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Rules for conducting an inventory of deferred expenses. Inventory report for deferred expenses (sample)

01.03.2024

Unified form INV-11– this is a unified act form used to reflect the results of an inventory of future expenses. This procedure is carried out once a year as part of the annual traditional inventory of the property and liabilities of the enterprise.

Inventory of future expenses consists of reconciling the data of accounting account 97 (its turnover) with the indicators of primary documentation confirming the existence of expenses and their subsequent sequential assignment to expenses. This reconciliation allows you to track the correctness and timeliness of the write-off process.

How is an inventory of deferred expenses carried out?

The procedure is entrusted to the members of a specially created inventory commission, the composition of which is determined by the manager’s administrative document, for example, an order.

Deferred expenses are those expenses that are not written off immediately in their entirety at the current moment, but are expensed gradually over a long period of time. This type of assets in the accounting records of an enterprise is reflected separately in account 97: the turnover on the debit of the account shows the total amount of expenses for future periods, and the turnover on the loan shows their share already allocated to expenses in the current period.

When inventorying such assets, the turnover in the debit and credit of account 97 is reconciled with the data reflected in the documents, on the basis of which costs are written off as expenses. Accounting and documentary indicators must coincide in the case of correct organization of accounting for future expenses.

The assets in question include those types of costs that are written off in the amount of a certain part of the total amount over a specified period (this can be months or years), this can include costs for:

Licensed software;
Upcoming construction work (for example, costs of materials transferred to the construction site);
Other types of expenses for which there are no clear instructions in the PBU regarding their classification as expenses (for example, expenses for voluntary medical insurance, certification).

During the reconciliation, an inventory report is filled out in form INV-11 in two copies - for the accounting department and members of the commission. It is allowed to immediately fill out two copies with identical information or prepare one copy, then duplicate it using copying equipment and sign it.

Modern companies, as a rule, keep records using special programs; in this case, the inventory report is prepared with their help. The columns in which information is entered on the basis of accounting are filled in immediately, after which the prepared act is printed for the members of the commission.

Inventory report form of the unified form INV-11

To reflect the results of the reconciliation, the standard form of inventory report INV-11, approved by the State Statistics Committee of Russia back in 1998 (Resolution No. 88), is usually used.

Among the members of the commission there are usually employees of accounting, economic or technical departments, and a representative of the management team of the enterprise. It is not allowed to include in the commission financially responsible persons who are in charge of the assets being inspected.

The organization has the right not to use a unified form, but to prepare its own act form, which will reflect information about expenses for future periods. You can also take the existing INV-11 form as a basis and adjust it to suit your needs. In this case, the accounting policy must indicate which forms the organization will use to conduct inventory.

After filling out the INV-11 act, one copy must be submitted to the accounting department, whose employee will check the correctness of the inventory form.

The INV-11 form includes indicators characteristic of inventory lists (acts) and matching statements, that is, if inconsistencies are identified, they do not need to be transferred to matching statements. Discrepancies and conclusions from them are shown directly in the INV-11 form.

Rules for filling out the INV-11 act

There are certain requirements for drawing up an inventory report:

Mandatory signatures of all participating persons;
No blots are allowed;
Information must be entered clearly and clearly;
For each page, the number of serial numbers and the overall total are summarized.

Sample of filling out an inventory report for deferred expenses

At the top of the inventory report the following is filled in:

information about the organization in which the reconciliation of documentary and accounting data for writing off deferred expenses is carried out - name, OKPO, division, type of main activity according to OKVED;

information about the document establishing the procedure for conducting the inspection - name (the desired option is selected from those proposed, the rest are crossed out), number and date (copied from the document);
information about inventory - timing (dates of the first and last day of the procedure) are taken from the administrative document defining the procedure for reconciliation ⊕;
details of the act - number and date (numbering is affixed in accordance with the rules established by the organization, may contain digital, alphabetic designations, as well as signs; the date corresponds to the actual day of registration).

To fill out the INV-11 act, the data from account 97 is used - its debit and credit turnover. Also, to reconcile accounting indicators, data is taken from documents confirming the existence of deferred expenses and their subsequent write-off.

