Sample regrading act. Sample act on re-grading of goods. What to do if misgrading is detected and recognized

The concept of misgrading is familiar to everyone involved in trade. Misgrading is revealed during the inventory of inventory. The reasons for it may be different. In what cases is it possible to offset it, how to properly draw up documents and draw up a matching statement. We will consider these questions in detail below.

What is product regrading?

Misgrading of goods is an excess of one type of product with a simultaneous shortage of another type of product. In this case, inventory items must belong to the same category. For example, according to accounting data, the balances include 6 boxes of Basmati rice and 4 boxes of Indica rice. When taking inventory, it turned out that there are actually 3 Basmati and 7 Indica. The presence of such a situation means that a regrading has occurred.

How misgrading occurs

Based on the results of the inventory, a surplus of goods of one type and a shortage of another were revealed. Why does this happen? There may be several reasons for misgrading. The main ones include:

• the products were incorrectly recorded by the storekeeper upon receipt;
• errors were made when transferring goods from the warehouse to the sales floor;
• insufficient control over warehouse document flow;
• erroneous actions of the cashier when releasing goods to the buyer;
• product labeling was made with violations;
• negligent actions of employees.

In all documents drawn up, the date of re-grading will be considered the day the inventory was taken and errors were discovered. It can be difficult or even impossible to determine the actual date when the goods were mixed up.

How to arrange re-grading during inventory

Firstly, you will need to identify the guilty employees and obtain explanatory notes from them. They are documented in writing and attached to the inventory records. If an employee is found guilty of causing confusion of goods, the amount of damage caused will be reimbursed to him. The shortfall is withheld from wages or paid by the responsible person to the organization's cash desk.

Secondly, carry out a regrading test. This is only possible if certain conditions are met. The offset can only be made on the basis of an order from the head of the company.

Thirdly, the organization’s accountant must reflect the identified fact of misgrading in accounting. There are several ways to reflect:

1. re-sorted goods have the same price, which means the total amount of goods and materials has not changed. Then the accountant makes one entry. The shortage of goods is offset against the identified surpluses.
2. re-sorted goods have different prices, with the amount of surplus greater than the amount of shortage. Then the accountant makes two entries. An offset is made and the difference is attributed to non-operating income.
3. re-sorted goods have different prices, while the amount of the shortage is greater than the amount of the surplus and the perpetrators have not been identified. Then the accountant makes four entries. An offset is made, the remaining amount of the shortfall is reflected, and VAT is charged on it. The missing amount is written off for non-operating expenses.
4. re-sorted goods have different prices, while the amount of the shortage is greater than the amount of the surplus and the culprits have been identified. Then the accountant makes five entries. An offset is made, the remaining amount of the shortfall is reflected, and VAT is charged on it. The shortage is written off to the guilty employee and deducted from his salary.

Fourthly, it is necessary to document the results obtained during the inventory. Data on misgrading are entered into the comparison sheet. In addition, a regrading act must be drawn up.

In what cases can regrading be taken into account?

Attributing surpluses to shortages is not always possible. Methodological instructions for conducting an inventory, approved by order of the Ministry of Finance No. 49 of June 13, 1995. contain an exhaustive list of cases in which it is permissible to offset mismatches. According to the order, the offset of misgrading during inventory is allowed when:

• misgrading was detected during the same audit period
• One employee is responsible for identified surpluses and deficiencies
• misgrading was detected among products of the same category in identical quantities

If at least one of the listed conditions is not met, it is impossible to offset surpluses and deficiencies. In this case it is necessary:

1. write off those products for which a shortage has been identified
2. post the goods for which surpluses have been identified

Explanatory note from the responsible person

The following employees may be recognized as persons materially responsible for the occurrence of misgrading:

• storekeeper
• goods accountant
• salesman-cashier
• warehouse manager
• loader

An employee found guilty of causing confusion with goods is required to provide an explanatory note. This is provided for by Article 193 of the Labor Code of Russia. An explanation must be provided by the responsible person within two working days. The document is drawn up in writing addressed to the chairman of the inventory commission. Explanatory notes belong to the category of personnel documents. It is written in free form and by hand. The note can be written on the organization’s letterhead or on a regular A4 sheet of paper. The explanatory note must contain the following information:

