Settlements on claims arise between the parties to business contracts in connection with non-compliance with the terms of these contracts, for example, when materials and goods are not delivered, when materials of lower quality are supplied, when the procedure for settlements with counterparties is violated, etc.
These calculations can be carried out both in court and in pre-trial (claim) procedures. The claim procedure is the least expensive, so it is important for organizations to properly organize and use the work on the timely filing of claims.
The current Federal Law of 05.05.1995 N 71-FZ "On the Enactment of the Arbitration Procedure Code of the Russian Federation" provides for the settlement of disputes out of court in relations with transport organizations and communication organizations on the basis of the relevant Codes.
Currently, the most detailed regulation of the procedure for conducting claims work in the carriage of goods by rail. This procedure is determined by the Federal Law of July 19, 2011 N 248-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Implementation of the Provisions of the Federal Law "On Technical Regulation".
The submitted claim must be considered by the carrier within 30 days, including the written notification of the applicant about the results of the consideration of the claim. The notice must necessarily indicate the grounds for rejecting the claim with reference to the relevant article of the Charter of the Railway Transport of the Russian Federation.
Claims for loss, shortage, damage to goods are presented for each shipment issued by a railway bill of lading. For goods of the same name, loaded at one station, by one consignor to the address of one consignee, it is allowed to send one claim for the number of wagons specified in the commercial act.
For legal entities, the claim must include:
- name of the claimant and data on state registration as a legal entity;
- location of the legal entity (republic, territory, region, city, house number, building, apartment);
- bank details (number of the settlement account in a credit institution, to which the amount of the claim should be received);
- grounds for filing a claim (complete or partial loss of cargo, shortage, delay in delivery, etc.);
- the amount of the claim for each individual claim, for each waybill, for each receipt of cargo acceptance and other documents;
- list of documents attached to the claim.
The claim must include the following information:
- the claim of the applicant;
- the amount of the claim;
- justified calculation of the amount of the claim, if it is subject to monetary value;
- list of attached documents and other evidence;
- other information necessary to resolve the dispute.
The answer to the claim is given in writing and signed by the head and chief accountant. The answer states:
- recognized amount;
- number and date of the payment order for the transfer of this amount;
- the term and method of satisfying the claim, if it does not have a monetary value.
In case of refusal to satisfy the claim (full or partial), a reference to the relevant legal norms and evidence is required to justify the refusal and a list of relevant attached documents.
It should be noted that for the claim to be reflected in the accounting of the applicant, two conditions must be met:
1) either recognition of the claim by the other party to the contract;
2) or the presence of a court decision.
The answer to the claim is sent by registered or valuable mail, by telegraph, teletype, or handed over against receipt.
Reflection in accounting operations related to settlements of claims is carried out in accordance with the current, Accounting Regulations "Income of organizations" PBU 9/99, "Expenses of organizations" PBU 10/99, "Accounting for inventories" PBU 5 / 01;
In accordance with clause 58 of the Guidelines, shortages and damage are accounted for as follows:
1) the amount of shortages and damage within the limits of natural wastage is calculated by multiplying the amount of missing (spoiled) materials by the contractual (sales) price of the supplier. At the same time, transportation costs and value added tax (VAT) related to shortages and damage are not taken into account. Account 60 "Settlements with suppliers and contractors" is debited for the amount of shortages. At the same time, the amount of shortages (damage) is written off to the account of deviations.
The sequence of entries in the accounts of accounting is drawn up as follows:
- Dt c. 10 (15) Set of accounts 60 - for the amount of the cost of actually received materials;
- Dt c. 94 Set of accounts 60 - for the amount of the cost of the missing (spoiled) materials;
- Dt c. 10 (15) Set of accounts 94 - for the amount of missing (spoiled) materials within the norms of natural loss.
The amount of VAT paid upon the acquisition of the inventory is not reversed, since settlements with the supplier in terms of VAT are not subject to adjustment and no damage to the budget is caused.
However, if the damaged materials can be used in the organization or sold at a markdown, then they are accounted for at the prices of the possible sale, and the amount of losses from damage is reduced by this amount. In other words, for the amount of the cost of inventories, capitalized at the price of a possible sale, account 10 is debited and account 94 is credited;
2) the amount of shortages and damage to materials in excess of the norms of natural wastage is taken into account at the actual cost, which includes:
a) the cost of missing (spoiled) materials, calculated as the product of their quantity at the contractual (sales) price of the supplier (excluding VAT). If damaged materials can be sold at a discount, then they are accounted for at the prices of their possible sale with a decrease in the amount of losses from damage to materials;
b) the amount of deviations (transport and procurement costs) payable by the buyer in the part related to the missing (damaged) materials. The specified amount is determined by multiplying the cost of missing (damaged) materials by the percentage of deviations to the total cost of materials by the percentage of deviations to any total cost of materials (at the supplier's selling prices) for this delivery (excluding VAT). The well-known formula for calculating the absolute amount and the average percentage of deviations is used;
c) the amount of VAT related to the cost of shortage and damage to materials, and the amount of VAT related to deviations (transport and procurement costs) associated with their acquisition.
The scheme of accounting entries is as follows:
- Dt c. 10 (15) Set of accounts 60 - for the amount of the cost of inventory under the supply contract;
- Dt c. 19, subaccount 3, set of sc. 60 - for the amount of VAT on the cost of acquired reserves;
- Dt c. 94 Set of accounts 10 - for the amount of the value of the missing reserves;
- Dt c. 94 Set of accounts 19 - for the amount of VAT on the cost of missing stocks;
- Dt c. 76, sub-account 2 "Calculations on claims", Kt sc. 94 - for the amount of the cost of stocks (excluding VAT), for which a claim has been made to the transport organization.
The above scheme of accounting entries should be used regardless of the actual payment for the purchased materials.

