Allocation method for expenses on account 26. Recommendations for accounting. Methods for allocating overhead costs

Accounting account 26 is general business expenses or indirect costs, used in almost every enterprise, with the exception of state budgetary and credit organizations. In this article we will look at the main nuances of this account, its properties, typical transactions and examples of use in accounting.

Determination of general business expenses

General business expenses include all costs for administrative needs that are not directly related to production, provision of services or performance of work, but relate to the main type of activity.

The list of general business expenses depends on the profile of the organization and is not closed, according to the recommendations for using the chart of accounts.

The main general operating costs can be identified:

1. Administrative and management expenses

• Business trips;
• Salaries of administration, accounting, management personnel, marketing, etc.;
• Entertainment expenses;
• Security, communication services;
• Consultations of third-party specialists (IT, auditors, etc.);
• Postal services and office.

1. Repair and depreciation non-production fixed assets;
2. Rent of non-industrial premises;
3. Budget payments (taxes, fines, penalties);
4. Others:

Organizations not related to production (dealers, agents, etc.) collect all costs on account 26 and subsequently write them off to the sales account (account 90).

Important! Trade organizations may not use account 26, but assign all expenses to account 44 “Sales expenses”.

Main properties of account 26

Let's consider the main properties of account 26 “General business expenses”:

1. Refers to active accounts, therefore, it cannot have a negative result (credit balance);
2. It is a transaction account and does not appear on the balance sheet. At the end of each reporting period it must be closed (there should be no balance at the end of the month);
3. Analytical accounting is carried out according to cost items (budget items), place of origin (divisions) and other characteristics.

Typical wiring

Account 26 “General business expenses” corresponds with the following accounts:

Table 1. By debit of account 26:

Table 2. For the credit of account 26:

Closing 26 accounts

Closing account 26, that is, writing off all general business expenses, is performed in several ways:

1. Included in the cost of production through production accounts if products are produced;
2. Referred to as cost of sales when providing services or work;
3. Referred to the current expenses of the reporting month using the direct costing method:

Important! The write-off method, as well as the basis for the distribution of general business expenses, must be fixed in the accounting policies of the organization.

Write-off as part of the cost of production

In this case, general business expenses are written off in shares, taking into account the distribution base, into production accounts and may remain on product cost accounts (for example, when producing products under account 43 “Finished Products”) or production accounts (for example, work in progress under account 20 “Main Production” ) at the end of the reporting period.

Main types of cost distribution bases:

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• Revenue
• Product output volume
• Planned cost of production
• Material costs
• Direct costs
• Salary and so on

When closing the month, the following transactions are generated, for example:

General business expenses are distributed to the cost of production (production accounts) according to the specified distribution and analytical accounting base:

Therefore, general business expenses are written off:

• In full - if one product is produced (no analytics);
• Distributed across all types of products in proportion to the selected base - if several types of products are produced and calculated in the context of analytics.

Example

LLC "Horns and Hooves" produces hats and shoes, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

• The distribution base is material costs.

In November 2016, direct expenses amounted to RUB 51,040.00:

• For headwear – RUB 28,020.00. of them:
• Material costs – RUB 15,000.00.
• For the production of shoes - RUB 23,020.00. of them:
• Material costs – RUB 10,000.00.

indirect costs – 18,020 rubles.

• 3/p administrative staff – RUB 10,000.00.
• Insurance premiums – RUB 3,020.00.
• Premises rental – RUB 5,000.00.

According to the distribution base for material costs:

Postings when closing account 26

Important! Also in the accounting policy, you can indicate non-distributable general business expenses, which will be written off immediately to current expenses in Account 90.08.

Write-off to cost of sales

If the accounting policy specifies the write-off method “to cost of sales,” then the following transactions are taken into account when closing the period:

In this case, costs can also be taken into account in terms of analytics.

Write-off using direct costing method

If the accounting policy specifies the “direct costing” write-off method, then general business expenses are taken into account as semi-fixed and when closing the period they are reflected in the following entries:

In this case, the amount of costs is written off in full in each reporting period.