1. The header of the document indicates to whom the note is provided and from whom. In this case, not only the full name is written, but also the position of the responsible person.
2. The title is indicated without quotation marks and is located in the center of the document.
3. The text of the explanatory note should list the goods for which misgrading has been identified. The reason for the confusion is explained below. Measures taken to prevent similar situations in the future are indicated. The responsible person proposes to offset the identified surpluses and defects of the goods.
4. The responsible person confirms the accuracy of the information contained in the explanatory information with his signature. The date of preparation of the document is also indicated.

Proposal and order for the classification of regrading

The proposal to offset the regrading is made by the chairman of the inventory commission. The proposal is drawn up in a special document. It is called a re-grading conclusion. The proposal is submitted to the head of the company for consideration. The document contains the following data:

1. inventory information;
2. information on which goods and in what quantity misgrading was detected;
3. the reasons for the confusion in the goods that are indicated in the explanatory note.

The manager reviews the proposal and makes a decision. If the decision is positive, an order is issued on his behalf to offset the regrading. The order must contain the following information:

• date and number of the inventory order;
• the number of identified surpluses and deficiencies of inventory items;
• reasons for misgrading;
• if identified, information about persons found guilty of causing misgrading;
• order to the chief accountant to offset the surpluses and deficiencies identified during the inventory;
• administrative measures against responsible persons.

Recording in the matching sheet

After drawing up an order to offset the misgrading, a matching sheet is filled out. It contains information about identified surpluses and shortages of inventory items. It has a legally approved form - INV-19. The statement is drawn up in 2 copies. One is kept with accounting documents. The other is given to the person in charge. The comparison sheet is approved by the head of the organization. It is possible to compile the document in printed and written form.

INV-19 consists of three sheets. The first contains information about the organization and financially responsible persons. The second and third sections contain information about goods, the accounting and actual quantities of which differ. Data on inventory items are presented in table form. At the end of the document, the total amounts of discrepancies in the quantity and cost of goods are indicated. The matching statement is filled out by an accountant. The document is signed by the originator and financially responsible persons.

Conclusion

When conducting an inventory, misgrading of inventory items may be identified. This occurs due to the carelessness of those responsible. To properly document the misgrading, it is necessary to: obtain an explanation from those responsible, formulate a proposal and order for offset, and record the results in a matching sheet.

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Re-grading of goods is a case of simultaneous shortage and surplus of inventory items that have the same name, but belong to different grades. This often happens due to a mistake by the sales representative’s storekeepers or the supplier’s assemblers.

How it manifests itself

An example demonstrating what re-grading of goods means is as follows. According to the documents, there should be 10 kg of premium flour in the warehouse, and 10 kg of first grade flour as well. But upon inspection, it was found that in fact there were 9 kg of premium flour left in the warehouse, and 11 kg of first grade flour. If we analyze the results of the audit, we can say the following:

• The remaining stock of one type of product was checked - flour.
• 1 kg of premium flour is not enough. This situation refers to a shortage.
• 1st grade flour is 1 kg more. This case is called surplus.

It should be noted that misgrading can only be identified when there are remains of goods of the same name in the warehouse.

The legislation does not regulate the actions of employees in the event of misgrading. Currently, this is determined by Instructions for Inventory of Fixed Assets No. 69.

How it happens

There may be several reasons for the occurrence of misgrading. Here are some of them:

1. Work with staff at a low level. That is, he does not learn. Non-professional personnel are allowed to work independently.
2. During the period of goods receipt, the storekeeper incorrectly recorded the goods.
3. Invoice documents were issued incorrectly when releasing goods from the warehouse.
4. Weak control over record keeping in the warehouse.
5. Violation of instructions defining the procedure for storing and recording inventory in a warehouse.
6. Mistakes made by cashiers on sales floors when releasing goods to customers.
7. Violation of product labeling procedures.
8. Unfair attitude towards the performance of their duties by workers dealing with material assets.
9. There are cases of abuse by financially responsible persons.
10. The documents were prepared by various employees. Thus, a receipt order can be made by the shop manager, and an invoice for release from the warehouse can be issued by the storekeeper. These documents may contain a product of one name, but the grade is indicated differently or not indicated at all.
11. Poor quality investigation of the misgrading that occurred. The perpetrators are not identified and penalties are not imposed on them.

