The offices of many organizations have electric kettles, coffee makers, microwave ovens, refrigerators, televisions and other household appliances and electronics. Companies often buy drinking water for their employees, as well as detergents, cleaning products and cleaning equipment. How to justify expenses for household appliances, interior items, etc. in tax accounting? What decisions do arbitration courts make on this issue?

Responsibilities for ensuring safe working conditions rest with the employer. This is stated in Article 212 of the Labor Code of the Russian Federation. Moreover, the employer must not only ensure the safety of employees when they perform labor responsibilities, but also sanitary, medical and preventive services in accordance with labor protection requirements. In this case we are talking about (Article 223 of the Labor Code of the Russian Federation):
on equipment for workers in sanitary facilities, premises for eating, providing medical care, rest rooms in work time and psychological relief;
on the installation of devices to provide workers in hot shops and areas with carbonated salt water;
on the creation of sanitary posts with first aid kits equipped with medicines and drugs for first aid, etc.

Subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation states that expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation are included in other expenses and reduce taxable profit. However, neither the said subclause nor the other norms of Chapter 25 of the Tax Code of the Russian Federation specify which costs are included in the costs of ensuring normal working conditions.

Such clarifications are not contained in the letters of the Russian Ministry of Finance. Therefore, before recognizing certain expenses for improving working conditions or taking household appliances into account, it is advisable, firstly, to draw up documents that will help confirm these expenses, and, secondly, to analyze how arbitration practice develops in similar cases.
Recommended package of documents

So, the employer is obliged to create normal (safe) working conditions for employees. This is stated in articles 22, 163 and 212 of the Labor Code of the Russian Federation. The list of activities, the implementation of which ensures normal working conditions in a particular organization, should be fixed in the local regulatory document, for example, in the regulations on labor protection, internal rules labor regulations, instructions on labor protection and safety precautions, orders or instructions from the manager. Depending on the specifics of the organization’s activities, the employer’s obligations to create acceptable working conditions can be divided into two groups:
ensuring normal working conditions in the workplace, including equipping the workroom with air conditioners, fans, heaters, air ionizers, curtains, blinds, comfortable furniture, etc.;
creation of sanitary and living conditions for rest and nutrition of employees during the working day (equipment of premises for eating and rest, purchase of electric kettles, coffee makers, microwave ovens, refrigerators, water coolers and most drinking water, kitchen furniture and utensils).

If, in addition to employment contracts, a collective agreement has also been concluded between employees and the employer, it is advisable to include measures to create normal working conditions in this document. In organizations that do not have a collective agreement, these activities can be listed directly in employment contracts concluded with employees, or make a reference in employment contracts to the relevant local regulatory act, in which these measures are spelled out in detail.

Let us note that, according to Article 8 of the Labor Code of the Russian Federation, a collective agreement may provide for the need to coordinate the adopted local normative act with a trade union organization or other representative body of the labor collective. The procedure for taking into account the opinion of a trade union organization is set out in Article 372 of the Labor Code of the Russian Federation.

Requirements for ensuring safe working conditions for workers are established sanitary rules and other regulatory legal acts of the Russian Federation. This is stated in paragraph 1 of Article 25 Federal Law dated March 30, 1999 No. 52-FZ “On the sanitary and epidemiological welfare of the population.” This means that in a local regulatory document or the corresponding section of an employment (collective) agreement, the employer can refer to the sanitary and epidemiological rules and regulations (SanPiN) and construction norms and regulations (SNiP) currently in force in Russia.

For example, when equipping a place for eating, you should be guided by the requirements of SNiP 2.09.04-87. They indicate that the room for meals must be equipped with a washbasin, a stationary boiler, an electric stove, and a refrigerator. Securing in a collective agreement or local regulatory document the employer’s obligations to purchase an electric kettle, microwave oven and other household appliances for employees with reference to the above-mentioned SNiPs will serve as one of the weighty arguments for justifying the costs of this equipment.

You can also use recommendations on the approximate content of the section of obligations of the employer and employee regarding labor conditions and safety in an employment (collective) agreement. These recommendations were developed by the Russian Ministry of Labor and brought to the attention of organizations by letter dated January 23, 1996 No. 38-11. In addition, the employer must take into account the Recommendations for planning occupational safety measures, approved by Resolution of the Ministry of Labor of Russia dated February 27, 1995 No. 11.

Let’s say that due to production (work) conditions, it is impossible to provide workers with breaks for rest and food. In this case, the employer must provide employees with the opportunity to rest and eat during working hours (Article 108 of the Labor Code of the Russian Federation). The list of such production (work) and places for rest and eating must be recorded in the internal labor regulations or other local regulations. The more detailed this document describes what furniture, household appliances, dishes and electronics (for example, a TV, stereo, DVD player) the organization undertakes to purchase for the rest room and meals, the more likely the company is to prove the validity of the costs for equipment and maintenance of such premises.

Additional documents confirming the need to purchase household appliances for the office may include job descriptions of employees, which provide for continuous work (without a meal break) during the day or irregular working hours or round-the-clock duty.

Often, organizations purchase one or another household appliances and electronics in order to use them not to satisfy the sanitary needs of employees, but directly in the production process. For example, Insurance companies record damage to the insured property using cameras and video cameras. Organizations involved in construction and major repairs also actively use photographic equipment to record the volume and control the quality of work performed. VCRs and stereo systems can be used to instruct and train personnel on industrial safety rules.

In such situations, in order to justify the costs of purchasing household appliances and electronics, it is advisable to indicate, when transferring them into operation, in which departments and for what purposes they will be used. Such information is usually reflected in the act of acceptance and transfer of fixed assets (form No. OS-111), materials accounting card (form No. M-1722), order or instruction of the manager. If the organization describes in detail the technological or management process, that is, there are technological maps, provisions on quality control of manufactured products (work performed, services provided) and other similar documents, the procedure for using household appliances and electronics for production purposes must be fixed in these documents.

At the same time, the employing organization should be prepared for the fact that even if the listed documents are available, its right to have expenses on household appliances and electronics recognized in tax accounting will most likely have to be defended in court. Of course, the more detailed the employer’s obligations to create normal working conditions for employees are spelled out in labor (collective) agreements and local regulations, the greater the likelihood of proving in court the legality of accounting for income tax purposes for expenses on household appliances and electronics.

Arbitration practice in similar disputes shows that an organization has a set of interrelated documents (consisting, for example, of a collective agreement, job descriptions, internal labor regulations, orders and directives of the manager) allows you to include in expenses the cost of almost any type of household appliances and electronics.

Of course, a small business is unlikely to waste time on drawing up these documents for the sake of one electric kettle. It is easier not to take into account the costs of its acquisition for tax purposes. But for a large or even medium-sized enterprise that has a significant number of similar objects on its balance sheet, the execution of the specified package of documents will certainly help to defend its position in court.
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The organization has the right to decide for itself what costs it needs to conduct its activities.
The Constitutional Court, in Ruling No. 320-O-P dated June 4, 2007, indicated that the validity of expenses that reduce income received for profit tax purposes cannot be assessed from the point of view of their expediency, rationality, efficiency or the result obtained. Due to the principle of freedom economic activity, enshrined in Article 8 of the Constitution of the Russian Federation, the taxpayer conducts activities independently at his own risk and only he has the right to assess its effectiveness and expediency.