Example 1 The Alpha organization paid for materials in the amount of 120,000 rubles, including VAT - 18,305 rubles. In fact, upon acceptance, the delivery amount turned out to be 108,200 rubles. The carrier recognized the amount of the claim.
The following entries are made in the accounting records:
- Dt c. 10 Set of accounts 60 - 100,000 rubles;
- Dt c. 19 Set of sc. 60 - 18,000 rubles - on the amount of accent of the supplier's settlement documents;
- Dt c. 60 Set of accounts 51 - 120,000 rubles. - on the amount of payment;
- Dt c. 94 Set of accounts 10 - upon admission, a shortage of materials in the amount of 10,000 rubles was revealed. without VAT;
- Dt c. 94 Set of accounts 19 - for the amount of VAT on the cost of missing materials - 1800 rubles;
- Dt c. 76, sub-account 2 "Calculations on claims", Kt sc. 94 - for the amount of shortage under the claim presented to the carrier - 11,800 rubles.
In economic practice, the situation is quite common when, under the terms of supply contracts, the ownership of the inventory passes to the buyer only after the stock arrives at the destination station or at the buyer's warehouse.
Supplier accounting records the following:
- Dt c. 62 Set of sc. 90, sub-account 1 "Revenue", - for the amount of the cost of shipped stocks;
- Dt c. 90, subaccount 2 "Cost of sales", Kt sc. 40 (43) - for the amount of the actual cost of shipped stocks;
- Dt c. 90, sub-account 3 "Value Added Tax", Kt sc. 68, sub-account "Value added tax", - for the amount of VAT on the cost of shipped goods;
- Dt c. 94 Set of accounts 62 - for the amount of shortage of stocks identified during their acceptance at the destination station (at contractual prices, including VAT);
- Dt c. 94 Set of accounts 9, subaccount 1 "Revenue";
- Dt c. 76, sub-account 2 "Calculations on claims", Kt sc. 94 - for the amount of the claim against the carrier.

Example 2 Firm "Alpha" shipped lumber, the actual cost of which is 90,000 rubles.
The contractual cost of delivery is 120,000 rubles, including VAT - 18,305 rubles. When accepting cargo at the destination station, sawn timber was accepted in the amount of 108,200 rubles. (in view of VAT).
The following entries were made in the accounting records of Alpha:
- Dt c. 90, subaccount 2 "Cost of sales", Kt sc. 43 - for the amount of the actual cost of the supplied lumber - 90,000 rubles;
- Dt c. 90, sub-account 3 "Value Added Tax", Kt sc. 68 - for the amount of VAT on the cost of shipped lumber - 18,305 rubles;
- Dt c. 62 Set of sc. 90, subaccount 1 "Revenue", - for the amount of the contractual value of the shipped materials - 120,000 rubles;
- Dt c. 94 Set of accounts 62 - for the amount of the shortage revealed during the acceptance of cargo at the destination station, at contractual prices, including VAT - 11,800 rubles;
- Dt c. 94 Set of accounts 19, sub-account 1 "Revenue", - for the amount of the cost of the shortage of lumber at contractual prices, including VAT - 11,800 rubles;
- Dt c. 76, sub-account 2 "Calculations on claims", Kt sc. 94 - for the amount of the claim declared to the carrier - 11,800 rubles.

It should be noted that the amounts of fines by the consignor or consignee to the carrier are recorded separately. Regardless of who claimed the claim (the consignor or the consignee), in the accounting records of the applicant, these amounts are shown as other income, i.e. on the debit of account 76, subaccount 2 "Calculations on claims", and on the credit of account 91, subaccount 1 "Other income". These amounts must be recognized by the carrier (payer) or awarded by the court. Otherwise, they cannot be taken into account and included in gross and taxable profit. However, the amounts of fines, penalties and forfeits are paid in excess of the amount of losses incurred and are not interconnected, although they are ultimately reflected in account 91 "Other income and expenses".
Consideration of the issue of accounting for claims between participants in economic contracts plays an important role in regulating the supply of materials, goods in terms of quality, timing, and ultimately in meeting the deadlines for the production of works and services.

ON THE. Gabets, expert of AG "RADA"

In business practice, it is not uncommon for a partner to fail to fulfill the terms of the contract for one reason or another. To protect its legal rights, the organization must file a claim with the partner. Read about accounting for such transactions in the article.