Examples of using account 26 “General business expenses”

Let's look at the above wiring using examples.

Example 1. Closing an account for the cost of production at the planned cost, one type of product

LLC "Horns and Hooves" produces products, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

The accounting policy states:

• General business expenses are written off against the cost of production.
• The distribution base is the planned cost.

• 3/p production employees – RUB 20,000.00.
• Insurance premiums – RUB 6,040.00.

Important! If PBU is used, and general business expenses are taken into account in tax accounting as indirect expenses (established in the accounting policy), then temporary differences (TD) also arise:

Example 2. Closing an account for the cost of sales when providing services

Horns and Hooves LLC provides security services. General business expenses are written off immediately to the cost of security services.

In November 2016, general business expenses amounted to RUB 23,020.

• 3/p personnel – RUB 10,000.00;
• Insurance premiums – RUB 3,020.00;
• Premises rental – RUB 10,000.00:

Example 3. Closing an account using the direct costing method

LLC "Horns and Hooves" produces products. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

The accounting policy states:

• General business expenses are written off using the direct costing method.

In November 2016, direct expenses amounted to RUB 88,040:

• 3/p production employees – RUB 20,000.00;
• Insurance premiums – 6,040.00 rubles;
• Material costs – RUB 62,000.00.

Indirect costs – RUB 13,020:

• 3/p administrative staff – RUB 10,000.00;
• Insurance premiums – RUB 3,020.00:

Indirect costs in 1C 8.3 include those costs that cannot be attributed to a specific manufactured product. These include payment for water, electricity, accountant’s wages, etc.

The organization produces goods, spending materials on their production. But we cannot know exactly how much indirect costs were spent on a specific unit of production. This instruction will walk you through step by step how to set them up and distribute them in the 1C: Accounting for Beginners program.

The distribution of indirect costs, as well as most of the functionality of the 1C 8.3 program, will not work correctly without the correct initial setup.

At the very bottom of the window that opens, click on the “ ” hyperlink.

Methods for allocating direct costs

After this, a window will appear with several settings sections. Select “Income tax” and in the section that opens, open the “List of direct expenses” link. This setting is necessary because all costs except those listed as direct will be taken into account as indirect in the future.

In our case, the list of direct costs was empty and the program offered to fill it out automatically.

Methods for allocating indirect costs

Now go back to the 1C 8.3 accounting policy window and open the “Methods for distributing indirect costs” link.

You will see a list of rules for posting general and production expenses. Create a new entry and fill it out.

Now go to the “Production” menu and select the item of the same name.

In the window that opens, set the “Production” flag.

Accounting for indirect costs

In the 1C: Accounting program, there are many documents for reflecting indirect costs. These include receipts of goods and services, technical requirements, write-offs, some routine operations, etc.

In our example, in the receipt document for warehouse rental services, you can see details.

Here you can specify not only the accounting account itself. If for some reason you do not have this functionality, check that the settings described above are correct.

After implementation, the document formed the following movements.

Distribution of indirect costs in reporting

You can see in detail how indirect costs were distributed in the corresponding calculation certificate. Similar data can also be obtained when generating a balance sheet for the required account. The closure of indirect expenses will also be reflected there.

Accounts for indirect expenses are closed when routine month-end closing operations are performed.

Transactions of receipt of target funds should be correctly reflected.

The program provides two methods for receiving targeted funds:

Cash method.

Accrual method.

If you need to reflect the receipt of the CA directly to account 86, then the Cash method is used. If the reflection is carried out through accrual to the account of settlements with the counterparty, then in this case it is necessary to use the Accrual Method.

IMPORTANT: when receiving targeted funds, it is necessary to indicate “Purpose of targeted funds” and “Source of receipt”.

Cash method.




When using the “Cash method” in the receipt documents “Cash receipt” or “Receipt to the current account” with the transaction type “Target receipt”, the “Cash method” checkbox is checked. In this case, target funds are credited directly to account 86.

If, when reflecting the receipt of the CA to account 86, you use not the Cash method, but the accrual method, then in the document it will not be possible to indicate “Purpose of target funds,” which will subsequently lead to errors in accounting.