Consequences

Managers do not always pay attention to the presence of misgrading and do not delve into the reasons for its occurrence. Many believe that it cannot bring large losses or that a minor mis-grading of goods will be covered by surplus.

This is far from true! The fact is that this approach gives rise to abuse by individual financially responsible persons. On the other hand, with a large turnover of goods, misgrading can lead to significant losses. Based on this, the head of the enterprise should organize control over the movement of materials, as well as develop measures to reduce its size.

What dangers does misgrading of goods pose? This event may cause the following problems:

• there is a shortage of some goods that cannot be covered by the resulting surplus;
• a situation may arise that will lead to large losses;
• confusion arises in accounting documents, and in order to eliminate it, additional human resources are needed;
• the product ordering system may be disrupted because it will be based on distorted data on balances;
• Misunderstandings may arise with buyers.

In this situation, a corresponding document is drawn up. We offer a sample act of re-grading goods in the article.

Prevention measures

Practice shows that misgrading usually occurs at enterprises where no attention is paid to the standardization of trade processes. As a result, regrading can significantly reduce the financial stability of the company.

Many people wonder how to minimize the occurrence of misgrading? Each enterprise develops its own measures to prevent this event. However, there are also general actions, the implementation of which leads to minimizing misgrading. These include:

1. Development of local regulatory documentation that reflects the rules for accounting and issuing material assets. These may be various technological manuals, regulations, job descriptions or standards.
2. Organization of effective control over the implementation of the entire regulatory framework in warehouses, as well as in other areas and workshops in which trade is carried out.
3. Regular outreach to staff.
4. Introduction of automated processes for receiving and issuing goods based on special computer technology systems. To achieve this, personal AVMs should be widely implemented.
5. Engaging specially trained personnel to work with automated wealth accounting systems. It is advisable that only permanent staff be used for these works.
6. Organization of frequent mini-checks for the availability of remaining goods.
7. Conduct employee certification more often. This contributes to the continuous improvement of their qualifications. Such workers make fewer mistakes.

Thus, the presence of misgrading can lead to considerable problems. However, it is impossible to completely get rid of it. How should the presence of misgrading be taken into account and documented?

How to draw up an act on re-grading of goods

The presence of misgrading can be detected during the process of receiving goods or during inventory. If it was discovered upon receipt of the goods from the supplier, then the financially responsible person or the commission that was organized for the period of acceptance of the goods draws up a corresponding document.

The act of re-grading goods, the form of which, according to the unified form No. M-7, is called “Act of acceptance of goods,” must be approved by the head of the enterprise.

If misgrading is identified during the inventory period, then a special commission must draw up a protocol that reflects all identified deficiencies and surpluses of goods.

Before making a decision whether to offset or not, it is necessary to establish the nature of the shortage. If it was formed not due to the natural loss of reserves, but due to those financially responsible, then it should be established who these persons are.

After identifying the culprits, the protocol of the inventory commission describes the details of how the misgrading of goods occurred. This means that explanations must be taken from those responsible, which are attached to the protocol. Explanations are taken both from financially responsible persons and, if necessary, from members of the inventory commission.

Then the drawn up protocol must be reviewed and approved by the head of the enterprise within five days.

In addition to the compiled protocol, the regrading must be reflected in the accounting documents. They account for both surplus and shortage of goods. Such postings are made to account 28. If there is a surplus of goods, then this is recorded in the debit part of it. If there is a shortage, then entries are made in the credit area of ​​the account.

Conclusion

Thus, the primary document on the basis of which the inventory results are reflected in accounting is the minutes of the meeting of the special commission. This document establishes the reasons for the misgrading, the perpetrators, and determines the amounts of shortages and surpluses. This protocol is accompanied by all lists of goods, explanatory notes for all those responsible and calculations of the cost of missing material assets and surpluses.