Procedure for making claims

Filing a claim refers to the pre-trial procedure for settling disputes. In it, one organization points out to another the wrong actions (inaction) or errors committed by it, as a result of which its legitimate interests are infringed. The claim contains demands to eliminate or voluntarily correct these violations. It must be presented in writing signed by the head of the organization (entrepreneur) or his deputy, if it is provided for by law or the charter of the organization. The claim must contain the full name of the organization that submitted it and the respondent organization, indicating all details and postal addresses. The text should set out specific requirements, provide a full and reasonable calculation of the amount of damage caused (shortage, penalties), refer to the clauses of the contract, indicate the names and details of the documents. Such documents include bills of lading, powers of attorney, acts of acceptance of goods by quantity, etc. Their copies must be attached to the claim, duly certified. It is best to send the claim by registered mail or hand it over against receipt. You must keep a postal receipt for the receipt of a registered letter in case of a claim. The deadline for filing claims is established in each case by federal laws, for example, No. 15-FZ “On Communications” dated February 16, 1995, transport charters or an agreement. It is calculated from the moment when the violation of your rights is revealed. Previously, this period was 30 days. Within the same period, the respondent organization must inform you in writing of the outcome of the complaint. The response is drawn up and sent to the plaintiff in the same manner as the claim itself. If the claim is satisfied, the response is accompanied by an instruction to the bank to transfer money with a mark of execution (acceptance for execution) or you are supplied with the missing amount of goods and materials. If a refusal (full or partial) is received ) in satisfying the claim or not receiving a response to it in time, the organization has the right to apply to the arbitration court. You can't go to court right away. Based on Article 148 of the Arbitration Procedure Code of the Russian Federation, the court will leave the statement of claim without consideration if the organization has not previously filed a claim. Together with the statement of claim and all necessary documents, the court will need to submit a postal receipt for sending the claim to the defendant. It will serve as confirmation that you have taken action to resolve the dispute.

How to record claims settlements

To account for settlements on claims made by your organization to suppliers, contractors and other organizations, you should open sub-account 2 “Settlements on claims” to account 76. The organization may file a claim with the supplier (contractor) if: - the supplier has not complied with contractual obligations; values received from him; - arithmetic errors were found in the documents of the supplier (contractor) for the delivered goods (works, services). In the first case, the contract usually provides for the collection of penalties, fines or penalties from the supplier. In accordance with paragraph 8 of PBU 9/99 “Income of the organization”, approved by order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 32n, and paragraph 3 of Article 250 of the Tax Code of the Russian Federation, fines, penalties, forfeits for violation of the terms of contracts are recognized as non-operating income of the organization. They are reflected in accounting wiring: DEBIT 76-2 CREDIT 91-1- penalties, fines, forfeits imposed on the supplier (contractor) and recognized by him or awarded by the court are accrued. DEBIT 94 CREDIT 60- the shortage (damage) of valuables is reflected within the limits stipulated by the contract; DEBIT 76-2 CREDIT 60- a shortage (damage) of valuables in excess of the amounts provided for in the contract is reflected. If the court refuses to recover the amounts of losses from suppliers or transport organizations, the shortage is written off as follows: DEBIT 94 CREDIT 76-2- the shortage (damage) of valuables was written off in excess of the amounts provided for by the contract. If the court made a decision to recover this shortage from the supplier, then in his accounting the sale of the missing valuables is reversed: DEBIT 62 CREDIT 90-1– the sale of the missing values has been reversed; DEBIT 90-2 CREDIT 41 (43)– the cost price of the missing values has been reversed; DEBIT 90-3 CREDIT 68 sub-account "VAT settlements"– VAT on the sale of missing valuables was reversed; DEBIT 62 CREDIT 76-2- the claim submitted by the buyer is reflected; DEBIT 76-2 CREDIT 51 (50, 52)- the debt on the claim is repaid; DEBIT 94 CREDIT 41 (43)- written off the cost of missing values. Example CJSC "Buyer" entered into an agreement with LLC "Seller" for the supply of 12.5 thousand pieces of bricks in the amount of 120,000 rubles, including VAT - 20,000 rubles. When unloading, it turned out that in fact only 11 thousand pieces of it were received at a cost of 105,600 rubles, including VAT - 17,600 rubles. Norms of wastage under the contract are not provided. The cost of 1 piece of brick from the "Seller" is 6 rubles. VAT is charged "on shipment". In the accounting of the "Seller" the following entries are made:DEBIT 51 CREDIT 62- 120,000 rubles - an advance payment for a brick was received; DEBIT 62 CREDIT 90-1- 120,000 rubles - reflected the sale of bricks on the invoice; DEBIT 90-2 CREDIT 41- 75,000 rubles (6 rubles x 12,500 pieces) - the cost of bricks was written off; - 20,000 rubles - VAT was charged on shipment. The following entries were made in the account of the "Buyer":DEBIT 60 CREDIT 51- 120,000 rubles - an advance payment for a brick was transferred to the "Seller"; DEBIT 10-8 CREDIT 60- 105,600 rubles (9.6 rubles x 11,000 pieces) - the actually received brick was taken into account; DEBIT 19 CREDIT 60- 17,600 rubles - accepted for VAT accounting. The "Buyer" drew up a shortage report and made a claim to the "Seller" in the amount of 14,400 rubles, obliging him to return this money. The "seller" pleaded guilty and transferred the money to the "buyer". Accountants of organizations reflected this in the accounting as follows: "Buyer"DEBIT 76-2 CREDIT 60- 14,400 rubles - reflected the shortage of bricks on the invoice; DEBIT 51 CREDIT 76-2- 14,400 rubles - money received for the missing brick according to the claim; "Salesman"DEBIT 62 CREDIT 90-1 14,400 rubles - the sale for the amount of the shortage was reversed; DEBIT 90-2 CREDIT 41 9000 rubles - the cost of the missing brick was reversed; DEBIT 90-3 CREDIT 68 sub-account "VAT settlements" 2400 rubles - VAT on the missing brick was reversed; DEBIT 62 CREDIT 76-2- 14,400 rubles - the claim of the "Buyer" is reflected; DEBIT 76-2 CREDIT 51- 14,400 rubles - money was transferred according to the claim; DEBIT 94 CREDIT 41- 9,000 rubles - the cost of the missing brick was written off. As a result of the investigation conducted by the "Seller", it was reliably proved that the driver Ivanov stole the missing brick for personal needs. The organization ordered Ivanov (in writing) to compensate for his cost. In the accounting of the "Seller" this was reflected in the postings:DEBIT 73-2 CREDIT 94- 9,000 rubles - the amount of damage was attributed to Ivanov; DEBIT 70 CREDIT 73-2- 9,000 rubles - the amount of the shortage was withheld from Ivanov's salary. Please note: since the employee compensates for the damage caused by the crime (theft), the amount of deductions for each salary payment should not exceed 70 percent. If the culprit of the shortage was not identified or the court refused to recover it the amount will be written off as a loss: DEBIT 91-2 CREDIT 94- the shortage is included in other expenses. This loss reduces taxable profit in accordance with paragraph 13 of Article 265 of the Tax Code of the Russian Federation. If you transferred money to the supplier in advance and found an arithmetic error in his account, then your organization has the right to file a claim with him. In this case, an entry is made in the accounting: DEBIT 76-2 CREDIT 60 sub-account "Calculations on advances issued"- the amount of the claim made to the supplier is reflected. If an error is found in the invoice after the received values are credited, this is reflected in the posting: DEBIT 76-2 CREDIT 10 (41…)- reflects the amount of the claim made to the supplier of inventory items.