Judicial control is not intended to check the economic feasibility of decisions made by subjects entrepreneurial activity. This is noted in the resolution of the Constitutional Court of the Russian Federation dated February 24, 2004 No. 3-P. The Supreme Arbitration Court of the Russian Federation adheres to a similar position. Thus, in paragraph 1 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53, it is stated that arbitrage practice resolution of tax disputes is based on the presumption of good faith of taxpayers and other participants in legal relations in the economic sphere. In this regard, it is assumed that the actions of the taxpayer, resulting in the receipt of a tax benefit (legal reduction in the amount of tax liability), are economically justified, and the information contained in the tax return and financial statements, reliable. Thus, the burden of proving the unjustification of certain expenses of the organization and the unjustification of their accounting for profit tax purposes rests with the tax authorities.
Tax accounting of expenses for ensuring normal working conditions

The organization's expenses for ensuring normal working conditions are included in other expenses that reduce taxable profit on the basis of subparagraph 7 of paragraph 1 of Article 264 of the Tax Code. But if the company bought household appliances or equipment, the cost of which exceeds 20,000 rubles. (until 2008 - 10,000 rubles), and confirmed the need for such an acquisition, she does not have the right to recognize expenses for the acquisition of these objects at a time. After all, such assets are depreciable property. That is, their cost will be included in expenses gradually as depreciation is calculated.

Let us formulate arguments that will help organizations that care about their employees to justify acquisition costs for tax purposes. individual species household appliances, electronics and interior items. In addition, we will give examples from arbitration practice.
Air conditioners, fans, heaters

To confirm the need for expenses for the purchase and installation of heating, ventilation and air conditioning systems in office and industrial premises, the organization needs to refer to the relevant SanPiN and SNiP. After all, every employer is obliged to comply with the requirements contained in these documents (clause 2 of article 25 of the Federal Law of March 30, 1999 No. 52-FZ).

Hygienic requirements for microclimate production premises SanPiN 2.2.4.548-96 were established, which were approved and put into effect by Decree of the State Committee for Sanitary and Epidemiological Supervision of Russia dated 01.10.96 No. 21. This document contains tables with optimal and permissible values ​​of microclimate indicators at workplaces in industrial premises. In summer, the air temperature in the room should not exceed 25 ° C with a relative air humidity in the range of 40-60%. These standards are optimal and provide workers with a feeling of thermal comfort during the working day and contribute to a high level of performance.

If we are talking about office premises, references to the following documents will help justify the costs of purchasing air conditioners, split systems, fans and various heaters:
SNiP 2.09.04—87 “Administrative and domestic buildings.” These standards contain General requirements for ventilation and air conditioning in administrative premises for various purposes;
SanPiN 2.2.2/2.4.1340-03 “Hygienic requirements for personal electronic computers and organization of work”, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated 06/03/2003 No. 118. Paragraph 4.4 of this document states that in the premises in which computers are installed, it is necessary to carry out systematic ventilation after every hour of working on the computer;
SanPiN 2.2.2.1332-03 “Hygienic requirements for the organization of work on copying and duplicating equipment”, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated May 30, 2003 No. 107. Paragraph 5.1 of the said document states that the premises in which one works copying equipment, must be equipped with heating, ventilation and air conditioning systems.

Let's turn to arbitration practice. In a resolution dated July 26, 2006 in case No. A55-32558/2005, the Volga Region Federal Antimonopoly Service supported an organization that, when calculating income tax, recognized expenses for the purchase of air conditioners. After all, air conditioners were installed and used by the company in its administrative premises, and thanks to their work, normal conditions were created for labor activity employees. In other words, air conditioners were indirectly used in income-generating activities. This means that the organization had the right to include the costs of their acquisition in expenses that reduce taxable profit.

In later decisions of the same court, but in other cases, the legality of recognizing, for profit tax purposes, expenses for the purchase of a heater, a household air conditioner (resolution dated August 21, 2007 in case No. A57-10229/06-33) and a fan (resolution dated October 28, 2008 in case No. A55-865/08). Arguments of taxpayers: expenses for the purchase of these objects (including through depreciation) fall under Article 22 of the Labor Code of the Russian Federation, which states that the employer is obliged to ensure labor safety and conditions that meet the requirements of labor protection and occupational health, which is also enshrined in collective agreements contracts An additional argument in the case of the fan was a reference to clause 4.4 of SanPiN 2.2.2/2.4.1340-03, according to which rooms with operating computers must be ventilated every hour. Since installing a fan ensures the normal functioning of computer equipment, the costs of its purchase are of a production nature and can be taken into account when calculating income tax.

There are other examples of court decisions in which arbitration courts supported taxpayers who reduced taxable profits for the costs of purchasing air conditioners, fans and other similar equipment (including through depreciation). We are talking about the decisions of the Federal Antimonopoly Service of the North-Western District dated November 28, 2006 in case No. A56

34718/2005, FAS Moscow District dated March 13, 2008 No. KA-A40/1415-08 in case No. A40-33923/07-127-185 and FAS Ural District dated May 14, 2008 No. F09-3355/08-C3 in case No. A07-15074/07.
Refrigerators, kettles, coffee makers, kitchen furniture, dishes and equipment for eating areas

If a company allocates a special room for rest and meals for employees, then it is not difficult to justify the costs of purchasing electric kettles, coffee makers, microwave ovens, refrigerators and other household appliances. After all, by doing so, the organization fulfills the requirements established in Article 223 of the Labor Code of the Russian Federation. Let us recall that this article provides for the obligation of the employer to equip premises for eating and rooms for psychological relief and rest during working hours in accordance with current standards.

The standards by which canteens and rooms for eating should be equipped are established in paragraphs 2.48-2.52 of SNiP 2.09.04-87. Thus, if there are more than 200 people working per shift, the organization must have a canteen, and if there are up to 200 people, there must be a canteen or canteen-dispensing area. If the number of workers is less than 30 people per shift, instead of a canteen you can equip a room for meals.

The area of ​​the specified room is determined on the basis of one square meter for each visitor and must be at least 12 square meters. m. It is necessary to install a washbasin, a stationary boiler (electric kettle), an electric stove (microwave oven) and a refrigerator. In small organizations in which the number of employees does not exceed ten people per shift, instead of a room for meals, a dressing room (locker room) is allowed. extra space with an area of ​​at least 6 sq. m to install a table for eating.