Inventory in trade organizations often reveals misgrading of goods - a simultaneous surplus and shortage of one item, but of a different type. Misgrading is a scourge not only for warehouse workers, but also for accountants. Read our article on how to solve this problem.

The appearance of misgrading is possible if the procedure for receiving and storing goods in a warehouse is violated and there is no proper internal control over the movement of goods. Sometimes the reason for misgrading is simply the inattention of the financially responsible person releasing the goods.

This is a scary word - inventory

When conducting an inventory, trade organizations are guided by the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (hereinafter referred to as the Guidelines for the Inventory). Mandatory inventory is carried out:

• when transferring property for rent, redemption, sale, as well as during the transformation of a state or municipal unitary enterprise;
• before preparing annual financial statements;
• when changing financially responsible persons;
• when facts of theft, abuse or damage to property are revealed;
• in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;
• during reorganization or liquidation of the organization;
• during an audit (Federal Law of November 21, 1996 No. 129-FZ “On Accounting”).

Re-grading is identified on the basis of the Inventory inventory of inventory items (form No. INV-3), where the shortage of goods of one type is reflected in one line of the inventory, and the surplus in another. Next, form No. INV-3 is transferred to the accounting department of the trading company for the preparation of a Comparison Statement of the Inventory Results of Commodity and Material Assets (Form No. INV-19), in which columns 18-23 are provided to reflect the misgrading. In addition, information about the regrading of goods is also indicated in the Statement of Accounting of Results Revealed by Inventory (Form No. INV-26).

Is offset possible?

It is possible to offset the shortage of goods with surplus if the offset is carried out:

• for the same period;
• in relation to the same person being inspected;
• in relation to goods of the same name in equal quantities.

The decision to offset the shortage with surplus is made by the head of the trading company. The inventory commission submits proposals for consideration to regulate discrepancies between the actual availability of goods and accounting data. The financially responsible person being inspected must submit detailed explanations about the misgrading to the inventory commission. If, after offsetting the shortage with surplus by re-grading, the value of the missing goods exceeds the value of the goods found in surplus, the difference in their value is attributed to the guilty party. If the perpetrators are not identified, then the differences are considered as excess commodity losses and are written off as distribution costs of the trade organization.

With regard to the difference in value from re-grading, which did not cover the shortage of goods, which was not caused by the fault of the financially responsible person, the protocols of the inventory commission must provide comprehensive explanations about the reasons why such a difference is not attributed to the guilty persons.

Let's look at the procedure for reflecting the offset of shortages of goods with surpluses based on re-grading using examples.

Example 1

Organization “A” sells wholesale flour. Before drawing up the annual reports, “A” carried out an inventory, as a result of which a shortage of premium flour was identified in the amount of 200 kg at a price of 17.5 rubles. and surplus first grade flour in the amount of 150 kg at a price of 13.2 rubles. The culprit of the allowed misgrading is the financially responsible person of the organization - the storekeeper.

By decision of the manager, organization “A” offset the shortage of premium flour with a surplus of first grade flour in the amount of 150 kg. The accountant of organization “A” made the following entries:

- 3500 rub. - a shortage of 200 kg of premium flour is reflected (200 kg × 17.5 rubles);

- 1980 rub. - offset of the shortage of premium flour with a surplus of first grade flour is reflected.

When the shortage is offset by the surplus by re-grading, the cost of the missing flour exceeds the cost of the flour that is in surplus by 645 rubles. = 150 kg × (17.5 rubles - 13.2 rubles). Since the storekeeper is to blame for the mis-grading, this difference is attributed to the guilty party. In addition, after the offset, the accounting records of organization “A” continue to include a shortage of premium flour in the amount of 50 kg, the book value of which is 50 kg × 17.5 rubles. = 875 rub. After the offset, the amount of the shortage reflected in account 94 for premium flour amounted to 1,520 rubles. = (645 + 875). Since the storekeeper is to blame for the mis-grading of goods, the amount of the shortage is recovered from the guilty person, who agrees with the shortage.

