage or the battle to the debit of account 94 (with subsequent distribution according to Methodical instructions).
The cost of discarded packaging will include in non-sales expenses for proper tax accounting. As the norms of natural loss established only in glass containers, develop their own rules and decline approve them by the head.
After the cancellation of the container must pass for disposal and processing to a specialized company. For this purpose issue the invoice.
If your organization container is made independently and return from the buyer is not subject, then its value is included in the purchase price without allocating a separate string. Make cheating depending on where the product is Packed in containers. If packing occurs in the main shops, the write off in the debit account 20 "Primary production"; and if in a warehouse of finished products – on account 44 "Expenses on sale".
If you work in the sales organization, write off the container depending on when the packaged goods. When packaging at the time of purchase the value of the container attribute to the increase in the cost of goods (to the credit of account 41 debit account 41 subaccount "Tara"), as the costs of bringing goods to a condition suitable for use, refer to actual spending on the purchase. To write off packaging, manufactured at the time of sale of the goods, produce write-off from the credit of account 41 debit account 44, sub: Tara (costs of treatment trade organization).
If you are using containers of repeated use, and it is subject to mandatory return, then specify it in the documents as a separate line. While rip it in the debit of the relevant account to the credit of account 10 at the time of shipment of packaged products.