So, in order to justify the costs of allocating a room for a dining room or a room for meals and equipping this room with the necessary household appliances, kitchen furniture and utensils, it is advisable to include in a collective agreement or local regulatory act (for example, in internal labor regulations) a condition on providing employees with this premises. In these documents you need to make a reference to Article 223 of the Labor Code of the Russian Federation and SNiP 2.09.04-87. With such documentation, courts, as a rule, confirm the right of taxpayers to recognize such expenses for profit tax purposes. Here are some examples of similar court decisions:
Resolution of the Federal Antimonopoly Service of the Moscow District dated March 27, 2008 No. KA-A40/2214-08 in case No. A40-42333/07-109-150. The court indicated that the costs of purchasing household appliances (refrigerator, juicer, kitchenette, coffee maker, etc.) were made to ensure a normal working day and are associated with the fulfillment of the duties assigned to the employer, which contributes to the achievement of the ultimate goal of the organization’s activities - generating income. Thus, the organization had the right to include in expenses the amount of depreciation accrued on the specified fixed assets;
Resolution of the Federal Antimonopoly Service of the Volga District dated October 28, 2008 in case No. A55-865/08, in which the court, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, recognized the costs of purchasing a refrigerator and microwave oven legitimate. After all, they are necessary for equipping the room in which food is eaten, and therefore provide normal working conditions;
Determination of the Supreme Arbitration Court of the Russian Federation dated July 27, 2007 No. 9080/07 in case No. A27-11993/2006-2. It states that the costs of purchasing refrigerators, kettles, microwave ovens, a freezer, an electric stove, a dining table, a TV and other objects are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for workers, that is, they are economically justified and aimed at generating income.

Let's say the organization has neither a canteen nor a special room for meals. The absence of a separate room for eating does not relieve the employer of the obligation to provide normal working conditions. In such a situation, workers should be given the opportunity to have lunch directly at their workplaces (Article 108 of the Labor Code of the Russian Federation). Consequently, the costs of purchasing refrigerators (Resolution of the Federal Antimonopoly Service of the Central District dated January 12, 2006 No. A62-817/2005), a microwave oven (Resolution of the Federal Antimonopoly Service of the Volga Region dated September 4, 2007 in case No. A65-19675/2006-SA1-19), coffee makers ( resolution of the Federal Antimonopoly Service of the Moscow District dated December 18, 2007 No. KA-A40/13151-07 in case No. A40-192/07-4-2), electric kettles (resolution of the Federal Antimonopoly Service of the Northwestern District dated April 21, 2006 in case No. A56-7747/2005 ) and other household appliances can be qualified as expenses for creating normal working conditions and taken into account when calculating income tax.
Bottled drinking water and coolers

Many organizations purchase not only various household appliances for their employees, but also provide them with clean drinking water. The Russian Ministry of Finance believes that expenses for the purchase of drinking water and rental of a cooler can be recognized for profit tax purposes only if, according to the conclusion of the sanitary and epidemiological service, the water in the water supply is not suitable for drinking (letter dated December 2, 2005 No. 03-03-04 /1/408). However, in Lately Arbitration courts usually do not agree with this position. In their decisions, judges note that the cost of purchasing a cooler and drinking water reduces taxable income, regardless of whether the tap water is suitable for consumption or not. After all, such costs are integral part expenses for ensuring normal working conditions, and in tax legislation there is no requirement to submit a document on the quality of tap water (resolutions of the FAS Volga District dated March 20, 2008 in case No. A55-9669/07-3 and FAS Moscow District dated May 5, 2009 No. KA-A40/3335-09 in case No. A40-47054 /08-108-151).

At the same time, there is an example of a court decision in which the court found the costs of purchasing drinking water and paying for auxiliary equipment for its consumption in the presence of a centralized water supply (resolution of the Federal Antimonopoly Service of the Ural District dated September 5, 2006 No. F09-7846/06-S7 in case No. A60-41504/05).

Naturally, the results of an analysis of tap water, indicating its low quality, the presence of rust, sediment, and mechanical impurities in the water, will be an additional and quite significant argument for including the cost of purchasing drinking bottled water in expenses. Hygienic requirements and water quality standards in centralized drinking water supply systems are given in SanPiN 2.1.4.1074-01, put into effect by Decree of the Chief State Sanitary Doctor of Russia dated September 26, 2001 No. 24.
TVs, DVD players, VCRs, stereos, radios

Unlike household appliances (electric kettles, coffee makers, refrigerators), the costs of purchasing televisions, stereo systems, DVD players and other equipment are much more difficult to justify. The Russian Ministry of Finance has repeatedly spoken out categorically against the inclusion of televisions in depreciable property (letters dated January 17, 2006 No. 03-03-04/2/9 and dated September 4, 2006 No. 03-03-04/2/199). According to the financial department, such property is of a non-productive nature, even if the organization uses televisions to obtain operational information of an economic nature.

There is a greater chance of confirming the need to purchase a TV and other equipment from those companies that, in accordance with Article 223 of the Labor Code of the Russian Federation, equip rest rooms and psychological relief for employees. Please note that it is not necessary to provide a separate room for workers to rest. For these purposes, you can allocate a place in the reception area, secretariat, meeting room or meeting room, or use the room for meals. The employer’s obligation to equip such premises must be enshrined in a collective agreement, local regulation or other similar document.

Let's turn to arbitration practice. In a resolution dated November 13, 2006 in case No. A56-51313/2004, the Federal Antimonopoly Service of the North-Western District confirmed that the purchase of a TV for the rest room is related to production activities and refers to the costs of ensuring normal working conditions.

Another example is the resolution of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2007 No. F04-1822/2007 (32980-A27-40) in case No. A27-11993/2006-2. In it, the court recognized that the costs of purchasing a TV and various household appliances (refrigerators, kettles, microwave ovens, freezers, electric stoves, etc.) are associated with the arrangement of rooms for lunch and rest and are necessary for organizing normal working conditions for workers. In other words, such expenses are economically justified, aimed at generating income and, therefore, taken into account for tax purposes.

Let's say a TV, VCR, video camera, camera or other equipment is used in the production process, for example, for conducting instructions, training or presentations, recording damage or the volume of work performed. As already mentioned, the procedure for their use should be specified in the local regulatory document (description technological process, order or instruction of the manager). In the presence of such evidence, the courts usually support taxpayers and recognize the legality of accounting for expenses (resolutions of the Federal Antimonopoly Service of the North-Western District dated 04/21/2006 in case No. A56-7747/2005 and the FAS Ural District dated 09.24.2007 No. Ф09-7797/07-С3 in the case No. A60-36582/06).
Vacuum cleaners and other cleaning equipment, detergents and cleaning products

Currently, the cost of purchasing detergents and cleaning products, disposable paper towels, toilet paper, napkins, as well as vacuum cleaners and other cleaning equipment are the least controversial. The fact is that meeting the sanitary needs of employees is one of the responsibilities of the employer (Article 223 of the Labor Code of the Russian Federation).

These costs relate to expenses for economic needs and are reflected as part of material expenses on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. Similar explanations are given in the letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-03-06/1/229.

It is advisable that the amount of sanitary and hygienic products used corresponds to the area of ​​the premises and the number of employees. Otherwise, such expenses may be considered economically unjustified.