Tax authorities, when writing off shortfalls, require the VAT payer to restore the amount of tax previously accepted for deduction. Note that this opinion is not indisputable, therefore, when writing off shortfalls, the organization must decide for itself whether it will restore the tax amount or not. Let’s assume that organization “A” has decided not to restore the tax amount.

Debit 73-2 Credit 94
- 1520 rub. - the amount of the deficiency is attributed to the guilty person.

In accordance with Article 246 of the Labor Code, the amount of damage caused to the employer is determined by actual losses, calculated from the market price of the goods in force in the area on the day the damage was caused, but not lower than the book value of the property.

The market price of premium flour on the day of damage is 17.6 rubles. The difference between the book value of premium flour and its market price is 200 kg × (17.6 rubles - 17.5 rubles) = 20 rubles.

Debit 73-2 Credit 98
- 20 rub. - the difference between the market price of flour and its book value is also attributed to the guilty party;

Debit 50 Credit 73-2
- 1540 rub. - the debt for the shortage has been added to the organization’s cash desk;

Debit 98 Credit 91-1
- 20 rub. - the difference between the book value of flour and its market price is recognized as other income of the organization.

Let's consider a slightly different situation.

Example 2

Organization “A” sells wholesale flour. Before drawing up the annual reports, “A” carried out an inventory, as a result of which a shortage of premium flour in the amount of 100 kg was revealed at a price of 17.5 rubles. and surplus first-grade flour in the amount of 150 kg at a price of 13.2 rubles.

The price of flour corresponds to the level of market prices.

The culprit of the allowed misgrading is the financially responsible person of the organization - the storekeeper.

By decision of the manager, organization “A” offset the shortage of premium flour with a surplus of first grade flour in the amount of 100 kg. The remaining surplus of first-grade flour is accepted by the organization for accounting. The accountant of organization “A” made the following entries:

Debit 94 Credit 41 subaccount “Premium flour”
- 1750 rub. - a shortage of 100 kg of premium flour is reflected (100 kg × 17.5 rubles);

Debit 41 subaccount “First grade flour” Credit 94
- 1980 rub. - surplus of first grade flour is reflected in the amount of 150 kg × 13.2 rubles;

Debit 41 subaccount “Premium flour” Credit 41 subaccount “First grade flour”
- 1320 rub. - offset of the shortage of premium flour with a surplus of first grade flour (100 kg × 13.2 rubles) is reflected.

When the shortage is offset by the surplus by re-grading, the cost of the missing flour exceeds the cost of the flour that is in surplus by an amount of 430 rubles. = 100 kg × (17.5 rubles - 13.2 rubles). The difference is attributed to the person at fault.

Debit 73-2 Credit 94
- 430 rub. - the amount of the shortage of premium flour is attributed to the guilty person.

Debit 50 Credit 73-2
- 430 rub. - the amount of debt has been deposited into the organization's cash desk.

If the market price of first-grade flour on the day of the damage was greater than in the example conditions, then in accounting, organization “A” would bring the final balance of first-grade flour to the market value using the following entry:

Debit 41 subaccount “First grade flour” Credit 91-1
- the amount of the difference between the book value of flour and its market price.

Please note

Goods are part of inventories acquired or received from other legal entities or individuals and intended for sale. Amounts of shortages of goods are written off to account 94 “Shortages and losses from damage to valuables” at the actual cost, which consists of the contract price of the goods and the share of transportation and procurement costs (hereinafter referred to as TZR) related to this product (clause 29 of the Accounting Guidelines inventories approved by order of the Ministry of Finance of Russia dated December 28, 2002 No. 119n). Therefore, if a trade organization does not take into account TKR in the actual cost of goods, then the share of TKR recorded in account 44 “Expenses” must be added to the amount of the shortage written off as the debit of account 94 “Shortages and losses from damage to valuables” from account 41 “Goods”. for sale." The procedure for determining the share of consumer goods related to missing goods is determined by the organization independently and is fixed in the accounting policy of the organization.

