Based on paragraph 20 of PBU 10/99, the company must reflect in its accounting policy the procedure for writing off commercial expenses. In accordance with the Instructions for using the Chart of Accounts, commercial expenses for sales must be written off in full or in part to the debit of account 90. In case of partial write-off, the following should be distributed:
costs of packaging work and transportation of goods - in industrial organizations engaged in the production of products, costs are transferred monthly between individual types of shipped products, accounting is carried out according to the indicators adopted at a given enterprise - by weight, volume, cost price, etc.;
Costs of transporting goods – in trading organizations and intermediary firms, costs are distributed between sold items and their balances at the end of each month.
This is the order in which job seekers data package commercial expenses for the sale of goods are partially written off in Alpha LLC and Beta LLC.
Example 1
Let's assume that in June 2018, Alfa LLC shipped products worth a total of RUB 5,310,000 with VAT. At the end of the month, the company's warehouse accounting system showed the presence of unsold items worth RUB 225,000 excluding VAT.
The share of unsold products to sales volume is calculated using the following formula:
225 thousand rubles / (5 million 310 thousand rubles / 1.18) = 225 thousand rubles / 4 million 500 thousand = 5%.
The transportation costs that need to be written off at the end of the month will be:
50 thousand rubles – 5% = 47.5 thousand rubles.
Other commercial expenses are recognized at actual cost.
The accountant of Alpha LLC reflected commercial expenses using the following entries:
Date Correspondence of accounts Amount, RUB Operation content
Dt Kt
30.06.2018 90 44 60,000.00 Advertising expenses written off
30.06.2018 90 44 47,500.00 Transportation expenses have been written off
30.06.2018 90 44 200,000.00 Labor costs written off
30.06.2018 90 44 68,000.00 Labor costs written off
30.06.2018 90 44 10,000.00 The depreciation amount has been written off
Example 2
Let's assume that Beta LLC produces finished products in two types - A and B.
In June 2018, the company shipped goods A worth RUB 6,500,000 including VAT and goods B worth RUB 3,500,000 including VAT.
Let's calculate the share of each type of product in the total sales volume:
Share of product A: RUB 6,500,000 / RUB 10 million = 65%.
Share of product B: RUB 3 million 500 thousand / RUB 10 million = 35%.
Now we need to calculate the share of costs for packaging and transportation work for each type of product – A and B.
We calculate the share of costs for packaging of goods A as follows:
(50 thousand rubles + 19 thousand rubles) x 65% = 44 thousand 850 rubles.
We calculate the share of costs for packaging work for product B as follows:
(50 thousand rubles + 19 thousand rubles) x 35% = 24 thousand 150 rubles.
Share of costs for transportation of goods A:
50 thousand rubles x 65% = 32 thousand 500 rubles.
Share of costs for transportation of goods B:
50 thousand rubles x 35% = 17 thousand 500 rubles.
Let us assume that, in accordance with its accounting policy, Beta LLC distributes advertising costs proportionally to the revenue from each type of product.
Share of advertising costs for product A:
60 thousand rubles x 65% = 39 thousand rubles.
Share of advertising costs for product B:
60 thousand rubles x 35% = 21 thousand rubles.
The accountant of Beta LLC makes the following entries:
Date Correspondence of accounts Amount, RUB Operation content
Dt Kt
30.06.2018 90 44 39,000.00 Advertising expenses for product A have been written off
30.06.2018 90 44 21,000.00 Advertising expenses for product B have been written off
30.06.2018 90 44 32,500.00 The costs of transporting goods A have been written off
30.06.2018 90 44 17,500.00 The costs of transporting goods have been written off.
30.06.2018 90 20 536,000.00 Expenses for wages of employees engaged in production have been written off
30.06.2018 90 44 44 850,00 The costs of paying wages to employees involved in packaging product A have been written off.
30.06.2018 90 44 24 150,00 The costs of paying wages to employees involved in packaging products have been written off.
30.06.2018 90 20 100,000.00 The depreciation amount has been written off
The examples above show how the calculations differ and how production and commercial expenses and commercial expenses for trade purposes are reflected in accounting.
Therefore, it is advisable to specifically highlight the method of distributing commercial costs in the company's accounting policy.