Accrual method.

When using the “Accrual method” in the receipt documents “Cash receipt” or “Receipt to the current account”, the “Cash method” checkbox is not checked.






First, the receipt of the CA is registered in the account for settlements with counterparties, for example, 78.86.

Then, to reflect the receipt of amounts to the target financing account 86, it is necessary to create a document “Accrual of sources of target financing”.

The document can be created using the “Create based on” button.






The document must indicate the source and purpose of the targeted funds. Postings Dt 76.86 Kt 86 are generated:

Closing non-business expense accounts

In the program, a non-profit organization can keep records either only of non-commercial activities (NCA) or, along with non-profit, conduct business activities (PD). To conduct business activities, it is necessary to select the “Enterprise activities are in progress” checkbox in the NPO’s accounting policy:

This setting opens up additional opportunities for cost accounting: the ability to distribute costs at the end of the month between PD and AC.

Operation “Distribution of costs between PD and NKD”

This operation is necessary in the case when it is not known in advance in which account it is necessary to reflect indirect expenses, i.e. These are business or non-profit expenses.

Account 26.03 is intended to reflect such expenses, which is distributed at the end of the month. The costs reflected in this account are distributed among accounts 26.01 “General business commercial” and 26.02 “General business non-commercial”.

This is done using the operation “Distribution of costs between PD and NKD”.

How the distribution is done:

The distribution of costs between PD and NKD is made in proportion to the share of the corresponding income in the total volume of all income of the taxpayer. As a source for determining the distribution base, data is taken from accounts 90.01 and 91.01 for entrepreneurial activities and Kt 86 for non-commercial activities.

This distribution method is hardcoded in the program and cannot be configured.

On the “Organization’s Income” tab, income from PD and NKD is calculated.

According to PD, data is collected on accounts 90.01 and 91.01.

According to the Tax Code, data is collected on the credit of account 86.

On the “Distribution” tab, costs are distributed between PD and NKD:

If distribution is not carried out in the database, then you need to check whether there are turnovers on the Credit of accounts 90.01, 91.01 and 86. This can be done using the report “Turnover balance sheet” or “Turnover balance sheet by account”. If income has not been reflected in the specified accounts in the current month, it is recommended to distribute costs manually in the “Cost Allocation” document.

If the distribution is made, but not in proportion to the share of the corresponding income, but “somehow differently,” then you need to check which cost item is indicated when registering the expense on account 26.03. There should be an article “For different types of activities”:






In this case, distribution will occur.

If the item “Financed from targeted funds” is indicated, then the entire amount from the account 26.03 will be attributed to the account 26.02 and there will be no distribution between PD and NKD. Accordingly, if the article “For activities with the main taxation system” is indicated, then as of January 26.

When registering transactions to record expenses on account 26.03, you do not have to fill in the value of the sub-account “Assignment of target funds” and the source of financing:






In this case, the distribution order is as follows:

• first, costs from account 26.03 are distributed to accounts 26.01 and 26.02;

  then the costs from the account 26.02 will be distributed according to the purpose of the targeted funds and sources of financing. The methods are specified in the accounting policies.

By purpose of targeted funds:






By funding sources:








If, when registering transactions for recording expenses on account 26.03, the purpose of target funds and the source of financing were indicated, then the operations “Distribution of costs by purpose of target funds” and “Distribution of costs by sources of financing” will not be performed and account 26.02 will immediately be closed at 86 in the transaction “Closing accounts 20, 23, 25, 26.”

If the “Business activities are in progress” checkbox is not checked, then the operation of distributing costs between PD and NKD is not performed, i.e. account 26.03 will not be closed. If there is no business activity, March 26 should not be indicated in the documents.

Operation “Distribution of costs according to the purpose of targeted funds”

The operation distributes general business costs according to the accrual documentation between projects (assignments of target funds).