V. Semenikhin, head of the Semenikhin Expert Bureau

Inaccurate maintenance of the product range in the store's accounting system leads to the appearance of surpluses and shortages of goods, as well as mis-grading. In accounting and tax accounting, the misgrading identified as a result of inventory is reflected differently. We will tell you in the article how to do this correctly and what documents will need to be drawn up.

First of all, let's define misgrading. It means the appearance of a surplus of one type and a shortage of another type of goods of the same name (Letter of the Federal Tax Service for Moscow dated February 17, 2010 No. 16-15/016379).

The reasons for the occurrence of misgrading can be either the lack of a procedure for accepting and storing goods in a warehouse, as well as a document flow procedure, or insufficient internal control of the movement of goods and the negligent attitude of financially responsible persons to their duties.

Accounting

Regulatory documents on accounting allow for mutual offset of surpluses and shortages resulting from regrading (clause 5.3 of the Inventory Guidelines). In particular, the offset can be made for the same audited inventory period, from the same audited person, in relation to inventory items of the same name and in identical quantities.

For obvious reasons, the test is preceded by an inventory. Methodological guidelines for inventory establish that if, when offsetting shortages with surpluses by re-grading, the value of the missing goods is higher than the value of the goods found in surplus, such a difference in value should be attributed to the guilty parties.

At the same time, at a trading enterprise it is not always possible to determine the specific culprit of the misgrading. In this case, the amount differences are considered as shortages in excess of loss norms and are written off as distribution costs.

Documentation

The results of the inventory, as well as the fact of misgrading, must be recorded in the primary documents. Let us recall that at present organizations are not required to use unified forms of primary documents, that is, the results of the inventory can be reflected in documents developed by the trading enterprise independently. As a rule, when developing such documents, the same unified forms are taken as a basis.

So, the result of the inventory is documented in the inventory sheet. If deviations from the accounting data are identified during the inventory, comparison statements are drawn up, which reflect the discrepancies between the accounting indicators and the inventory list data.

If misgrading is detected, the financially responsible person must provide the inventory commission with detailed explanations of what happened (preferably in writing). If the guilty person is not identified, the records of the inventory commission must provide comprehensive explanations of the reasons why such a difference is not attributed to the guilty persons.

Example

During the inventory at the warehouse of a trading organization, the following were identified:

– surplus of seasonal apples in the amount of 25 kg (cost – 35 rubles per kg);

– shortage of Idared apples in the amount of 20 kg (cost – 80 rubles per kg);

– surplus kiwi in the amount of 3 kg (cost – 50 rubles per kg);

– shortage of Conference pears in the amount of 10 kg (cost – 60 rubles per kg).

What we see: for two types of fruits (seasonal apples, kiwi), surpluses were identified, for the same number (Idared apples, pears) - shortages. At the same time, for fruits such as pears and kiwis, surpluses and shortages are not offset, since offset can only be carried out in relation to inventory items of the same name. That is, the accountant must separately capitalize the surplus kiwi and write off (to the guilty parties or expenses) the shortage of pears. But the misgrading of apples can be taken into account in accounting.

Thus, according to the comparison sheet, the enterprise had a surplus of inexpensive apples in the amount of 25 kg in the amount of 875 rubles. and a shortage of more expensive apples in the amount of 20 kg in the amount of 1,600 rubles. Credit can be made only for the smaller of the values: 20 kg of apples at a price of 35 rubles. per kg. For these purposes, the accountant makes entries within one synthetic account (41 “Goods”), indicating different analytics.

In addition, the accountant will need to:

– capitalize surplus seasonal apples in the amount of 5 kg (25 - 20) in the amount of 175 rubles. (5 kg x 35 rub.);

– write off the difference in the cost of apples in the amount of 900 rubles at the expense of the guilty persons or as expenses. (20 kg x (80 - 35) rub.).

Account 41 uses the following analytics:

– 41‑с – seasonal apples;

– 41‑a – “Idared” apples.

