Acetic wrapping: the recipes
7 main female fears

WHERE include fines

To carry penalties

Periodically in those or other companies occur a situation where fault of their own deals, and broken contracts with other companies and public organizations followed by the imposition of fines.

These sanctions must necessarily be reflected in accounting.



Reflection penalties in accountingIt is made depending on their type. There are groups of civil law and administrative law. The first brings together the sanctions for breach of contractual obligations and the second - the various fines that are collected by government agencies: the traffic police, the Federal Tax Service, Rospotrebnadzor, extra-budgetary funds, etc.


Penalties for breach of contract, according toPBU 10/99 "Expenses of the organization", reflected in the couple through the accounts receivable and payable. Penalties established by a court or recognized by the debtor referred to as "other financial expenses" of the enterprise. To reflect the respective fines, it is necessary to perform wiring using the account 76-2 ( "Calculations under claims") 91-2 "Other expenses" and 51 ( "Settlement Account"). 91-2 Debit and credit; 76-2 is used to account for the payment of arrears of penalties and 76-2 debit and credit 51 - to account for the payment of the fine.


Please note that the inclusion of penalties and taxsanctions should be carried out in accordance with the decision about bringing to the administrative responsibility of the enterprise, as well as for the payment or collection order for payment of the fine amount. Form the corresponding accounting entries, using the account under the numbers 68, 69, 76, 99 and 51, you need to perform operations on the debit of 99 to reflect the accounting of tax penalties and other enforcement and credit 68 (69, 76) to take account of arrears of payment of fines as well as the debit 68 (69, 76) and 51 to account for the loan already done payment of the fine.


In accordance with PBU 18/02 "Accounting forincome tax "administrative penalties do not count, if the index is formed by the accounting profit. These costs should not be included in the management report on income tax. Their cancellation is made later in the year as net profit.

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