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Settlements on claims arise between the parties to business contracts in connection with non-compliance with the terms of these contracts, for example, when materials and goods are not delivered, when materials of lower quality are supplied, when the procedure for settlements with counterparties is violated, etc.
These calculations can be carried out both in court and in pre-trial (claim) procedures. The claim procedure is the least expensive, so it is important for organizations to properly organize and use the work on the timely filing of claims.
The current Federal Law of 05.05.1995 N 71-FZ "On the Enactment of the Arbitration Procedure Code of the Russian Federation" provides for the settlement of disputes out of court in relations with transport organizations and communication organizations on the basis of the relevant Codes.
Currently, the most detailed regulation of the procedure for conducting claims work in the carriage of goods by rail. This procedure is determined by the Federal Law of July 19, 2011 N 248-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Implementation of the Provisions of the Federal Law "On Technical Regulation".
The submitted claim must be considered by the carrier within 30 days, including the written notification of the applicant about the results of the consideration of the claim. The notice must necessarily indicate the grounds for rejecting the claim with reference to the relevant article of the Charter of the Railway Transport of the Russian Federation.
Claims for loss, shortage, damage to goods are presented for each shipment issued by a railway bill of lading. For goods of the same name, loaded at one station, by one consignor to the address of one consignee, it is allowed to send one claim for the number of wagons specified in the commercial act.
For legal entities, the claim must include:
- the name of the claimant and data on state registration as a legal entity;
— location of the legal entity (republic, territory, region, city, house number, building, apartment);
- bank details (the number of the current account in a credit institution, to which the amount of the claim should be received);
– grounds for filing a claim (complete or partial loss of cargo, shortage, delay in delivery, etc.);
- the amount of the claim for each individual claim, for each waybill, for each receipt of cargo acceptance and other documents;
- a list of documents attached to the claim.
The claim must include the following information:
- the request of the applicant;
- the amount of the claim;
— a reasonable calculation of the amount of the claim, if it is subject to monetary value;
— list of attached documents and other evidence;
— other information necessary to resolve the dispute.
The answer to the claim is given in writing and signed by the head and chief accountant. The answer states:
- recognized amount;
- the number and date of the payment order for the transfer of this amount;
- the term and method of satisfying the claim, if it does not have a monetary value.
In case of refusal to satisfy the claim (full or partial), a reference to the relevant legal norms and evidence is required to justify the refusal and a list of relevant attached documents.
It should be noted that for the claim to be reflected in the accounting of the applicant, two conditions must be met:
1) either recognition of the claim by the other party to the contract;
2) or the presence of a court decision.
The answer to the claim is sent by registered or valuable mail, by telegraph, teletype, or handed over against receipt.
Reflection in accounting operations related to settlements on claims is carried out in accordance with the current Chart of Accounts, Accounting Regulations "Income of organizations" PBU 9/99, "Expenses of organizations" PBU 10/99, "Accounting for inventories "PBU 5/01, as well as the Guidelines for the accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - the Guidelines).
In accordance with paragraph 58 of the Guidelines, accounting for shortages and damage to inventories (IPZ) is carried out as follows:
1) the amount of shortages and damage within the limits of natural wastage is calculated by multiplying the amount of missing (spoiled) materials by the contractual (sales) price of the supplier. At the same time, transportation costs and value added tax (VAT) related to shortages and damage are not taken into account. Account 60 "Settlements with suppliers and contractors" is debited for the amount of shortages. At the same time, the amount of shortages (damage) is written off to the account of deviations.
The sequence of entries in the accounts of accounting is drawn up as follows:
- Dt c. 10 (15) Set of accounts 60 - for the amount of the cost of actually received materials;
- Dt c. 94 Set of accounts 60 - for the amount of the cost of missing (spoiled) materials;
- Dt c. 10 (15) Set of accounts 94 - for the amount of missing (spoiled) materials within the norms of natural loss.
The amount of VAT paid upon the acquisition of the inventory is not reversed, since settlements with the supplier in terms of VAT are not subject to adjustment and no damage to the budget is caused.
However, if the damaged materials can be used in the organization or sold at a markdown, then they are accounted for at the prices of the possible sale, and the amount of losses from damage is reduced by this amount. In other words, for the amount of the cost of inventories, capitalized at the price of a possible sale, account 10 is debited and account 94 is credited;
2) the amount of shortages and damage to materials in excess of the norms of natural wastage is taken into account at the actual cost, which includes:
a) the cost of missing (spoiled) materials, calculated as the product of their quantity at the contractual (sales) price of the supplier (excluding VAT). If damaged materials can be sold at a discount, then they are accounted for at the prices of their possible sale with a decrease in the amount of losses from damage to materials;
b) the amount of deviations (transport and procurement costs) payable by the buyer in the part related to the missing (damaged) materials. The specified amount is determined by multiplying the cost of missing (damaged) materials by the percentage of deviations to the total cost of materials by the percentage of deviations to any total cost of materials (at the supplier's selling prices) for this delivery (excluding VAT). The well-known formula for calculating the absolute amount and the average percentage of deviations is used;
c) the amount of VAT related to the cost of shortage and damage to materials, and the amount of VAT related to deviations (transport and procurement costs) associated with their acquisition.
The scheme of accounting entries is as follows:
- Dt c. 10 (15) Set of accounts 60 - for the amount of the cost of inventory under the supply contract;
- Dt c. 19, subaccount 3, set of sc. 60 - for the amount of VAT on the cost of acquired reserves;
- Dt c.