The tabular part of the INV-11 form contains data from account 97 with details by type. Each individual row of the table reflects information about a separate type of expense that is subject to gradual write-off and reflected in account 97.

There are 15 columns in the inventory act table: in columns 1 to 9, data is entered on the basis of accounting, from 10 to 15 - filled in during the inventory process. When maintaining accounting in a special program, the INV-11 act is printed for members of the commission with the first nine columns completed. The remaining indicators are filled out by the commission members themselves.

Filling out the INV-11 table

Column number	Information to be filled in
1	The sequence number of the table row.
2	Type of expenses related to future periods (this can include not only the costs of licensed software and construction, but also other expenses for which clear write-off rules are not established, and therefore, in the accountant’s opinion, they can be classified as expenses of future periods) . Typically, if expenses in tax accounting are written off gradually, then in accounting they are also included as expenses over a long period.
3	Expense type code, filled in if appropriate coding is available.
4	The amount of costs incurred in the current period and related to future periods, or costs incurred in previous periods and not completely written off in the current period. The column is filled in based on the account balance 97.
5	Cost incurrence date: If they are one-time in nature - the actual date of the expenses; If they are associated with a long process (production, construction work, technology development) - the date of termination of such work.
6	The period over which costs must be written off as expenses, expressed in months.
7	The amount of costs that should be written off on the date of the inventory is filled in based on the calculations made.
8	The actual amount of written-off costs on the day of reconciliation according to accounting data.
9	The unwritten off balance as of the day of the inventory according to accounting data.
10	The number of months that have passed since costs were recorded as deferred expenses.
11, 12	The amount of costs to be attributed to the cost of production, according to primary documents.
13	The unwritten-off balance of costs at the time of inventory, determined by calculation.
14, 15	Inventory results are the amount of costs that need to be written off or restored based on the reconciliation data. Columns are filled in if there are discrepancies in columns 9 and 13.

The results of the table are summarized in the last row.

The reflected results of the inventory of future expenses are certified by the signatures of the commission members. The signatures of financially responsible persons are also affixed, who, by signing the act, confirm that the information contained in it corresponds to reality, these persons have no complaints or claims to the information presented.

After completing all the necessary manipulations with the inventory report INV-11, it is transferred to the accounting department for verification. It is not necessary to draw up an additional comparison statement if discrepancies are identified in the act, since it includes the functions of such a statement.

The employee, who has checked the data given in the inventory act, indicates his position, writes his last name, and signs. Such acts must be kept for at least 10 years.

Example of filling out form INV-11

Act of inventory of future expenses. First sheet (click to enlarge)

Act of inventory of future expenses. Second sheet (click to enlarge)

Situations where a company's expenses constitute a balance sheet item; future expenses are clearly defined by legislative provisions on accounting. But in some cases, the management and accounting department of the enterprise independently decides to include the costs incurred as deferred expenses (FPR). Such a balance sheet item is also subject to an annual inventory; based on the results of this, the INV-11 form is filled out, which will be discussed in our editorial office.

Accounting for future expenses of the enterprise is carried out on synthetic account 97. Taking into account the characteristics of economic activity, this account amounts to the following expenses:

payment for certificates and licenses;
for the purchase of licensed software;
contributions to construction;
contributions for the activities of a self-regulatory company.

The purpose of the BPO inventory is to compare the amount in account 97 with the information reflected in the primary documentation. An inventory of deferred expenses is carried out mainly during the annual inspection of inventory balances. The procedure for conducting a BPR audit is regulated by Order of the Ministry of Finance of the Russian Federation No. 49.

During the audit, the commission checks the accuracy of the information reflected in the primary documentation, controls the write-off of expenses from account 97, and determines the need for additional write-off or return of excessively written off amounts of expenses. For example, an enterprise made a payment for licensed software, the operation of which is planned for 1 year, and included the costs of its purchase against future costs; in this case, the costs are written off during this year, but not later. The BBP audit is aimed at determining the correctness of business transactions with account 97. Based on its results, the commission generates the INV-11 statement; the sample filling presented on our website will allow accountants to avoid mistakes when drawing up the document.