The shortage of inventories within the limits of the stipulated norms of natural loss is determined after offsetting the shortage of inventories with surpluses by misgrading. In the event that, after a re-grading offset made in the prescribed manner, there is still a shortage of inventories, the norms of natural loss should be applied only for the name of the inventories for which the shortage was determined. In the absence of standards, the loss is considered as a shortage in excess of the standards (clause 30 of the Guidelines for accounting for inventories).

Currently the following applies to apples:

norms for the natural loss of fresh vegetables and fruits during storage and release in the pantries of public catering establishments (section XLIV);

norms of natural loss of fresh potatoes, vegetables and fruits during short-term storage at bases, warehouses of various types in procurement points (Section XLVII);

norms for natural loss of fresh potatoes, vegetables and fruits during long-term storage in bases and warehouses of various types (section XLVIII);

norms for natural loss of frozen fruits, berries and vegetables during storage (Section XLIX).

As can be seen from the list above, norms for the natural loss of apples at retail trade enterprises have not been established; therefore, the entire resulting shortage must either be recovered from the guilty parties, or (if none have been determined) written off as expenses.

Income tax

Unlike accounting, Sec. 25 of the Tax Code of the Russian Federation does not provide for the possibility of mutual offset of surpluses and shortages resulting from regrading (Letter of the Ministry of Finance of the Russian Federation dated December 1, 2014 No. 03-03-06/1/61228).

Income in the form of the value of surplus inventories identified as a result of inventory is classified as non-operating income (Clause 20, Article 250 of the Tax Code of the Russian Federation).

Losses received by the taxpayer in the reporting (tax) period, in the form of a shortage of material assets in warehouses, at trading enterprises, in the absence of guilty persons, are equated to non-operating expenses (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation). It is worth paying attention that this norm specifies that the fact of the absence of guilty persons must be documented by an authorized government body.

The above formulation practically does not give a trading enterprise a chance to take into account the shortage of goods resulting from misgrading for tax purposes. In the Letter of the Ministry of Finance of the Russian Federation dated May 23, 2016 No. 03-03-06/1/29309, officials indicated that the solution to the issue of mutual offset of surpluses and shortages due to re-grading in tax accounting is possible after making appropriate changes to the Tax Code. And there are no such plans yet.

As often happens, arbitration practice on this issue is contradictory. For example, in the Resolution of the FAS VSO dated 08/22/2012 in case No. A19-20632/2011 (Decision of the Supreme Arbitration Court of the Russian Federation dated 12/19/2012 No. VAS-16243/12 refused to transfer the case to the Presidium of the SAC for supervisory review), the judges supported the tax inspectors, pointing out that it is unlawful to take into account the re-grading of goods in tax accounting. And in the decisions of the Arbitration Court of the Moscow Region dated 08.08.2016 in case No. A40-164384/2015, FAS TsO dated 11.09.2012 in case No. A14-5815/2011 in a similar situation, the arbitrators came to the opposite conclusion: the company lawfully made a mutual offset of surpluses and shortages in regrading, which, in turn, led to clarification of accounting records.

The misgrading of goods identified as a result of the inventory must be correctly reflected in the accounting and tax registers. In the first case, the accountant's algorithm is clearly regulated: regrading of inventory items of the same name and in identical quantities can be credited. The final surplus (shortage) of goods after offset is reflected in the organization’s other income (attributed to the guilty parties or written off as expenses associated with production and sales).

The situation in tax accounting is ambiguous. According to the official position, it is unlawful to offset surpluses and shortages. According to tax authorities and officials, a trading enterprise in the described case must record non-operating income and at the same time non-operating expenses (the latter only if the fact of the shortage is confirmed by a document issued by an authorized government body).

There is an alternative opinion on this matter (supported by some arbitration courts), according to which offsets of surpluses and shortages can be carried out and the volumes of offset misgrading are not subject to capitalization as final surpluses. For obvious reasons, following this position is associated with tax risks.

Guidelines for inventory of property and financial obligations, approved. By Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

Guidelines for accounting of inventories, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.

Order of the Ministry of Industry and Trade of the Russian Federation dated March 1, 2013 No. 252 “On approval of norms for natural loss of food products in the field of trade and public catering.”