Other income - what is it? Types and accounting of other income. Other income What is other income

Other means those not directly related to the main activities of the enterprise. These expenses and incomes are very important within the general business practice of the company; they cannot be avoided, despite the fact that they are auxiliary. Accountants often find it difficult to attribute financial results to the correct balance sheet item. Today we’ll look at other income and expenses.

Others – what are they?

The connection between costs and profits with the main or “other” activities of the organization can be traced based on data from the Unified State Register of Legal Entities extract. This document sets out the types of activities of the company indicated as the main ones during registration. If costs or receipt of money are not associated with the conduct of these particular types of activities, they should be attributed to accounting other things.

Other income: definition

Chart of accounts 9/99 “Income of the organization” regulates the assignment of finances to certain items. Chapter 3 “Other receipts” provides an open list of incoming funds for this purpose. It is customary for an accountant to include:

  • funds received as a result of the sale of fixed assets;
  • interest on loans provided to the organization;
  • proceeds transferred free of charge;
  • funds paid due to damage (for example, from insurers);
  • losses from previous years;
  • differences in exchange rates;
  • irrecoverable accounts payable.

NOTE! The list is open - you can include in it other financial receipts that meet the “other” purpose. They must be provided for in the accounting policies of the organization. Examples of such income are surpluses discovered during inventory, remnants of usable materials or spare parts after disposal, etc.

If an enterprise is engaged in cargo transportation and simultaneously rents out a warehouse, rental income should be classified as other income. But if the main activity of the company is renting warehouses, then the profit from this will be the main and not other income.

What expenses are included in other expenses?

Information on other expenses is contained in Chapter 3 of PBU 9/99 mentioned above. The listing of other expenses is also contained in an open list, which means that the accounting policy has the right to expand it. Most often, the following types of other expenses have to be included on the balance sheet:

  • losses incurred during the sale of fixed assets;
  • interest on loans received;
  • costs associated with opening and maintaining a bank account;
  • reserve fund for doubtful debts (every organization should have one);
  • penalties, fines, monetary sanctions for violation of obligations to counterparties and tax authorities;
  • losses of previous years recognized as such in the reporting period;
  • receivables that have already expired;
  • currency difference with a minus sign.

ATTENTION! The accounting policy has the right to justify the classification of other types of costs as “other”. For example, state duties and the amount of property tax are not directly indicated in the list of main expenses, they are not in the list of “other”, which means that the enterprise can independently determine the item of their accounting.

Accounting

Other costs and income are recorded by the accountant in an account specifically designed for this purpose - 91 “Other income and expenses”. Sub-accounts are usually opened for it:

  • 91.1 “Other income”;
  • 91.2 “Other expenses”;
  • 91.9 “Balance of other income and expenses.”

Examples of entries for other income and expenses

  1. Let's imagine that a company leases some property and the lease does not relate to its main activity. Accounting for other income will look like this:
    • debit 76 “Settlements with various debtors and creditors” (or 62 “Settlements with buyers and customers”), credit 91.1 “Other income” - reflection of the accrual of income from leased property;
    • debit 91.2, credit 68 “VAT” – value added tax on the rental amount.
  2. The organization purchased a machine with a useful life of 10 years. After 9 years of use, she decided to sell it. Postings:
    • debit 76, (62), credit 91.1 – customer receivables for purchased fixed assets;
    • debit 01 “Fixed assets”, credit 01.1 – disposal (write-off) of the machine at its original cost;
    • debit 02 “Depreciation of fixed assets”, credit 01 – write-off of the depreciation amount of the machine for 9 years;
    • debit 91.2, credit 01 – write-off of the residual value of the machine;
    • debit 91.2, credit 68 – VAT accrual on the amount of sale of fixed assets;
    • debit 51 “Current account”, credit 76 (62) – deposit of funds by the buyer for the purchase of the machine to the current bank account;
    • debit 91.1, credit 91.9 – reflection of other income (writing off the balance from account 91 to account 99).
  3. Operation to create a reserve for doubtful debts. How to write off debt using this reserve:
    • debit 91.2, credit 63 “Provisions for doubtful debts” - creating a reserve for the amount of debt that was recognized as doubtful;
    • debit 63, credit 62 – write-off of debt recognized as bad (there is a decision of the executive service about the impossibility of collecting it);
    • debit 51, credit 62 - the debtor, recognized as uncollectible, nevertheless repaid the debt;
    • debit 63, credit 91.1 – restoration of the reserve fund using funds received from the debtor.

