How to write off drinking water

Many companies provide their employees with clean drinking water, buying it in bottles from specialized organizations and by installing water coolers in offices and industrial premises. You decided to follow their example and also take care of the health of the employees having signed the contract for the supply of drinking water? Of course, you have the question of the cancellation costs for drinking water incurred by the firm.

You will need

The documents confirming actual expenses on purchase of water coolers and drinking water.
Help from the SES that the quality of your tap water does not meet Sanitary norms and regulations.

Instruction

Reflect in accounting on the basis of income documents cost of purchased water in the debit of account 26"General expenses" if you have the help of SES on the quality of water. If this is no help, take the cost of purchased drinking water in the debit of account 91"other incomes and costs".

Put on the arrival of the coolers on the basis of invoices. The cost of the coolers should be reflected in accounting under the debit of account 10"Materials". After the commissioning of the write off their cost to the credit of account 10 in the debit of account 91"other incomes and costs".

Write off in tax accounting of acquisition costs of drinking water in the deductible expenses for the profit tax, in other expenses as the cost of ensuring normal working conditions, if you have a certificate from the SES that the water does not meet Sanitary norms and regulations. If no help, then do not include these expenses in the taxable base for the profit tax, and write off the cost of drinking water due to the net profit of the company, in order to avoid problems with the tax authorities.

The cost of the watercooler sleep due to the net profit of the company as to economically justify and prove the need for production device installation(water may remain just in the bottles, boil water in the kettle) the tax is virtually impossible.

Note

To write off the cost of water in the composition of costs labour costs(as an option). According to article 255 of the Tax code of the Russian Federation, to the cost of labor includes not only wages, but other under the contract (labor or collective) amounts issued to employees. So if you specify in the contract that your team with the necessary clean drinking water, its value can be taken into account and to deduct the expenses for labor.

Useful advice

If you don't want to mess with the documents and to answer tricky questions of the auditors or tax authorities during a regular inspection, write off expenses related to the purchase of coolers and drinking water due to the net profit of their organization.

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