Features of the statement design

Future expenses are considered to be one-time cash paid by a company for the acquisition of an asset, the operation and maintenance of which is planned for several months or years. To generate INV-11, an example of filling can be found on our website, you need account balances 97 and all the information obtained when checking the primary documentation for the acquired assets.

The statement must be drawn up in two copies, one of them is given to the responsible employee who keeps track of account 97, and the second remains with the accountant. When filling out this form, the following information is required:

determination of the type of RBP;
the amount of future costs;
the date of occurrence of the RBP and the deadline for their repayment;
the amount to be written off for each type of BPO;
the amount of the write-off and the amount of the balance of unwritten-off costs as of the start date of the audit;
the period from the occurrence of future costs to the date of the inspection (calculated in full months);
the amount of expenses subject to addition or restoration (this amount is established based on the results of the audit and is written down in the INV-11 statement - an inventory report of future expenses).

The general requirements of the Methodological Instructions apply to the preparation of the document. Thus, the finished form of the act is endorsed by the signatures of all members of the committee, corrections and blots are not allowed, the totals for the amount and number of named RBPs are indicated on each page of the document, and must reflect clear and concise information.

There is a possibility that the company will incur losses as a result of this operation. It is recommended to pay attention to this when drawing up accounting policies for the next year. For example, you can write the following phrase: current expenses are determined once at the time of their occurrence. What applies to advances issued There are several categories of expenses that are usually recorded in account 97 “Deferred expenses”. Most often these are advances issued. Let's give a few examples. The organization transferred funds for an annual subscription to the magazine. At the moment, expenses are not yet considered, since this service has not yet been provided to the company. She listed the advance, which will be written off gradually from the moment the copies of the publication are received. Next example. The entrepreneur enters into a lease agreement with the landlord for a period of four months.

How to conduct an inventory of materials in the 1c program?

This form has a standard structure for similar inventory forms and consists of a title section with general information, a table with a list of the types of assets being inspected and their distinctive features, as well as the signatures of responsible persons and commission members. Among the members of the commission there are usually employees of accounting, economic or technical departments, and a representative of the management team of the enterprise. It is not allowed to include in the commission financially responsible persons who are in charge of the assets being inspected.
The organization has the right not to use a unified form, but to prepare its own act form, which will reflect information about expenses for future periods. You can also take the existing INV-11 form as a basis and adjust it to suit your needs. In this case, the accounting policy must indicate which forms the organization will use to conduct inventory.

V7: deferred expenses

The inventory of account 97 must be done before the end of the year, because an explanatory note must be drawn up for each annual report; if the expense is significant, then it must be reported in a separate form. Now an inventory of account 97 must be carried out for each type of expense. Having received the results, you, in turn, will add up your accounting policy.

There are several options here, either you keep account 97 and prescribe specific periods during which expenses will be written off, or you will not use account 97 at all. But there are times when accounting employees are smart and attribute losses for previous years to account 97. This operation is performed to regulate financial results for the year.

Although in this situation it is categorically impossible to use account 97, or rather, it is even prohibited.

Inventory of rbp (inv-11)

In the Receipt of goods and services - there were services on account 97, for March. In the Directory Deferred Expenses - costs for the item that is indicated in this receipt document, on account 26. The start of the write-off is April, the end is May. I enter the document Write-off of deferred expenses for April. No movements are generated in the registers at all. SCP 1.2.14.1. What am I doing wrong, please tell me. Advertising space is empty BuyKrova 1 - 05/05/08 - 18:53 Probably not all data is filled in in the reference book.

Amount, division, accounts, cost item. Also look at the SALT on your account, maybe you don’t have the amounts there (it was written off a long time ago or something) disk-2008 2 - 05.05.08 - 19:44 Yes, it seems like all this is there.

Act of inventory of future expenses. form inv-11 (filling sample)

In the same menu item, select the “Receipt of goods” we need.
The program will do everything automatically again if you substitute data from the inventory. Therefore, as a rule, the user does not have to do anything independently.
If necessary, you can edit the table manually by adding any property units.
Using the “OK” button, 1C corrects all entered data and enters them into the database.