If, when performing business transactions, it is not known in advance for what purpose this operation needs to be formalized, you can leave this field blank in the document. When closing the month, all data on account Dt 26.02 with an empty sub-account “Assignment of target funds” will be distributed in accordance with the settings specified in the accounting policy:

Possible options:

distribution of general business expenses equally between projects for which CA was received;

distribution of general expenses is proportional to the amount of direct expenses (First, the share of direct expenses of each project in their total amount is determined, and then the amount of general expenses is multiplied by the obtained values);

write-off of general business expenses in proportion to the share of funds received for each program;

not distributed.

Are there any balances on Dt account 26.02 with an empty sub-account “Assignment of targeted funds”. To do this, you can use the “Account balance sheet” report.

Depending on the method, whether there is a distribution base:

• Methods “Proportional to the share of funds received for each of the programs” or “Equally between the projects for which the Central Fund was received.” In this case, the receipt of target funds in the current month on credit 86 of the account should be reflected in the context of the purpose of target funds. Those. We check the turnover on Kt account 86 with the completed sub-account “Assignment of target funds”.

  According to Kt 86 account there were receipts:

  
  

  Costs for Dt 26.02 with an unfilled sub-account “Assignment of targeted funds” amounted to 80,000 rubles.

  The distribution in proportion to specific gravity will occur as follows:

  Project 1: 50,000 * 80,000 / 110,000 = 36,363.64 rub.

  Project 2: 20,000 * 80,000 / 110,000 = 14,545.45 rub.

  Project 3: 40,000 * 80,000 / 110,000 = 29,090, 91 rub.

  The distribution will be equal for each project: 110,000 / 3 = 36,666.67 rubles.

  With the “Proportional to the amount of direct expenses” method, the documents reflecting direct expenses for the current month must indicate account 20.03 and indicate the purpose of targeted funds. Those. We check whether there is turnover on the Dt of account 20.03 with the completed sub-account “Assignment of target funds”. When distributing, the share of direct expenses of each project in their total amount is first determined, and then the amount of general business expenses is multiplied by the obtained values ​​(similar to the example above).

If the transactions on the basis of which the distribution is made have not been registered in the current month, it is recommended to use another distribution method or distribute costs manually in the “Cost Allocation” document.

If, when registering transactions for the expenditure of targeted funds, it is not known in advance from which sources the funds are used or it is necessary to register expenditures from several sources at once, then the operation “Distribution of costs by sources of financing” is intended for this purpose. In this case, when registering expense transactions, the source of financing is not filled in. At the end of the month, distribution by sources will occur in accordance with the method specified in the accounting policy of the non-profit organization.

To perform this operation, there must be balances at the end of the period on accounts 20.03 and 26.02 with an empty value for the source of financing. The accounting policy must indicate the distribution method:

For each project (appointment) it is indicated which sources can be used and in what proportion.

If you do not specify a project in this setting, then the distribution will be the same for all projects.

In this setup, you do not need to specify only one funding source. If a specific source is known, then it does not need to be distributed, but can be immediately indicated when registering expenses.

If errors occur during the operation, you need to check the following:

Are there any balances for accounts 03/20 or 02/26 with an empty source?

Is the distribution method completed in the accounting policies of the non-profit organization?

If there are account balances, you need to check that the intended purpose of funds is indicated correctly. The assignment in the source distribution setup must correspond to the assignments specified as a subaccount for accounts 20.03 or 26.02.

Example: Distribution setting is set:

The purpose of the CA is “For the implementation of the project.”

Sources of funding – Targeted contributions – 50%, Voluntary contributions and donations – 50%.

Balances at the end of the month:

– Dt 20.03 – 10,000 rub.

Source "Empty"

– Dt 20.03 – 7,000 rub.

Purpose of the CA “Content of the management apparatus”

Source "Empty"

After performing the distribution operation the amounts will be:

– Dt 20.03 – 5,000 rub.

Purpose of the CA “For project implementation”

Source "Targeted Contributions"

– Dt 20.03 – 5,000 rub.

Purpose of the CA “For project implementation”

Source “Voluntary contributions and donations”

That is, the distribution of the amount was 50% for each source.