94 Set of accounts 10 - for the amount of the value of the missing reserves;
- Dt c. 94 Set of accounts 19 - for the amount of VAT on the cost of missing stocks;
- Dt c. 76, sub-account 2 "Calculations on claims", Kt sc. 94 - for the amount of the cost of stocks (excluding VAT), for which a claim has been made to the transport organization.
The above scheme of accounting entries should be used regardless of the actual payment for the purchased materials.

Example 1 The Alpha organization paid for materials in the amount of 120,000 rubles, including VAT - 18,305 rubles. In fact, upon acceptance, the delivery amount turned out to be 108,200 rubles. The carrier recognized the amount of the claim.
The following entries are made in the accounting records:
- Dt c. 10 Set of accounts 60 - 100,000 rubles;
- Dt c. 19 Set of sc. 60 - 18,000 rubles. - on the amount of accent of the supplier's settlement documents;
- Dt c. 60 Set of accounts 51 - 120,000 rubles. - on the amount of payment;
- Dt c. 94 Set of accounts 10 - upon admission, a shortage of materials in the amount of 10,000 rubles was revealed. without VAT;
- Dt c. 94 Set of accounts 19 - for the amount of VAT on the cost of missing materials - 1800 rubles;
- Dt c. 76, sub-account 2 "Calculations on claims", Kt sc. 94 - for the amount of shortage on the claim made to the carrier - 11,800 rubles.
In economic practice, the situation is quite common when, under the terms of supply contracts, the ownership of the inventory passes to the buyer only after the stock arrives at the destination station or at the buyer's warehouse.
Supplier accounting records the following:
- Dt c. 62 Set of sc. 90, sub-account 1 "Revenue", - in the amount of the cost of shipped stocks;
- Dt c. 90, subaccount 2 "Cost of sales", Kt sc. 40 (43) - for the amount of the actual cost of shipped stocks;
- Dt c. 90, sub-account 3 "Value Added Tax", Kt sc. 68, sub-account "Value Added Tax", - for the amount of VAT on the cost of shipped goods;
- Dt c. 94 Set of accounts

62 - for the amount of shortage of stocks identified during their acceptance at the destination station (at contractual prices, including VAT);
- Dt c. 94 Set of accounts 9, subaccount 1 "Revenue";
- Dt c. 76, sub-account 2 "Calculations on claims", Kt sc. 94 - for the amount of the claim against the carrier.