Future expenses in 1s 8.3, inventory, write-off, accounting

Before starting an inventory of settlements, it is necessary to draw up an act of reconciliation of mutual settlements with counterparties, the form of which the organization can develop independently. To carry out an inventory of settlements with counterparties in the 1C: Accounting 8 program, follow these steps (Fig. 1-2):

Menu: Sales – Settlements with counterparties – Settlements inventory report (or from the menu: Purchases – Settlements with counterparties – Settlements inventory report).
"Create" button.
The “Settlements Accounts” tab displays a list of accounting accounts for which an inventory of settlements is made. By default, the list is filled with all counterparty accounts (Fig.

We take into account future expenses correctly

As you know, 1C software helps many enterprises run their business successfully. However, to use it effectively, you need to know the basics of management. Next, you will learn how to conduct an inventory in 1C. Inventory is the main way to check the availability of property.

When conducting it, we compare the data contained in the program with the actual number of goods in the warehouse. Like other 1C functions, inventory is a mandatory component of accounting. Therefore, it is important to be able to carry it out. Content

1 We compare products
2 What to do if it doesn’t match?
- 2.1 Shortage of goods
- 2.2 Surplus
3 Adjustment

We compare products Users of “One Es” have the opportunity to verify the actual and documentary presence of the assortment using a special document.

Reflection of future expenses in 1C accounting 8.3 (3.0)

This act is prepared for completion in advance, before the start of the inventory. It is possible that the members of the commission prepare it themselves, or this function is assigned, for example, to the accounting department, which issues a prepared form for the commission to fill out. Modern companies, as a rule, keep records using special programs; in this case, the inventory report is prepared with their help.

The columns in which information is entered on the basis of accounting are filled in immediately, after which the prepared act is printed for the members of the commission. Inventory act form of the unified form INV-11 To reflect the results of the reconciliation, the standard inventory act form INV-11, approved by the State Statistics Committee of Russia back in 1998 (Resolution No. 88), is usually used.

There are only a few costs that can be taken into account in account 97, but we will talk about them separately. What exactly do you need to know about regular maintenance of fixed assets? For passenger cars, technical inspection usually costs small amounts. But when it comes to production, it is quite expensive and, in turn, takes a lot of time.

Attention

All conditions are met to recognize a fixed asset. Based on PBO6/01, these expenses are not recognized as a separate object. But it should be remembered that these expenses cannot be included in the initial cost of the property.

So you need to use account 97, but how to reflect this on the balance sheet? In the balance sheet form there is no specially allocated line where you can display the difference between receipts and expenses of account 97. It would be more correct if a specialist modified the typical form and added the line “Periodic technical inspections”.

Inventory of 97 accounts in 1c egg how to create

The landlord asks for a deposit of the rent for all four months. At the time of payment of the entire amount, the entrepreneur incurs expenses, but for him this is not an expense, but an advance, because the service has not yet been fully provided. What refers to deferred expenses At the moment, the concept of “deferred expenses” is a very controversial issue.

Let's try to understand this a little. Account 97 remains in the chart of accounts. It can be used if this is confirmed by any PBU. This account provides for extended recognition of expenses.

Info

It is used mainly by construction companies or companies involved in design and architecture. But only if we are talking about future expenses, more precisely related to future work. This is emphasized by paragraph 16 of PBU 2/2008. Next example.

The company takes part in a specific tender for the acquisition of land.
The assets in question include those types of costs that are written off in the amount of a certain part of the total amount over a specified period (this can be months or years), this can include costs for:

Licensed software;
Upcoming construction work (for example, costs of materials transferred to the construction site);
Other types of expenses for which there are no clear instructions in the PBU regarding their classification as expenses (for example, expenses for voluntary medical insurance, certification).

The data and calculations specified in this act were checked by Economist Burova E.A. positionsignaturedecryption of signature January 09, 2013 » » d. Download the document » Download a sample document “Act of inventory of future expenses (for a government institution). Unified form N INV-11 (sample filling)" Attachments to the document: What other documents are there: What else to download on the topic "Act":

Samples and standard forms of documents generated as a result of the execution of the state function of monitoring and coordinating the activities of state budgetary institutions of the Moscow region.