Tax accounting of other income and expenses

In recognizing income and expenses as other for tax purposes, there are practically no discrepancies with accounting, except for some nuances that we will clarify below.

Other income and taxes

This operation is legally regulated by Art. 250 of the Tax Code of the Russian Federation “Non-operating income” (their list is closed, but more complete than the list of other income).

IMPORTANT! If the receipt is not mentioned in Art. 250 as non-realization, which means it belongs to the main ones.

In the tax accounting process, the amount of revenue rarely differs from that indicated in the balance sheet. But the appearance of such differences in some cases is still possible.

  1. The fixed asset that was sold was modernized, so the amount of depreciation varied by month.
  2. The fixed asset being sold had a different initial cost (for example, it was received by the organization under a leasing agreement).
  3. Positive differences in amounts not reflected in accounting.

Features of taxation of other expenses

The Tax Code of the Russian Federation defines all the subtleties of taxation associated with other expenses in Art. 265 “Non-operating expenses”. Just like income, their transfer is closed and does not allow expansion through other types of activities.

Some other income is not included in tax accounting, although it is mentioned as non-operating income. There are quite a lot of them, most often an accountant has to deal with the following.

  1. The company's expenses on various entertainment, cultural events, and charity.
  2. Budget contributions in the form of fines and penalties for tax payments.
  3. Interest accrued to the counterparty in excess of the limit under Articles 269 and 291 of the Tax Code of the Russian Federation.

IMPORTANT INFORMATION! Due to the difference in tax and accounting recognition of other expenses, permanent temporary differences are formed due to the application of PBU 18/02, the use of which is preferential for small businesses.

Reflection of other income and expenses in accounting

In accounting reports, other income should be reflected in line 2340 “Statement of financial results” - OFR. Other expenses should be reflected in line 2350 with a minus sign. If at the end of the reporting period a receivable or payable is formed on the balance sheet, other income and expenses can be included in its composition.

ATTENTION! The amounts in the financial statements and in tax returns can sometimes differ slightly due to differences in other income and expenses in tax and accounting.

Other income of the organization is recorded in account 91.1 “Other income”. Accounting Regulation 9/99 “Income of the Organization” establishes a list of income related to other income:

    receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization’s assets (subject to the provisions of paragraph 5 of these Regulations);

    receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations);

    receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities) (subject to the provisions of paragraph 5 of these Regulations);

    profit received by the organization as a result of joint activities (under a simple partnership agreement);

    proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods;

    interest received for providing the organization's funds for use, as well as interest for the bank's use of funds held in the organization's account with this bank;

    assets received free of charge, including under a gift agreement;

    proceeds to compensate for losses caused to the organization;

    profit of previous years identified in the reporting year;

    amounts of accounts payable and depositors for which the statute of limitations has expired;

    exchange differences;

    the amount of revaluation of assets;

    Other income.

    Other income also includes income arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc.

For accounting purposes, the amount of other income is determined in the following order:

    The amount of proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods, as well as the amount of interest received for providing the organization’s funds for use, and income from participation in the authorized capitals of other organizations (when is not the subject of the organization’s activities) is determined in a manner similar to that provided for in paragraph 6 of these Regulations.

    Fines, penalties, penalties for violations of contract terms, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor.

    Assets received free of charge are accepted for accounting at market value. The market value of assets received free of charge is determined by the organization on the basis of prices in force on the date of their acceptance for accounting for this or a similar type of asset. Data on prices valid on the date of acceptance for accounting must be confirmed by documents or through an examination.

    Accounts payable for which the statute of limitations has expired are included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

    Other income is accepted for accounting in actual amounts.