Example 2 Firm "Alpha" shipped lumber, the actual cost of which is 90,000 rubles.
The contractual cost of delivery is 120,000 rubles, including VAT - 18,305 rubles. When accepting cargo at the destination station, sawn timber was accepted in the amount of 108,200 rubles. (in view of VAT).
The following entries were made in the accounting records of Alpha:
- Dt c. 90, subaccount 2 "Cost of sales", Kt sc. 43 - for the amount of the actual cost of delivered lumber - 90,000 rubles;
- Dt c. 90, sub-account 3 "Value Added Tax", Kt sc. 68 - for the amount of VAT on the cost of shipped lumber - 18,305 rubles;
- Dt c. 62 Set of sc. 90, subaccount 1 "Revenue", - for the amount of the contractual value of the shipped materials - 120,000 rubles;
- Dt c. 94 Set of accounts 62 - for the amount of the shortage revealed during the acceptance of cargo at the destination station, at contractual prices, including VAT - 11,800 rubles;
- Dt c. 94 Set of accounts 19, sub-account 1 "Revenue", - for the amount of the cost of the shortage of lumber at contractual prices, including VAT - 11,800 rubles;
- Dt c. 76, sub-account 2 "Calculations on claims", Kt sc. 94 - for the amount of the claim declared to the carrier - 11,800 rubles.

May 2012

If a you made a claim to your supplier (contractor, carrier), then no postings need to be made until (clause 16 PBU 9/99):

- or the supplier does not recognize your claim (for example, you will receive a letter agreeing to compensate for the damage that was caused to your organization, signed by the head of the supplier organization);

- or the court decision on the recovery of the amount of damage caused to you from the counterparty will not come into force.

On the date when any of these events occurred, the accounting should reflect the supplier's debt to you on the debit of sub-account 76-2 “Calculations on claims”. With which account the subaccount 76-2 on the loan will correspond, depends on the reason for the claim. The most common situations are shown in the table.

Reason for making a claim	Wiring
As a result of an error, the supplier has overpriced in the shipping documents, and you have taken into account the goods at an overpriced price	D 76-2 - K 10 (41)
You paid for the goods in advance, the supplier, as a result of an error, overestimated the price in the shipping documents, but you accepted the goods for accounting at the price established by the contract	D 76-2 - K 60
Due to the fault of the supplier (for example, in connection with the supply of low-quality raw materials), you produced defective products	D 76-2 - K 28
The goods disappeared due to the fault of the transport company (carrier)	D 76-2 - K 60
The supplier who violated the contract must compensate for the losses, pay a fine or forfeit	D 76-2 - K 91-1

On the credit of subaccount 76-2, the amounts received from the supplier are reflected in the posting:

If a your buyers (customers) filed a claim with your organization, then, until the management recognizes it, no postings need to be made. On the date of recognition of the claim, reflect the compensation for damage to the counterparty.

Tags: Accounting

This is due to the fact that both with the cash method and with the accrual method, one of the conditions for writing off the cost of purchased goods as expenses is their sale (paragraph 1 of article 272, paragraph 3 of article 273, subparagraph 3 of paragraph 1 of art. 268, article 320 of the Tax Code of the Russian Federation). The goods transferred to correct the marriage cannot be sold to end consumers, which means that its cost cannot be written off (Articles 470, 471 of the Civil Code of the Russian Federation). Prior to being written off to production (operation), it will not be possible to take into account when calculating income tax and materials transferred to the counterparty for the correction of defects (clause 2 of article 272, subclause 1 of clause 3 of article 273, clause 1 of article 254, subclause 1 paragraph 3 of article 273 of the Tax Code of the Russian Federation). As well as expenses for the acquisition of fixed assets (depreciation deductions) that were not put into operation due to an identified defect (clause 3 of article 272, subclause 2 of clause 3 of article 273, clause 4 of article 259 of the Tax Code of the Russian Federation) .

Settlement of claims: postings in accounting

In case of refusal, a reference to the legislation is indicated in the letter. If the supplier refuses to satisfy the claim, the purchasing organization has the right to go to court. Accounting for claims from the buyer After considering the buyer's claim, the supplier can either decide to satisfy it or refuse.

LLC "Orchid" received from the supplier materials in the amount of 20,000 rubles. When checking, a shortage of 4,000 rubles was found. The organization filed a claim with the supplier.

Account 76.2 accounting of settlements on claims. example, wiring

Debit account Credit account Posting description 76.02 20 Claim for downtime or defect due to the fault of the contractor in the main production was recognized 76.02 23 Claim for downtime or defect due to the fault of the contractor in auxiliary productions was recognized 76.02 29 Claim for downtime or defect due to the fault of the contractor in service facilities was recognized 76.02 28 A claim for the supply of low-quality materials that caused defective products was recognized 76.02 41 A claim was recognized for identified errors in the delivered goods after they were accepted into the inventory warehouse 76.02 51 (52) A claim was recognized against credit organizations for amounts of money erroneously transferred or erroneously debited from the organization's current account 76.02 60 Recognized claim for identified errors on the delivered goods after before acceptance to the warehouse of goods and materials 76.02 91 Reflected recognized by the payer (or awarded by the court) fines, penalties, etc.

Reflection of a claim in accounting: postings

Form and content of the claim Submit the claim in writing in any form.