Arbitration courts, as a rule, confirm that the purchase of dishwashing liquid, washing powder, toilet paper, other cleaning and detergents is due to the need to comply with sanitary and hygienic requirements and allows maintaining production and administrative premises in proper condition (resolution of the FAS Volga District dated 07/03/2007 in case No. A65-20634/06 and resolution of the FAS Moscow District dated 12/25/2006, 12/27/2006 No. KA- A40/12681-06 in case No. A40-20791/06-118-198).
Curtains, blinds, mirrors, aquariums, indoor flowers and other interior items

To justify the costs of purchasing curtains and blinds, you can use the Hygienic requirements for insolation 3 and sun protection of residential and public buildings and territories (SanPiN 2.2.1/2.1.1.1076-01), which were put into effect by Decree of the Chief State Sanitary Doctor of Russia dated October 25, 2001 No. 29.

It is more difficult to confirm the validity of expenses for the purchase of mirrors, indoor flowers, aquariums and items for their care. The Russian Ministry of Finance clarified that stands and pots for indoor plants are intended for office interior decoration and are not expenses associated with the organization’s activities (letter dated May 25, 2007 No. 03-03-06/1/311). Such expenses cannot be taken into account when calculating income tax, since they do not meet the basic criteria established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. However, after analyzing arbitration practice, we can name several ways to justify the costs of purchasing and servicing interior items.

Method one. Prove that the interior was designed and created during the construction of the building and is an integral part of it. Therefore, the cost of creating the interior is included in the initial cost of the building and is included in expenses as depreciation is calculated. If the useful lives of the interior and the building itself do not coincide, the interior may be accounted for as a separate inventory item of fixed assets.

Thus, the FAS Moscow District, in resolution dated January 21, 2009 No. KA-A40/12910-08 in case No. A40-35465/08-139-123, noted that the installation of the aquarium system and decorative landscape composition was carried out simultaneously with the construction of the premises itself, that is Initially, a single design of the premises was assumed. In addition, the organization presented the results marketing research, confirming that the use of these systems and compositions helps attract customers, increase the cost of renting premises and efficiency trading activities. Taking into account these arguments, the court found the costs of maintaining aquariums and decorative landscape compositions to be justified.

Method two. Confirm that decorating premises in a special style increases the attractiveness of the property for potential clients(buyers, tenants, etc.). After all, the costs of purchasing interior items are aimed at creating a favorable image of the taxpayer among external visitors, therefore they are of a production nature and reduce taxable profit. This option is suitable for those organizations that rent out premises or are engaged in trade, providing services, that is, they have sales or client rooms, showrooms, shops and other premises for servicing customers.

For example, the FAS Moscow District, in resolution dated October 10, 2008 No. KA-A40/8775-08 in case No. A40 3666/08-129-15, confirmed that the organization legally took into account for tax purposes the costs of purchasing artificial flowers for decorating the client room. In another case, the court also came to the conclusion that the costs of installing aquariums in premises in which workplaces are rented out can be recognized when calculating income tax (Resolution of the Federal Antimonopoly Service of the Moscow District dated 09/07/2006, 09/11/2006 No. KA-A40/ 8421-06 in case No. A40 76012/05-116-623). The fact is that in most of these rooms there are no windows, and the aquariums installed in them can significantly reduce Negative consequences from lack sunlight And natural light. In other words, aquariums increase the attractiveness of a given premises for potential tenants and, therefore, are used exclusively for production purposes. Similar conclusions are contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated June 16, 2009 No. KA-A40/5111-09 in case No. A40-73552/08-111-338.

Method three. Provide evidence that specific interior items (for example, indoor flowers or curtains) were purchased to ensure normal working conditions for workers. It would seem that this method is the most obvious and natural. Here are a few examples of court decisions in which the courts agreed with the following arguments of organizations:
Resolution of the Federal Antimonopoly Service of the West Siberian District dated April 2, 2008 No. F04-2260/2008(3201-A45-40) in case No. A45-10220/07-49/89. In it, the court indicated that the organization purchased indoor plants and care products for them in order to ensure normal working conditions, protect the health of employees in the premises where computers and office equipment work, and increase air humidity in these premises. Consequently, the company rightfully reduced taxable profit by the amount of expenses for the purchase of indoor flowers and care products;
resolution of the Federal Antimonopoly Service of the Moscow District dated December 25, 2006, December 27, 2006 No. KA-A40/12681-06 in case No. A40-20791/06-118-198. Since the dishes and furnishings were purchased for use in the taxpayer's building, which was operated for industrial purposes, and ensured the normal work process, the court agreed to recognize the costs of acquiring this property for tax purposes.

At the same time, we note that arbitration courts do not always support taxpayers in such situations.
Value added tax

Based on the provisions of the Tax Code, the procedure for deducting VAT presented by the supplier of purchased property does not depend on how the organization takes this property into account when calculating income tax. An exception is regulated expenses (for example, hospitality, advertising). The amount of VAT on such expenses is subject to deduction in the amount corresponding to the standards for recognizing these expenses for profit tax purposes (clause 7 of Article 171 of the Tax Code of the Russian Federation).

Consequently, if an organization carrying out activities subject to VAT has accepted accounting household appliances (equipment, interior items, etc.) and has correctly executed primary documents and an invoice for it, then it has the right to deduct “input” VAT on acquired assets in the general manner. However, the Russian Ministry of Finance believes that VAT on non-productive property cannot be deducted (letter dated January 17, 2006 No. 03-03-04/2/9). The tax authorities are of a similar opinion. In letter No. 03-1-08/204/26-B088 of the Ministry of Taxes of Russia dated January 21, 2003, it was explained that VAT amounts on property purchased for one’s own needs (kettle) are not accepted for deduction. In other words, the right to deduct VAT depends on whether the costs of acquiring this property are recognized for profit tax purposes or not. But the Tax Code does not contain such a requirement. Arbitration courts do not support this position either. They, as a rule, indicate that the norms of Chapter 21 of the Tax Code of the Russian Federation do not make the taxpayer’s right to apply a tax deduction dependent on the production or non-production nature of the expenses incurred (resolution of the Federal Antimonopoly Service of the Ural District dated April 24, 2006 No. F09-2909/06-S7 in case No. A60-35156/05, FAS Volga District dated July 1, 2008 in case No. A57-10917/07 and dated April 23, 2009 in case No. A55-9765/2008).

So, an organization has the right to deduct VAT amounts claimed on purchased household appliances and electronics, even if it does not have the right to recognize the costs of its acquisition (including through depreciation) when calculating income tax.

In a situation where expenses for the purchase of household appliances, interior items and other similar objects are recognized in tax accounting, problems with deducting VAT on them should not arise. This is confirmed by the decisions of the FAS Volga District dated 08.28.2007 in case No. A55-17548/06 and the FAS Far Eastern District dated 02.06.2009 No. F03-6187/2008 in case No. A59-603/2008-C24.
Accounting for household appliances and corporate property tax

To date, the issue of how to reflect in accounting records household appliances, electronics and equipment purchased to satisfy the sanitary needs of workers and create normal working conditions has not been resolved. But the answer to it depends on the amount of property tax that the organization must pay to the budget.