Unified form No. inv-11 - form and sample

COMPUTER (1 copy)¦¦¦¦¦¦¦¦¦¦¦¦¦¦ + + + + + + + + + + + + + + + + ¦- ¦-¦ — ¦-¦-¦- ¦- ¦-¦-¦- ¦-¦-¦-¦- ¦-¦ + + + + + + + + + + + + + + + + ¦- ¦-¦ — ¦-¦-¦- ¦-¦-¦ -¦- ¦-¦-¦-¦- ¦-¦ ¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦¦¦ + + + + + + + + + + + + + + + Total ¦15 120-00¦Х¦Х ¦780-00¦10 480-00¦4 640- 00¦¦780-00¦6 600-00¦5 040-00¦¦400-00¦ + + + + + + + + + + + Reverse side of form N INV-11 ¦No- ¦Type of expenses¦General¦Date ¦Term¦Calculated-¦Writ-off¦Balance ¦To- ¦Subject to¦Calculation- ¦Results ¦ ¦measures + +(first-¦occurring- ¦on- ¦even¦ (account-¦expenses¦or- ¦write-off¦ inventory - ¦ ¦by¦name¦code¦initial) ¦veniya¦ha- ¦amount ¦sheno)¦on¦chest-¦ cost ¦balance ¦ation, rub.¦ ¦by- ¦¦¦amount¦expenses¦more- ¦ to the list of expenses for the beginning of production of products, expenses for kopecks, a series of expenses for sanitization, up to inventory, less than rubles.

How to fill out form inv-11 (filling sample)?

It is better to pay off tax debts before May 1. Otherwise, potential and existing counterparties will see information that the company owes to the budget for a whole year.< … Сдача СЗВ-М на директора-учредителя: ПФР определился Пенсионный фонд наконец-то поставил точку в спорах о необходимости представлять форму СЗВ-М в отношении руководителя-единственного учредителя. Так вот, на таких лиц нужно сдавать и СЗВ-М, и СЗВ-СТАЖ! < …

Check employee salaries with the new minimum wage. From 05/01/2018, the federal minimum wage will be 11,163 rubles, which is 1,674 rubles more than now. This means that employers who pay their employees at the minimum wage must raise their wages from May 1.< …

Inventory report for deferred expenses (sample)

N INV-11 (sample filling) Subject of the document: Act File of text version: 12.1 kb Save the document: Download the document » Sample document: Unified form N INV-11 Approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 “Code” + + Form according to OKUD ¦0317012 ¦ Federal State Institution "Zvezda"+ + for OKPO ¦ 01234567 ¦ organization+ + ¦¦ for the institution as a whole¦¦ ¦¦ structural division+ + Type of activity ¦92.53¦ + + Grounds for carrying out order, -resolution-,¦number ¦ 1-inv¦ inventory:-order-¦¦¦ + + + cross out unnecessary¦date¦20.11.2012¦ + + Start date of inventory ¦09.01.2013¦ + + End date of inventory ¦09.01.2013¦ + + Type of operation ¦¦ ¦Number¦Date¦ ¦of the document¦ of preparation¦ + + + ¦1¦ 01/09/2013¦ ACT + INVENTORY OF FUTURE PERIODS EXPENSES 09 The act was drawn up by the commission that as of January 2013 an inventory of future expenses was carried out.

Act of inventory of future expenses. form inv-11 (filling sample)

OKPO, division, type of main activity according to OKVED;

information about the document establishing the procedure for conducting the inspection - name (the desired option is selected from those proposed, the rest are crossed out), number and date (copied from the document);
information about the inventory - the timing (dates of the first and last day of the procedure) is taken from the administrative document defining the procedure for the reconciliation ⊕ timing of the cash register inventory in 2018;
details of the act - number and date (numbering is affixed in accordance with the rules established by the organization, may contain digital, alphabetic designations, as well as signs; the date corresponds to the actual day of registration).

To fill out the INV-11 act, the data from account 97 is used - its debit and credit turnover.