Other expenses are recorded in account 91.2 “Other expenses”. In accordance with accounting regulations 10/99 “Organizational expenses,” other expenses include:

    expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets

    expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property

    expenses related to participation in the authorized capitals of other organizations

    expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

    interest paid by an organization for providing it with funds (credits, borrowings) for use;

    expenses related to payment for services provided by credit institutions;

    contributions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

    fines, penalties, penalties for violation of contract terms;

    compensation for losses caused by the organization;

    losses of previous years recognized in the reporting year;

    amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;

    exchange differences;

    the amount of asset depreciation;

    transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

    Other expenses are also expenses that arise as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

For accounting purposes, the amount of other expenses is determined in the following order.

    The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with provision for a fee for temporary use (temporary ownership and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activities), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services provided by credit institutions.

    Fines, penalties, penalties for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

    Accounts receivable for which the statute of limitations has expired and other debts that are unrealistic for collection are included in the organization's expenses in the amount in which the debt was reflected in the organization's accounting records.

    The amounts of asset depreciation are determined in accordance with the rules established for the revaluation of assets.

Other income

"...7. Other income is:

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization’s assets (subject to the provisions of paragraph 5 of these Regulations);

receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations);

(as amended by Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

receipts related to participation in the authorized capitals of other organizations (including other income from securities) (subject to the provisions of paragraph 5 of these Regulations);

(as amended by Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods;

interest received for providing the organization's funds for use, as well as interest for the bank's use of funds held in the organization's account with this bank;

paragraph excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n;

fines, penalties, penalties for violation of contract terms;

assets received free of charge, including under a gift agreement;

proceeds to compensate for losses caused to the organization;

profit of previous years identified in the reporting year;

amounts of accounts payable and depositors for which the statute of limitations has expired;

exchange differences;

the amount of revaluation of assets;

(as amended by Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

Other income.

(as amended by Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

9. Other income also includes income arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. ..."

Source:

Order of the Ministry of Finance of Russia dated 05/06/1999 N 32n (as amended on 04/27/2012) “On approval of the Accounting Regulations “Income of the Organization” PBU 9/99” (Registered with the Ministry of Justice of Russia on 05/31/1999 N 1791)


Official terminology.

Akademik.ru.

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The financial result from other activities is understood as the result of all operations of the organization, other than operations in ordinary activities.

Let's consider the organization's other income. In accordance with paragraph 7 of PBU 9/99, other income includes:

· receipts associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets (taking into account the provisions of paragraph 5 of PBU 9/99);

· receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (taking into account the provisions of paragraph 5 of PBU 9/99);

· income related to participation in the authorized capitals of other organizations (including interest and other income on securities) (taking into account the provisions of paragraph 5 of PBU 9/99);

· profit received by the organization as a result of joint activities (under a simple partnership agreement);

· proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods;

· interest received for providing the organization’s funds for use, as well as interest for the bank’s use of funds held in the organization’s account with this bank;

fines, penalties, penalties for violation of contract terms In a situation of violation of contractual obligations, the organization receives a specific type of income, qualified from the point of view of civil law as losses (Article 15 of the Civil Code of the Russian Federation) or a penalty (Article 330 of the Civil Code of the Russian Federation).

“A penalty is a way of securing obligations in the form of a sum of money received by the counterparty in the event of non-fulfillment or improper fulfillment of obligations in relation to it. A fine or penalty is a type of penalty and differs in the way it is formed: a fine is a fixed amount, a penalty is an amount depending on the time period during which the rights of a party to the contract are violated." E. Glukhovskaya Fines for violation of contracts // "New Accounting, 2007, No. 10.

· assets received free of charge, including under a gift agreement;

· proceeds to compensate for losses caused to the organization;

· profit of previous years identified in the reporting year;

· amounts of accounts payable and depositors for which the statute of limitations has expired;

· exchange differences;

· the amount of revaluation of assets;

· Other income.