As already mentioned, tax authorities most often prohibit companies from reducing taxable profit by the amount of expenses for the purchase of household appliances, equipment, interior items and other similar objects. At the same time, they insist that property tax must be paid on these assets.

In addition to the above position of the tax authorities, there are two more points of view on this issue.

First opinion. Household appliances and electronics cannot be included in current (materials, costs) or non-current (fixed assets, equipment for installation) assets. The cost of its acquisition, regardless of the amount, should be taken into account as other expenses and reflected in the debit of account 91 “Other expenses”, since the specified property is not directly related to production process. In other words, household appliances are not subject to property tax.

Second opinion. Depending on the cost of acquisition, household appliances and electronics should be included in fixed assets or reflected as inventory. The fact is that in the Regulations on accounting and financial reporting in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, assets are not divided into production and non-production. That is, the same rules apply to any assets.

If household appliances meet the requirements listed in paragraph 4 of PBU 6/01, in accounting they should be included in fixed assets, the useful life should be determined and depreciation should be calculated during this period. To bring tax and accounting accounting closer together, it is advisable to establish equal useful lives for the named assets.

Fixed assets worth no more than 20,000 rubles. per unit can be reflected in accounting and reporting as part of inventories, that is, written off as expenses at a time after commissioning (clause 5 of PBU 6/01). Moreover, the organization can independently establish in its accounting policy a different limit on the value of such property, not exceeding 20,000 rubles. per unit, for example 18,000 rubles. In this case, it must ensure the safety of these objects and proper control over their movement. That is, keep cards and journals of accounting, issue or movement of objects, assign them to financially responsible persons, reflect them on off-balance sheet accounts, etc.

Majority household appliances costs less than 20,000 rubles. This means that in accounting their cost can be included in expenses immediately after commissioning. In this case, the cost of purchased household appliances is written off to the debit of cost accounting accounts (accounts 20, 23, 25, 26, 29 or 44) and does not participate in the calculation of property tax.

Expensive household appliances and equipment (costing more than 20,000 rubles per unit or over the limit established by the organization) are subject to depreciation over their useful life. Consequently, the residual value of these assets is included in the tax base for property tax.

The Russian Ministry of Finance shares a similar opinion. In a letter dated 04/21/2005 No. 03-06-01-04/209, he explained that when purchasing household appliances and other property to ensure normal working conditions for employees, the acquired assets are accepted for accounting as fixed assets and are subject to corporate property tax.

Employees are guaranteed:

state assistance systemic organization labor rationing;

application of labor standardization systems determined by the employer taking into account the opinion of the representative body of employees or established by a collective agreement.

Article 160. Labor standards

Labor standards - production standards, time standards, number standards and other standards - are established in accordance with the achieved level of technology, technology, organization of production and labor.

Labor standards may be revised as they are improved or implemented new technology, technology and carrying out organizational or other measures that ensure an increase in labor productivity, as well as in the case of using physically and morally outdated equipment.

Achieving a high level of production (provision of services) by individual workers through the use of new work methods and improvement of workplaces on their initiative is not a basis for revising previously established labor standards.

Article 161. Development and approval of standard labor standards

For homogeneous work, standard (intersectoral, sectoral, professional and other) labor standards can be developed and established. Model standards labor are developed and approved in the manner established by the federal body authorized by the Government of the Russian Federation executive power.

Article 162. Introduction, replacement and revision of labor standards

Local regulations, providing for the introduction, replacement and revision of labor standards, are adopted by the employer taking into account the opinion of the representative body of employees.

Employees must be notified of the introduction of new labor standards no later than two months in advance.

Article 163. Ensuring normal working conditions to meet production standards

The employer is obliged to provide normal conditions for employees to fulfill production standards. Such conditions include, in particular:

good condition of premises, structures, machines, technological equipment and equipment;

timely provision of technical and other documentation necessary for work;

proper quality materials, tools, other means and items necessary to perform the work, their timely provision to the employee;

working conditions that meet labor protection and production safety requirements.

Employers are obliged to ensure safety and working conditions that comply with state regulations regulatory requirements labor protection.

Working conditions here mean a set of factors in the working environment and the labor process that affect the performance and health of the employee.

Article 163 of the Labor Code of the Russian Federation includes the following as normal working conditions:

Good condition of premises, structures, machines, technological equipment and equipment;

Timely provision of technical and other documentation necessary for work;

Proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee;

Working conditions that meet labor protection and production safety requirements.

To create such conditions, organizations incur costs associated with:

Construction and maintenance of washbasins and showers;

Providing employees with special clothing and special food;

Equipment and proper maintenance of rest rooms, etc.

For profit tax purposes, these expenses relate to other expenses associated with the production and (or) sale of products (works, services), and can reduce taxable profit if three conditions are met.

First, the costs must be justified. In this case, justified expenses are understood as economically justified expenses, the assessment of which is expressed in monetary form.

Secondly, they must be documented by any documents that are drawn up in accordance with the legislation of the Russian Federation, including documents that indirectly confirm the expenses incurred. The main thing is that, based on the documents, one can make an unambiguous conclusion that the expenses actually took place (Resolutions of the Federal Antimonopoly Service of the North Caucasus District dated June 4, 2008 N F08-2581/2008, FAS Volga District dated May 29, 2008 in case No. A65-27141/ 2007).

Thirdly, expenses are incurred to carry out activities aimed at generating income. At the same time, the taxpayer’s expenses must be correlated with the nature of his activity, and not with the receipt of profit (Letter of the Ministry of Finance of Russia dated July 17, 2008 N 03-03-06/1/414).

Labor are expenses for ordinary activities and are reflected in the debit of cost accounts. Assets acquired to ensure normal working conditions, depending on the adopted accounting policy, can be accounted for either as part of fixed assets (on account 01 “Fixed Assets”), or as part of inventories (on account 10 “Materials”).

Accounting for the costs of equipping a rest room and food service point

Providing sanitary, household, medical and preventive services to employees is the responsibility of the employer.

For these purposes, organizations, in accordance with established standards, equip sanitary facilities, rooms for eating, rooms for rest during working hours, and rooms specially designed for psychological relief.

The requirement to create rooms for eating also follows from building codes and regulations. Thus, clause 2.49 of SNiP 2.09.04-87* “Administrative and service buildings” stipulates that enterprises must have canteens or canteens, and if the number of shifts is less than 30 people, a room for meals can be equipped instead of a canteen.

To equip these rooms, organizations purchase refrigerators, kettles, microwave ovens, freezers, electric stoves, vacuum cleaners, tables, heaters, TVs, stands, table lamps, mirrors, etc. (example 1).

Example 1. In accordance with the collective agreement and the order of the manager, to arrange a room for lunch and rest, Mercury LLC purchased a TV worth 28,500 rubles, including VAT - 4,347 rubles, a microwave oven worth 7,800 rubles, including VAT - 1190 rub.