Unified form n inv-11

Unified form N INV-11 Approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 ¦Code¦ + + Form according to OKUD ¦0317012 ¦ JSC "Centurion"+ + according to OKPO ¦ 01234567 ¦ organization+ + ¦¦ Overall for the organization¦¦ ¦¦ structural division + + Type of activity ¦74.60¦ + + Grounds for carrying out order, -resolution, -¦number ¦1-inv¦ inventory: -order-¦¦¦ + + + unnecessary cross out¦date¦11/15/2013¦ + + Inventory start date ¦ 11/26/2013 ¦ + + the end of the inventory ¦26.11.2013.2013 ¦ + + type of operation ¦ ¦ ¦ nomer ¦ Docation ¦ components ours + + + ¦1 ¦ 11/26/2013 Act + inventory of future periods 26 Act compiled The commission stated that as of November 2013, an inventory of expenses for future periods was carried out.

Inventory report of future expenses (download form according to form inv-11)

Attention

Total according to the act ¦15 120-00¦Х¦Х ¦780-00¦10 480-00¦4 640-00¦¦780-00¦6 600-00¦5 040-00¦¦400-00¦ + + + + + + + + + + + All calculations of totals by rows, pages and the inventory report as a whole have been verified. Leading Expert of the Department of Internal Audit and Accounting MethodologyVygodsky N.Ya. Chairman of the commission position signature decryption of signature Head of the security department Chumilov S.G.

Members of the commission: position signature decryption of signature Chief accountant Oganyan S.Yu. positionsignaturedecryption of signature Financial DirectorShvetsova N.V. position signature decryption of signature All valuables named in this inventory act from 12 N to N were checked by the commission in kind in my (our) presence and included in the act, and therefore I have no claims from the inventory commission. The values listed in the act are in our (our) possession. responsible storage.

Form inv-11 sample filling

The unwritten-off balance of costs at the time of inventory, determined by calculation. 14, 15 Inventory results - the amount of costs that need to be written off or restored according to the reconciliation data. The columns are filled in if there are discrepancies in columns 9 and 13. Based on the results of the table, the results are summarized in the last line.
The reflected results of the inventory of future expenses are certified by the signatures of the commission members. The signatures of financially responsible persons are also affixed, who, by signing the act, confirm that the information contained in it corresponds to reality, these persons have no complaints or claims to the information presented. After completing all the necessary manipulations with the inventory report INV-11, it is transferred to the accounting department for verification.

Form inv 11 sample filling

During the inventory, the following was established: ¦No- ¦Type of expenses¦Total¦Date¦Term¦Rated-¦Writ-off¦Remaining ¦Co- ¦Subject to¦Calculation- ¦Results ¦ ¦measures + +(first- ¦occurred- ¦on- ¦accounted ¦(accrued-¦expenses¦li- ¦written off on¦inventory- ¦ ¦by¦name¦code¦initial) ¦veniya¦ga- ¦amount ¦shen)¦on¦chest-¦cost price ¦balance ¦ration, rub .¦ ¦on- ¦¦¦amount¦of expenses¦higher- ¦to list-¦expenses ¦beginning¦products,¦expense-¦kop.¦ ¦range-¦¦¦expenses ¦¦saniyu¦until¦ inventory-¦me-¦rub. cop.¦dov,+ + ¦ku¦¦¦future¦¦ras-¦rub.¦beginning¦rization ¦sia- + +subject-¦under-¦of-¦ ¦¦¦¦periods,¦¦ho- ¦kop .¦inventa- ¦notices ¦from the beginning¦lasting ¦excessively ¦ ¦¦¦¦rub. cop.¦¦dov ¦¦rization, ¦given¦with¦ month¦year¦cancellation ¦living ¦spi-¦ ¦¦¦¦¦¦ (in¦¦rub.

The unified form INV-11 is a unified act form used to reflect the results of an inventory of future expenses. This procedure is carried out once a year as part of the annual traditional inventory of the property and liabilities of the enterprise. Inventory of future expenses consists of reconciling the data of accounting account 97 (its turnover) with the indicators of primary documentation confirming the existence of expenses and their subsequent sequential assignment to expenses.

This reconciliation allows you to track the correctness and timeliness of the write-off process. How is an inventory of deferred expenses carried out? The procedure is entrusted to the members of a specially created inventory commission, the composition of which is determined by the manager’s administrative document, for example, an order of the unified form INV-22.

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