Other income also includes income arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. For accounting purposes, the amount of other income is determined in the following order:

b The amount of proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods, as well as the amount of interest received for providing the organization’s funds for use, and income from participation in the authorized capitals of other organizations (when this is not the subject of the organization’s activities) is determined in the actual amount of revenue arising from the terms of the relevant agreements;

ь Fines, penalties, penalties for violations of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor.

b Assets received free of charge are accepted for accounting at market value. The market value of assets received free of charge is determined by the organization on the basis of prices in force on the date of their acceptance for accounting for this or a similar type of asset. Data on prices valid on the date of acceptance for accounting must be confirmed by documents or by conducting an examination;

ь Accounts payable for which the statute of limitations has expired is included in the organization’s income in the amount in which this debt was reflected in the organization’s accounting records;

b The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets;

ь Other receipts are accepted for accounting in actual amounts.

In accordance with paragraph 11 of PBU 10/99, other expenses are:

· expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets (taking into account the provisions of paragraph 5 of PBU 10/99);

· costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (taking into account the provisions of paragraph 5 of PBU 10/99);

· expenses associated with participation in the authorized capitals of other organizations (taking into account the provisions of paragraph 5 of PBU 10/99);

· expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

· interest paid by an organization for providing it with funds (credits, borrowings) for use;

· expenses related to payment for services provided by credit institutions;

· contributions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

· fines, penalties, penalties for violation of contract terms;

· compensation for losses caused by the organization;

· losses of previous years recognized in the reporting year;

· the amount of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;

· exchange differences;

· amount of asset depreciation;

· transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

· other expenses.

Other expenses also include expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.) and expenses associated with eliminating their consequences.

For accounting purposes, the amount of other expenses is determined in the following order:

b The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with provision for temporary use for a fee ( temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activities), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services provided by credit institutions, are determined in the actual amount of expenses arising from the terms of the relevant agreements

ь Fines, penalties, penalties for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization

ь Accounts receivable for which the statute of limitations has expired and other debts that are unrealistic for collection are included in the organization’s expenses in the amount in which the debt was reflected in the organization’s accounting records. Moreover, overdue debt is written off separately for each obligation.

“The grounds for writing off uncollectible debts are:

Inventory data;

Written justification for the impossibility of collecting debts from debtors;

Order (instruction) of the head of the organization to write off such obligations" S.N. Polenova Overdue accounts receivable and taxation of individual transactions // "Accounting", 2007, No. 9.

“The inventory of settlements with debtors is carried out according to the reconciliation reports with the organization’s counterparties. Based on their data, an “Act of Inventory of Settlements with Buyers, Suppliers and Other Debtors and Creditors” is drawn up. The act shows receivables by type (confirmed by debtors, not confirmed by debtors, debt with an expired statute of limitations).

A written justification for the impossibility of collecting debtors' debts is prepared based on a note from the chief accountant, to which supporting documents are attached. Thus, the document that serves as the basis for the unreality of the return of bad debts from a liquidated organization is an entry in the Unified Register of Legal Entities, as well as a letter from the tax authority confirming the fact of liquidation." S. Blinova Overdue accounts receivable // "Calculation", 2007, No. 6.

b The amounts of asset depreciation are determined in accordance with the rules established for the revaluation of assets.

“In practice, there is an opinion that ordinary activities include those types of activities that are listed in the charter. However, entries in the charter of organizations are always made taking into account a fairly wide range of possible types of activities, which organizations may not carry out at all or resort to extremely rarely. Consequently, statutory records on possible types of activities cannot be an appropriate criterion for dividing all types of activities into ordinary and other” Larionov A.D., Nechitailo A.I. Accounting and taxation of financial results: educational and practical guide. - TK Welby, Prospekt Publishing House, 2006 p.100. Another opinion that exists in practice is the approach according to which it is considered legitimate to provide the functions of determining which types of activities of an organization are ordinary and which are other by its competent management body. The transfer of such functions only to the management of the organization will inevitably lead to the use of this opportunity to determine the usual activities of those of them, information about which will be attractive in the eyes of external users of accounting information. Thus, there is a high degree of probability that with approximately equal volumes of activity of organizations, information about them in the reporting due to different approaches to qualifying types of activities will be accompanied by a loss of comparability of indicators.