Payments for the TV and microwave oven are made in non-cash form. According to the accounting policy of Mercury LLC, for accounting purposes, assets that meet the criteria of fixed assets, but costing no more than 20,000 rubles. per unit are reflected in inventories.

The purchased TV satisfies the conditions of clause 4 of PBU 6/01 and is therefore taken into account as part of fixed assets at its original cost. The microwave oven is accepted for accounting as part of the inventory at its actual cost.

The organization has the right to deduct the amount of VAT presented by the supplier after registering the TV and microwave oven in the presence of the supplier’s invoice.

The following accounting entries were made to account for assets acquired to furnish a room for lunch and rest:

RUB 24,153 (28 500 - 4347)

the costs of purchasing a TV are reflected based on the supplier’s shipping documents;

K-t sch. 60 "Settlements with suppliers and contractors"

the amount of VAT on the purchased TV is reflected;

a television was accepted for accounting as an object of fixed assets;

K-t sch. 51 "Current accounts"

settlements have been made with the TV supplier;

Dt sch. 10 "Materials"

K-t sch. 60 "Settlements with suppliers and contractors"

6610 rub. (7800 - 1190)

the purchase of a microwave oven is reflected;

Dt sch. 19 "Value added tax on acquired assets"

K-t sch. 60 "Settlements with suppliers and contractors"

the amount of VAT on the purchased microwave oven is reflected;

Dt sch. 68 "Calculations for taxes and fees"

K-t sch. 19 "Value added tax on acquired assets"

the submitted VAT amount has been accepted for deduction;

K-t sch. 10 "Materials"

the cost of the microwave oven was written off as general business expenses;

The cost of the microwave oven is reflected.

In the situation under consideration, the need to arrange a room for lunch and rest is provided for by the collective agreement. The organization's expenses for its equipment (including the purchase of a TV and microwave oven) are justified and related to the provision of sanitary services for employees, i.e. have a production focus.

The cost of the purchased microwave oven does not exceed 20,000 rubles. Consequently, the organization has the right to take into account its cost at a time as part of other expenses associated with production and sales (Resolutions of the Federal Antimonopoly Service of the North-Western District dated November 13, 2006 in case N A56-51313/2004, FAS West Siberian District dated April 2, 2007 N F04- 1822/2007 (32980-A27-40) in case No. A27-11993/2006-2).

The purchased TV is recognized as a fixed asset in tax accounting, since its initial cost is more than 20,000 rubles. Depreciation on the TV will begin on the 1st of the month following the month in which it is put into operation.

Cost accounting for smoking room equipment

In accordance with the Tobacco Smoking Control Law, smoking is prohibited in the workplace, with the exception of smoking in specially designated areas that must be organized by employers.

The requirement for special smoking areas follows from the regulations current legislation, therefore, for profit tax purposes, the costs of equipping and maintaining such rooms can be taken into account by taxpayers as part of expenses that reduce taxable profit in full (example 2).

Example 2. In accordance with the order of the manager, an organization purchased a set of furniture worth 120,500 rubles to equip a smoking room. (including VAT - 18,381 rubles), metal ashtrays (5 pcs. at a price of 1,800 rubles) worth 9,000 rubles. (including VAT - 1373 rubles). Payments for a set of furniture and ashtrays were made in cashless form.

According to the accounting policy, for accounting purposes, assets that meet the criteria of fixed assets, but with a value of no more than 20,000 rubles. per unit are reflected in inventories. The purchased set of furniture is accounted for as part of fixed assets at its original cost. Since the cost of ashtray bins does not exceed 20,000 rubles, these material assets are taken into account in account 10 “Materials”. In accounting, entries for accounting for assets acquired for furnishing a smoking room are made by analogy with example 1.

For tax purposes, the cost of ashtrays is taken into account at a time as part of other expenses associated with production and sales. The purchased set of furniture is recognized as a fixed asset in tax accounting, since its initial cost is more than 20,000 rubles.

Cost accounting for the purchase of drinking water

Many employers strive to create comfortable working conditions for their employees, in particular, by purchasing coolers and drinking water. Is it possible to take into account the costs associated with the acquisition of these material assets for profit tax purposes? There are currently two positions on this issue.

Position 1. Costs are taken into account if there is a conclusion that tap water is unsuitable for drinking. The Letter of the Ministry of Finance of Russia dated December 2, 2005 N 03-03-04/1/408 explained that the costs of purchasing a cooler and clean drinking water for employees can be taken into account for profit tax purposes if, according to the conclusion of the sanitary-epidemiological service, the water in the water supply is unsuitable for drinking. A similar opinion is expressed in the Letter of the Federal Tax Service of Russia for Moscow dated January 30, 2009 N 19-12/007411, Resolutions of the FAS Volga District dated June 10, 2008 in case No. A65-28948/2007, FAS North-Western District dated April 12, 2007 in the case N A13-441/2005-21, etc.).

Position 2. Expenses for the purchase of drinking water are taken into account without a conclusion about the unsuitability for drinking of tap water (Resolution of the Federal Antimonopoly Service of the Moscow District dated April 8, 2009 N KA-A40/231-09-2 in case No. A40-28783/08-107-86, FAS Moscow District dated January 27, 2009 N KA-A40/13199-08 in case N A40-24969/08-115-63, FAS East Siberian District dated April 23, 2009 N A33-8434/07-F02-1511/09 in case N A33-8434/07, etc.).

In our opinion, in the case under consideration, purchased drinking water is necessary to ensure normal operation not only in production workshops, but also in the office. Therefore, all expenses for the purchase of water can be taken into account for profit tax purposes (example 3).

Example 3. According to the order of the manager, in order to provide for the household needs of employees related to the performance of their work duties, the organization purchased a self-cleaning water cooler worth 11,700 rubles, including VAT - 1,785 rubles, as well as drinking water that complies with sanitary standards , 10 bottles for 150 rubles. in the amount of 1500 rubles, including VAT - 230 rubles. The bottle belongs to the water manufacturer and, according to the contract, is subject to mandatory return. Its collateral value is 200 rubles.

According to the accounting policy, for accounting purposes, assets that meet the criteria of fixed assets, but with a value of no more than 20,000 rubles. per unit are reflected in accounting as part of inventories.

To avoid unjustified overestimation of settlements with suppliers and contractors for supplied bottles, account 76 “Settlements with various debtors and creditors” is used. Since the cost of a cooler and drinking water does not exceed 20,000 rubles, these material assets are taken into account in account 10 “Materials”.