At the same time, clearly indicate what obligations the counterparty did not fulfill, the provisions of which document were violated (protocol, contract, agreement, etc.), offer your way out of the current conflict situation. Attention: if the organization decides to file a claim with the counterparty, notify him in a timely manner that a violation of the terms of the contract has been identified.

Otherwise, he may refuse to satisfy the claim (see, for example, Article 483 of the Civil Code of the Russian Federation). If the organization decides not to file a claim, but immediately goes to court, its claim will not be considered. It is impossible to go to court without going through the stage of pre-trial resolution of disputes (for example, immediately write a statement of claim for the recovery of a penalty).

This follows from Article 128 of the Arbitration Procedure Code of the Russian Federation and Article 136 of the Civil Procedure Code of the Russian Federation.

Claims Settlement - Postings

VAT paid to the supplier as part of the advance payment. By the deadline set in the contract, Hermes did not have time to purchase the required amount of products and did not deliver. On November 21, Alfa filed a claim against Hermes for violation of the term for fulfilling the contract with a request to terminate it. On November 22, the contract between Hermes and Alpha was terminated. On the same day, Hermes returned to Alfa the advance payment received in the amount of 590,000 rubles. (including VAT - 90,000 rubles). The following entries were made in Alpha's accounting: Debit 76-2 Credit 60 sub-account "Calculations on advances issued" - 590,000 rubles.

- the supplier's debt is reflected in the advance payment amount subject to return due to termination of the contract for the submitted claim; Debit 51 Credit 76-2– 590,000 rubles. – the unworked advance payment is returned by the supplier; Debit 76 subaccount "VAT settlements from advances issued" Credit 68 subaccount "VAT settlements" - 90,000 rubles.

Reflection of settlements on claims in accounting

Accounting for claims from the supplier If the buyer returns the goods that have already been credited at home, then, according to the Ministry of Finance and the Federal Tax Service, this operation refers to reverse sale. The reason for returning the item is irrelevant. In this operation, the buyer is obliged to issue an SF on the returned goods. The buyer may submit the following requirements:

return of advance payment for unfulfilled obligations;
issue a replacement or return of marriage;
eliminate defects;
reduce the price of the contract;
pay fines or penalties.

Upon receipt of a claim, the seller organization has the right to both recognize it and refuse to recognize it.

Unrecognized claims do not affect the calculation of income tax. If a claim is recognized, its accounting depends on the nature of the claim.

Accounting for settlements on claims on account 76.2 (with examples)

Depreciation groups: classification of fixed assets updated The Government of the Russian Federation has corrected the classifier of fixed assets by depreciation groups. The amendments come into force retroactively - from 01/01/2018.< … Выдать увольняющемуся работнику копию СЗВ-М нельзя Согласно закону о персучете работодатель при увольнении сотрудника обязан выдать ему копии персонифицированных отчетов (в частности, СЗВ-М и СЗВ-СТАЖ).

However, these reporting forms are list-based, i.e. contains information about all employees. This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв.

NCT USSR 04/30/1930 No. 169).

Accounting entries for accounting for settlements on claims

As a result of the investigation conducted by the “Seller”, it was reliably proved that the driver Ivanov stole the missing brick for personal needs. The organization ordered Ivanov (in writing) to compensate for his cost. In the accounting of the "Seller" this was reflected in the postings: DEBIT 73-2 CREDIT 94 - 9000 rubles - the amount of damage was attributed to Ivanov; DEBIT 70 CREDIT 73-2 - 9000 rubles - the amount of the shortfall was withheld from Ivanov's salary.

A claim may be made by the buyer to the supplier if:

contractual obligations are violated;
a shortage of incoming valuables was revealed;
arithmetic errors were found in receipt documents.

Account 76.2 “Calculations on claims” is used for settlement of claims presented to the supplier or recognized. In this article, we will consider the aspects of registration of such an operation and settlement of claims in postings.

The claim settlement procedure is mandatory if such a dispute resolution procedure is determined by the Federal Law or the terms of the contract.

The claim is made in writing, the claim letter must reflect the requirements of the applicant and indicate the amount of the claim. The supplier organization considers the claim within 30 days and gives a written response to it.

If you agree to pay, the date is indicated - the number and amount of the payment document by which the debt is repaid. In case of refusal, a reference to the legislation is indicated in the letter.

If the supplier refuses to satisfy the claim, the purchasing organization has the right to go to court.

Accounting for customer claims

After considering the buyer's claim, the supplier can either decide to satisfy it or refuse.

LLC "Orchid" received from the supplier materials in the amount of 20,000 rubles. When checking, a shortage of 4,000 rubles was found.

The organization filed a claim with the supplier.

If the supplier has decided to satisfy the claim, then this is reflected in Orchid LLC as follows:

In case of refusal to compensate for the shortage, its amount is debited to the expense account:

If the supplier fails to comply with the terms of the contract, a fine, penalty or penalty is usually charged. These amounts are also reflected in the expense account.

Accounting for supplier claims

If the buyer returns the goods that he has already managed to credit with himself, then, according to the Ministry of Finance and the Federal Tax Service, this operation belongs to the reverse sale. The reason for returning the item is irrelevant. In this operation, the buyer is obliged to issue an SF on the returned goods.