Thus, the development of uniform scientifically based criteria with the help of which activities are classified as ordinary or other is an urgent problem in the regulatory regulation of accounting.

Thus, the financial result of an organization is formed from two components, the main of which is the sales result obtained from the sale of products, goods, works and services, as well as from business transactions that constitute the subject of the enterprise’s activities, such as the rental of fixed assets for a fee, transfer of intellectual property objects for paid use and investment of funds in the authorized capital of other organizations.

The second part, in the form of income and expenses not directly related to the formation of the main operating financial result, forms other financial result. If during the reporting period an enterprise made a profit from the sale of products, goods, works, services and other operations that constitute the subject of its activities, then its entire financial result will be equal to the profit from sales plus other income minus other expenses. If a company receives a loss on sales, its total financial result will be equal to the amount of the loss on sales plus other expenses minus other income.

Certain types of income and expenses can be both income and expenses for ordinary activities, and other income and expenses depending on the direction of the organization’s activities (rent, license fees, etc.) (clause 7 PBU 9/99, p. 11 PBU 10/99).

But there are also income and expenses that are always other:

Other income - is one of the main parameters taken into account by the bank when deciding to issue a loan, determining the amount of a possible loan and calculating the interest rate on it. The decision of a credit institution to issue a loan depends not only on the amount of personal... ...
Proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods Expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products
Profit from joint activities (under a simple partnership agreement) Expenses associated with payment for services provided by credit institutions
Interest received for the provision of an organization’s funds for use, as well as interest for the bank’s use of funds held in the organization’s account with this bank Interest paid by an organization for providing it with funds (credits, loans) for use
Fines, penalties, penalties for violation of contract terms Fines, penalties, penalties for violation of contract terms;
Assets received free of charge, including under a gift agreement Deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity
Proceeds to compensate for losses caused to the organization Compensation for losses caused by the organization
Profit of previous years revealed in the reporting year Losses of previous years recognized in the reporting year
Amounts of accounts payable and depositors for which the statute of limitations has expired Amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection
Exchange differences Exchange differences
Amount of revaluation of assets Asset writedown amount
Receipts arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. Transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events
Other income Expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.)
- is one of the main parameters taken into account by the bank when deciding to issue a loan, determining the amount of a possible loan and calculating the interest rate on it. The decision of a credit institution to issue a loan depends not only on the amount of personal... ...

The procedure for recognizing other income is contained in clauses 15-16 PBU 9/99, and other expenses - in clauses 16-19 PBU 10/99.

Other income and expenses: accounting entries

From the point of view of reflection on accounting accounts, other expenses in accounting are expenses reflected in account 91 “Other income and expenses”. Accordingly, other income is recorded in the same account.

How to calculate other income? For other income, the formula for determining them for the reporting period is simple: just add up the credit turnover of account 91, the subaccount “Other income”. And to obtain a net estimate (without VAT) from the indicated value, subtract VAT from other income, reflected in the debit of account 91, subaccount “VAT”

Similarly, other expenses for the reporting period are accumulated for the reporting period in the debit of account 91, subaccount “Other expenses”.

Typical accounting entries for accounting for other income and expenses:

Operation Account debit Account credit
Income from the sale of fixed assets is reflected 62 “Settlements with buyers and customers” 91-1
The residual value of the sold fixed asset is written off 91-2 01 "Fixed assets"
Accounts payable written off after expiration of the statute of limitations 60 “Settlements with suppliers and contractors” 91-1
Positive exchange rate difference on the foreign currency account is reflected 52 91-1
Negative exchange rate difference on settlements with suppliers in foreign currency is reflected 91-2 60
A fine was recognized to be payable to the supplier for violating the terms of the contract 91-2 76 “Settlements with various debtors and creditors”, subaccount “Settlements for claims”
Depreciation of non-production equipment has been accrued (at the expense of profit) 91-2 02 “Depreciation of fixed assets”
Funds transferred to charity 91-2 51 “Current accounts”
Excess materials were identified based on the results of the inventory 10 "Materials" 91-1
The bank commission for maintaining the account has been written off 91-2 51 “Current accounts”