The balances on Dt 20.03 – 7,000 rubles with the assignment of the CA “Maintenance of the management apparatus” – will not be distributed, because The distribution setting for the “Content of the management apparatus” assignment is not specified.

In this case you can:

Add a distribution method for the missing CA assignment.

Distribute costs manually in the Cost Allocation document.

End of month closing

Let's look at the general procedure for closing the month.

When closing the month of non-commercial activities, the sequentially three operations:

distribution of costs between PD and NKD;

distribution of costs according to the purpose of targeted funds;

distribution of costs by funding sources.

After completing all distribution operations, to correctly close the month, you need to check:

There should be no balance on the account on March 26.

For accounts 26.02 and 20.03, the balances should be in the context of purposes and sources of financing.

You can check it in the “Account balance sheet” report.

The next step is closing cost accounts in the operation “Closing accounts 20, 23, 25, 26”. Cost accounts for business activities are closed in accordance with the standard mechanism of Enterprise Accounting. There are no additional conditions for non-business closing costs. All balances on Dt accounts 20.03 and 26.02 should be closed automatically to account 86.

All these actions are performed automatically when closing the month:

Indirect costs are those that cannot be attributed to a specific product item and that arise when producing several types of products at once. For example, the cost of renting premises, business expenses, administration salaries, etc.

To correctly take into account indirect costs, you need, firstly, to correctly configure the program, and secondly, to correctly reflect the costs themselves in. Let's look at step-by-step instructions for beginners.

1. Accounting policy. On the “ ” tab, you need to define a list of direct costs in the NU. Despite the fact that we will talk about indirect costs, we will first set up direct ones. The fact is that all costs that are not in the direct costs section are automatically classified by the program as indirect (and therefore distributed).
2. On the same tab, we determine the method of writing off indirect costs - either direct costing, when all indirect costs are charged to account 90.08, or we include indirect costs in the cost of production. In the latter case, you will have to set the distribution base.
3. For indirect costs, you need to set up distribution methods (“ Accounting policy" - "Costs" - Indirect costs" - "Methods of distribution of indirect costs").
4. In chapter "Functionality" On the “Production” tab, check the “Accounting for production processes and product release” checkbox.
5. In chapter " Accounting parameters» On the “Production” tab, set the “Keep cost records by department” checkbox.

The last two points (see Fig. 7. and Fig. 8) are needed so that it becomes possible to specify a division in the documents for capitalization of indirect costs.

Below are examples of settings and explanations for them.

Fig. 1 - Program settings in the interface

Fig. 3 - Methods for determining direct production costs in NU

Fig. 4 - Cost items

When filling out the accounting policy in 1C 8.3 (it is advisable to fill out for every year), the list of direct costs of NU is filled out automatically. Figures 1, 2, 3, 4 depict the sequential steps of the necessary settings. For clarity, we will add several additional (Fig. 4) and, accordingly, methods. The items “Wages (20)” and “Wages (23)” will appear in the list of direct costs, and the items “Wages (25)” and “Wages (26)” will appear in the list of indirect costs (Fig. 5 and Fig. .6).

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Fig. 5 - Indirect costs in 1C

Fig. 6 - Methods and general expenses

Fig.7 - Enabling the “Production” functionality

Fig. 8 - Setting the planned price

Reflection of indirect costs in 1C documents

Indirect costs are reflected in the following documents:

• As well as routine operations: “”, “”

An example of a document “Receipt of goods, services” with the type of operation “Services” is shown in Fig. 9; document posting - Fig. 10.

Key points to consider when completing this document:

• The “Accounts” column provides the opportunity to specify an account, division and cost item. But only if all settings are made correctly.
• Since the method of distribution of indirect costs, including under the item “Material costs (26)”, is proportional to the planned cost (see Fig. 6), the planned cost must be specified in the documents “Setting item prices”.

Fig. 10 — Postings for delivery services

Closing indirect cost accounts in accounting

After execution we get the following transactions:

Fig. 11 — Postings for indirect costs

Account 26 shows that general business expenses for January 2016 were successfully closed (see Fig. 12).