Accounting entries for cooler and drinking water accounting are as follows:

Dt sch. 10 "Materials"

K-t sch. 60 "Settlements with suppliers and contractors"

9915 rub. (11 700 - 1785)

the purchase of a water cooler is reflected;

Dt sch. 19 "Value added tax on acquired assets"

K-t sch. 60 "Settlements with suppliers and contractors"

the amount of VAT on the purchased cooler is reflected;

Dt sch. 68 "Calculations for taxes and fees"

K-t sch. 19 "Value added tax on acquired assets"

the submitted VAT amount has been accepted for deduction;

Dt sch. 26 "General business expenses"

K-t sch. 10 "Materials"

the cost of the water cooler is written off as general business expenses;

Dt sch. 012 "Low value assets"

the cost of the water cooler is reflected;

Dt sch. 60 "Settlements with suppliers and contractors"

K-t sch. 51 "Current accounts"

settlements have been made with the cooler supplier;

Dt sch. 10-1 "Raw materials and materials"

K-t sch. 60 "Settlements with suppliers and contractors"

1270 rub. [(150 - 23) x 10 pcs.]

the purchase of drinking water is reflected;

Dt sch. 19 "Value added tax on acquired assets"

K-t sch. 60 "Settlements with suppliers and contractors"

230 rub. (23 x 10 pcs.)

the amount of VAT presented by the supplier is reflected;

Dt sch. 68 "Calculations for taxes and fees"

K-t sch. 19 "Value added tax on acquired assets"

the VAT amount is accepted for deduction;

Dt sch. 10-4 "Containers and packaging materials"

2000 rub. (200 x 10 pcs.)

Receipt of reusable packaging subject to return is reflected;

K-t sch. 51 "Current accounts"

the deposit for the container has been transferred;

Dt sch. 26 "General business expenses"

K-t sch. 10-1 "Raw materials and materials"

the cost of drinking water is included in general business expenses;

Dt sch. 60 "Settlements with suppliers and contractors"

K-t sch. 51 "Current accounts"

settlements have been made with the water supplier;

Dt sch. 76 "Settlements with various debtors and creditors"

K-t sch. 10-4 "Containers and packaging materials"

the return of bottles is reflected;

Dt sch. 51 "Current accounts"

K-t sch. 76 "Settlements with various debtors and creditors"

the receipt of the deposit value of the container is reflected in the account.

Let us assume that an organization does not have the right to recognize expenses for the purchase of drinking water for tax purposes, since it does not have a conclusion from the sanitary-epidemiological service that tap water is unsuitable for drinking. In this case, a permanent difference in the amount of 13,200 rubles arises in accounting. (11,700 + 1500), from which it is necessary to calculate a permanent tax liability in the amount of 2,640 rubles. (13,200 x 20%). The accounting reflects a permanent tax liability:

If the organization believes that the provisions of paragraphs. 7 clause 1 art. 264 of the Tax Code of the Russian Federation allows the recognition of expenses for the purchase of a cooler and water, then they are included at a time in other expenses associated with production and sales, since the cost of material assets does not exceed 20,000 rubles.

Accounting for the cost of purchasing air conditioners

The specific conditions in which employees must work are established by intersectoral and sectoral labor protection rules, state standards, as well as sanitary standards, in particular:

SNiP 2.09.04-87* “Administrative and domestic buildings”, which contains general requirements for ventilation and air conditioning in administrative premises for various purposes;

SanPiN 2.2.2/2.4.1340-03 "Hygienic requirements for personal electronic computers and organization of work", according to which the premises where they are located and work personal computers, it is necessary to ventilate every hour;

SanPiN 2.2.2.1332-03 “Hygienic requirements for the organization of work on copying equipment”, according to which the premises of copying production must be equipped with heating, ventilation and air conditioning systems;

SanPiN 2.2.4.548-96 "Hygienic requirements for the microclimate of industrial premises", which stipulates that in summer the air temperature in the room should not exceed 25 ° C with a relative air humidity in the range of 40 - 60%. These rules apply to microclimate indicators in workplaces of all types of industrial premises and are mandatory for all enterprises and organizations.

To fulfill the requirements of these documents and create comfortable conditions in the offices of organizations, they purchase air conditioners. The costs of their purchase can be taken into account provided that the installation of air conditioners is provided for by special standards (Letter of the Department of Taxation and Taxation of Russia for Moscow dated May 16, 2003 N 26-12/26601).

Air conditioners are located and used by the taxpayer in his administrative premises, facilitate the work process and create normal conditions for work. Therefore, the cost of purchasing an air conditioner can reduce profits for tax purposes (Resolutions of the Federal Antimonopoly Service of the Volga Region dated 08/21/2007 in case No. A57-10229/06-33, dated 07/26/2006 in case No. A55-32558/2005) (example 4).

Example 4. In accordance with the order of the manager, in order to comply with sanitary standards for organizing work on copying and duplicating equipment, in March 2010, Mercury LLC purchased an air conditioner (split system) worth 42,355 rubles, including VAT - 6,461 rubles . The installation was carried out by a contractor. Price installation work amounted to 6,500 rubles, including VAT - 992 rubles. The air conditioner was accepted for accounting in April 2010.

According to the accounting policy of Mercury LLC, for accounting purposes, assets that meet the criteria of fixed assets, but costing no more than 20,000 rubles. per unit are reflected in accounting as part of inventories.

The purchased air conditioner is accounted for as part of fixed assets at its original cost.

The following accounting entries were made:

Dt sch. 07 "Equipment for installation"

K-t sch. 60 "Settlements with suppliers and contractors"

RUB 35,894 (42 355 - 6461)

the purchase of an air conditioner is reflected;

Dt sch. 19 "Value added tax on acquired assets"

K-t sch. 60 "Settlements with suppliers and contractors"

the amount of VAT on the purchased air conditioner is reflected;

K-t sch. 07 "Equipment for installation"

the air conditioner was handed over for installation;

Dt sch. 08 "Investments in non-current assets"

K-t sch. 60 "Settlements with suppliers and contractors"

the costs of installing an air conditioner are reflected;

Dt sch. 19 "Value added tax on acquired assets"

K-t sch. 60 "Settlements with suppliers and contractors"

the amount of VAT for the installation of the air conditioner is reflected;

Dt sch. 01 "Fixed assets"

K-t sch. 08-4 "Acquisition of fixed assets"

RUB 41,402 (35 894 + 5508)

an air conditioner has been accepted for accounting as an item of fixed assets;

Dt sch. 68 "Calculations for taxes and fees"

K-t sch. 19 "Value added tax on acquired assets"

7453 rub. (6461 + 992)

the submitted VAT amount has been accepted for deduction;

Dt sch. 60 "Settlements with suppliers and contractors"

K-t sch. 51 "Current accounts"

settlements have been made with the air conditioner supplier;

Dt sch. 60 "Settlements with suppliers and contractors"

K-t sch. 51 "Current accounts"

Settlements have been made with the contractor who installed the air conditioner.

Accounting for the costs of purchasing and servicing interior items

In order to create a favorable image, organizations purchase indoor plants, aquariums, paintings, panels, floor fountains, and interior items, which are taken into account in accounting depending on the valuation either as part of fixed assets or as part of inventories. The Tax Code of the Russian Federation does not contain explanations on how to take these objects into account.