The buyer may submit the following requirements:

return of advance payment for unfulfilled obligations;
issue a replacement or return of marriage;
eliminate defects;
reduce the price of the contract;
pay fines or penalties.

Upon receipt of a claim, the seller organization has the right to both recognize it and refuse to recognize it. Unrecognized claims do not affect the calculation of income tax.

If a claim is recognized, its accounting depends on the nature of the claim.

Failure to comply with the terms of the contract

If the terms of the contract are violated by the buyer, for example, they were not paid after the shipment of the goods, then the seller has the right to require the buyer to pay a penalty or interest for the delay. Moreover, the law does not provide for the simultaneous collection of both a penalty and interest, except when it is prescribed in the contract.

Podmoskovnye prostory LLC in April 2015 sold a consignment of materials to Podsolnukh LLC in the amount of 138,000 rubles, incl. VAT 21051 rubles. The buyer "Sunflower" overdue payment for 9 days. The amount of the penalty for late payment is 0.15% of the amount of payment for each day of delay.

Podmoskovnye Prostory LLC made a claim to the buyer for the amount of the penalty:

138000 * 0.15% * 9 \u003d 1863 (rubles).

Postings at Podmoskovnye prostory LLC.

Unfortunately, it is not always possible to pay off obligations to suppliers or buyers on time. It happens that the organization has financial problems, and there is no way to pay off its debts on time. And sometimes there are violations of the terms of the contract, for example, failure to meet delivery dates, damage to property or downtime due to the fault of the counterparty. And in this case, it is often necessary to charge penalties. Let's figure out how to calculate and pay off fines in the 1C program: Enterprise Accounting 8 edition 3.0.

In this article, we will consider two options for accounting for a fine.

First - we are suppliers of goods and our buyer has made a delay in payment under the contract.
We reflected the fact of the sale in the program with the document "Sale of goods", the buyer's debt was formed on account 62.01, which was not repaid within the period established by the contract.
In order to accrue penalties, open the tab "Operations", "Accounting", "Operations entered manually"

Create a new document and click the Add button. We fill in the empty fields, for the debit we indicate account 76.02 “Calculations on claims”, for the credit account 91.01 “Other income”

Now, to receive payment from the buyer, we create the document “Receipt to the current account”.
Open the tab "Sales", "Implementation (acts, invoices)"

We select the document "Implementation (acts, invoices)", which reflected the fact of implementation, click the "Create on the basis" button and create the document "Receipt to the current account"

We fill in number, date, agreement, VAT article, purpose of payment.

We post the document and look at the postings that pay off the debt on account 62.

In the event that you automatically upload bank statements to the program, just make sure that when posting the document "Receipt to the current account", the debt is correctly repaid according to the required document (select the method of repaying the debt "By document" and the desired document in the table, or leave the option "Automatically" if there is a debt for this counterparty for only one sales document).
Now we will create a document for the repayment of penalties.
Open the tab "Bank and cash desk", "Bank", "Bank statements"

We press the "Receipt" button and fill out the opened document "Receipt to the current account". We enter the date, number, amount, DDS article, select settlement accounts 76.02 “Calculations on claims”. In the event that you upload statements to the program from a client bank, then make sure that the uploaded document contains account 76.02 and automatic debt repayment.

The second option for accounting for fines is that we are buyers and did not pay the debt for the delivery of goods to the supplier on time. The supplier charges us a fine, which we must pay.
The fact of receipt of goods is reflected in the program by the corresponding document, on account 60.01 there is a debt to the supplier.
As in the first case, we first accrue penalties for late payment, drawing up the document “Manually entered operations”

Fill in the fields in the opened document - date, content, amount. For debit, we indicate account 91.02, for credit, account 76.02.

I want to draw your attention to the subconto that we choose for accounts 91.01 and 91.02 in both situations considered. In this case, the element of the directory "Other income and expenses" is used, which must be correctly configured. We take into account fines under business agreements in income and expenses for the purposes of determining the tax base when calculating income tax, so the element in the directory should have a checkmark "Accepted for tax accounting".

But if we are talking about fines to government agencies (fines for taxes, for violation of traffic rules, etc.), then we cannot accept such fines in tax accounting. Therefore, it is recommended to create two different elements of the "Other income and expenses" directory, choosing the appropriate one for each fine.
Next, we pay the supplier the debt and the amount of the fine. To do this, we will generate the documents “Debit from the current account”.
We upload documents from the bank or open the “Purchases”, “Receipts (acts, invoices)” tab, find the purchase document.

And on the basis of the document "Receipt of goods" we create "Debit from the current account"

We fill in the date, number, contract, article DDS in the opened document.

We carry out the document and look at the postings

Now we will form a document for the payment of penalties.
We go to the tab "Bank and cash desk", "Bank", "Bank statements"

And by the button "Write-off" we fill out the document "Write-off from the current account"
The type of transaction will be "Payment to the supplier". We indicate the date, the recipient, the amount of the fine, the contract, the calculation account 76.02, the article.

Now we conduct the document and look at the received transactions