The Letter of the Ministry of Finance of Russia dated May 25, 2007 N 03-03-06/1/311 stated that the costs of purchasing interior items cannot be taken into account in expenses, since they do not meet the criteria established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

At the same time, arbitration practice has recognized it as legitimate to classify the costs of purchasing indoor plants, aquariums, blinds and other interior items as expenses, since these costs relate to the costs of ensuring normal working conditions (Resolution of the Federal Antimonopoly Service of the Moscow District dated January 21, 2009 N KA-A40 /12910-08 in case No. A40-35465/08-139-123, Federal Antimonopoly Service of the West Siberian District dated April 2, 2008 N F04-2260/2008 (3201-A45-40) in case No. A45-10220/07-49/ 89, FAS Volga District dated August 28, 2008 in case No. A55-18124/07, etc.) (example 5).

Example 5. An organization purchased a corner fountain for an office at a cost of 17,600 rubles. (including VAT - 2685 rubles) and a painting for 50,000 rubles. from an individual.

The following accounting entries were made:

Dt sch. 08-4 "Acquisition of fixed assets"

K-t sch. 76 "Settlements with various debtors and creditors"

the costs of purchasing a painting from an individual are reflected;

Dt sch. 01 "Fixed assets"

K-t sch. 08-4 "Acquisition of fixed assets"

the painting has been accepted for accounting as an object of fixed assets;

Dt sch. 76 "Settlements with various debtors and creditors"

K-t sch. 50 "Cashier"

issued cash from the cash register to an individual;

Dt sch. 10 "Materials"

K-t sch. 60 "Settlements with suppliers and contractors"

RUB 14,915 (17 600 - 2685)

the purchase of the fountain is reflected;

Dt sch. 19 "Value added tax on acquired assets"

K-t sch. 60 "Settlements with suppliers and contractors"

the amount of VAT is reflected;

Dt sch. 68 "Calculations for taxes and fees"

K-t sch. 19 "Value added tax on acquired assets"

the submitted VAT amount has been accepted for deduction;

Dt sch. 26 "General business expenses"

K-t sch. 10 "Materials"

the cost of the fountain is written off as general business expenses;

Dt sch. 012 "Low value assets"

the cost of the fountain is reflected.

Let’s assume that an organization does not have the right to recognize expenses for the purchase of interior items for tax purposes. In this case, a permanent difference arises in the amount of 17,600 rubles, from which it is necessary to calculate a permanent tax liability in the amount of 3,520 rubles. (17,600 x 20%). The following entries were made in the accounting:

Dt sch. 99 "Profits and losses", subaccount. "Permanent tax liability"

K-t sch. 68 "Calculations for taxes and fees", subaccount. "Income tax calculations"

If the organization takes a different position and believes that the provisions of paragraphs. 7 clause 1 art. 264 of the Tax Code of the Russian Federation allows the recognition of expenses for the purchase of interior items, then in this case these expenses are included at a time in other expenses associated with production and sales, since the cost of the fountain does not exceed 20,000 rubles.

When purchasing a painting from an individual, an organization is not a tax agent and is not obliged to calculate, withhold and transfer personal income tax, since individuals when selling property (property rights) owned by them, they independently calculate and pay personal income tax to the budget (Letters of the Ministry of Finance of Russia dated October 20, 2009 N 03-04-08-01/71, dated March 13, 2009 N 03-04-06 -01/61).

The employer is obliged to provide normal conditions for employees to fulfill production standards. Such conditions include, in particular:

good condition of premises, structures, machines, technological equipment and equipment;

timely provision of technical and other documentation necessary for work;

proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee;

working conditions that meet labor protection and production safety requirements.

Comments to Art. 163 Labor Code of the Russian Federation

1. In the commented article, the term “production standard” is used in a broader sense, covering the concept of “labor standard” as a whole. Therefore, the administration (employer) of an organization of any form of ownership and management is obliged to ensure that all employees comply with all types of current labor standards and that the normal working conditions discussed in the article are commented on.

2. The normal conditions listed in the commented article are characterized by the condition of equipment (machines, installations, etc.) at workplaces, the level of provision of materials, tools, devices, electricity and other power sources, technological and other documentation necessary to comply with established labor standards. Normal conditions are defined in the same way as the degree of compliance with safety rules and regulations, the required level of lighting, heating, ventilation and other factors external environment affecting the performance and health of workers.

Technological documentation is the basis for the development and implementation of technological processes. This includes operational and route maps, technological process maps, technical and standardization maps, etc. Technological and other documentation must contain complete and reliable information necessary to carry out the work (content of processes, operations and procedures), comply with basic GOSTs, unified systems design and technological documentation.

Modern technology is based on various power sources, and therefore even minor interruptions in the supply of electricity or other power sources lead to a shutdown of production and large economic losses, including loss of working time.

When assessing and maintaining normal working conditions, the following groups of factors should be taken into account: sanitary and hygienic (working environment in the workplace); psychophysiological (determined by the content of the labor process, repetition of the work performed, etc.); aesthetic (the attractiveness of working conditions affects its productivity); socio-psychological (characterize the relationships between members of the work team, its psychological climate).

Quantitative and qualitative assessment the cumulative impact of all factors on the performance, health and activity of the worker is expressed in the indicator of the severity of work, which, in turn, is used in assessing the intensity of work, as well as in establishing optimally intense labor standards and their implementation.

3. The employer is obliged to provide normal conditions for employees to fulfill production standards.

15.11.2014 Good evening, Andrey. IN Article 163 of the Labor Code of the Russian Federation it is said: The employer is obliged to provide normal conditions for employees to fulfill production standards.

Such conditions include, in particular: serviceable

14.11.2014 in accordance with Article 157 of the Labor Code, payment for downtime due to the fault of the employer is paid in the amount of 2/3 of the average wages. When registering downtime, you can refer to Article 163 of the Labor Code of the Russian Federation.

The employer is obliged to provide normal conditions for employees to fulfill production standards. Such conditions include, in particular: good condition

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Article 163 of the Labor Code of the Russian Federation

Technological documentation is the basis for the development and implementation of technological processes. This includes operational and route maps, technological process maps, technical and standardization maps, etc.

Technological and other documentation must contain complete and reliable information necessary to perform the work (content of processes, operations and procedures), comply

Labor Code of the Russian Federation

• good condition of premises, structures, machines, technological equipment and equipment;
• timely provision of technical and other documentation necessary for work;
• proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee;
• working conditions that meet labor protection and production safety requirements.

Article 163 of the Labor Code of the Russian Federation establishes the employer’s obligation to ensure normal working conditions to meet production standards.

In accordance with Article 163 of the Labor Code of the Russian Federation, the employer is obliged to ensure the good condition of premises, structures, machines, technological equipment and equipment; documentation necessary for work; proper quality of materials and tools necessary for work; working conditions that meet labor protection and production safety requirements.

Achieving a high level of production (provision of services) by individual workers through the use of new work methods and improvement of workplaces on their initiative is not a basis for revising previously established labor standards. Article 161. Development and approval of standard labor standards. For homogeneous work, standard (intersectoral, sectoral, professional and other) labor standards can be developed and established.

Article 163 labor code