Interesting Facts 

Is it profitable to write off marriage for the enterprise. Accounting and documentation of losses from marriage. What is included in financial losses as a result of marriage

To summarize information on losses from marriage in production, a chart of accounts for accounting for the financial and economic activities of organizations and instructions for its use, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, account 28 "Marriage in production" is intended. It should be noted that all types of marriage are taken into account on this account. Analytical accounting on account 28 "Marriage in production" is carried out for individual structural units, types of products (works), items of expenditure, reasons and perpetrators of the marriage.

Non-reimbursable amounts of losses from marriage are included in the cost of those types of products for which a marriage is detected. If in the period in which the defect was detected, this type of product was not produced, then the amounts of losses from the marriage are distributed by type of product as overhead costs.

The cost of an irreparable internal defect, which is subject to reflection on account 28 "Marriage in production", is determined by the amount of costs for the manufacture of defective products, which includes:

cost of used raw materials and materials;

labor costs;

the corresponding amounts of the unified social tax (hereinafter - UST);

Costs for the maintenance and operation of equipment;

part of general production costs;

other costs associated with the manufacture of defective products.

To calculate the cost of the final marriage, you must perform the following steps:

- make a cost estimate for the manufacture of defective products;

- determine the amount of losses from the final marriage.

Accounting for an irreparable internal marriage is made out by accounting entries:

Account correspondence

Debit

Credit

Written off the cost of defective products

Defective products are taken into account at the price of possible use

Amounts to be recovered from the guilty persons have been accrued

Amounts to be collected from suppliers accrued

Included in the cost of production losses from marriage

Example 1

(Numbers of the example are conditional)

At the metallurgical plant "A" an irreparable defective product was admitted, the production costs of which amounted to 200,000 rubles.

An irreparable marriage can be accepted as scrap metal, the cost of which is 50,000 rubles, in addition, the amount of 20,000 rubles is to be withheld from the culprit to reimburse the costs of releasing the marriage. In the accounting of the organization, these business transactions are reflected as follows:

Account correspondence

Amount, rubles

Debit

Credit

Reflected the cost of defective products

Defective products accepted as scrap metal

Reflected the amount to be reimbursed by the employee through whose fault the marriage was allowed

Included in the cost of production are non-recoverable losses from marriage (200,000 rubles - 50,000 rubles - 20,000 rubles)

The cost of a correctable internal marriage includes:

The cost of raw materials and materials used to correct the marriage;

In practice, the question often arises as to whether it is necessary to restore the value added tax (hereinafter referred to as VAT) from the value of material assets that were used in the production of defective products.

Note that there are two points of view regarding the need to restore VAT.

Some experts (including employees of the tax authorities) believe that if defective products are not sold in the future, then the VAT previously accepted for deduction, in part attributable to the cost of inventories used in the process of manufacturing defective products, should be restored and paid to the budget. Note that in some cases the courts take the side of the tax authorities, as evidenced by the Decree of the Federal Antimonopoly Service of the North Caucasus District of October 4, 2004 in case No. F08-4617 / 2004 -1748A.

Others, based on the provisions of Article 171 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation), do not agree with such conclusions. Recall that in accordance with subparagraph 1 of paragraph 2 of Article 171 of Chapter 21 of the Tax Code of the Russian Federation:

"2. The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation or paid by the taxpayer upon importation of goods into the customs territory of the Russian Federation in the customs regimes of release for internal consumption, temporary importation and processing outside the customs territory are subject to deductions. or when importing goods transported across the customs border of the Russian Federation without customs control and customs clearance, in relation to:

1) goods (works, services), as well as property rights acquired for the implementation of operations recognized as objects of taxation in accordance with this chapter, with the exception of goods provided for in paragraph 2 of Article 170 of this Code.

In accordance with subparagraph 47 of paragraph 1 of article 264 of the Tax Code of the Russian Federation, losses from marriage are included in expenses taken into account when taxing profits, that is, despite the fact that part of the acquired inventories was used in the production of defective products, the costs of such materials have directly related to the sale of goods, that is, to operations subject to VAT.

Therefore, in accordance with subparagraph 1 of paragraph 2 of Article 171 of Chapter 21 of the Tax Code of the Russian Federation, the deduction was made by the organization lawfully, and the organization does not need to restore the VAT amounts accepted for deduction in the part attributable to the value of the valuables used in the production of defective products.

By the way, in the Decree of the Federal Antimonopoly Service of the West Siberian District dated August 2, 2006 No. F04-4812 / 2006 (25040-A46-31) in case No. 11-291 / 05, the court also came to the conclusion that the taxpayer who initially purchases material assets for the production of taxable products, should not restore tax amounts previously accepted for deduction for defective products.

Note!

Due to the fact that arbitration practice on this issue is contradictory, the organization must decide on its own whether it will recover the amount of "input" value added tax or not.

If an organization, not wanting to enter into a dispute with the tax authorities, nevertheless “recovers” the amount of VAT, then it is unlikely that it will be possible to take it into account for profit tax purposes. Recall that the cases when the “input” VAT is taken into account as part of the expenses for taxation of profits are listed in paragraph 2 of Article 170 of the Tax Code of the Russian Federation and nothing is indicated there in relation to VAT coming on defective products.

In tax accounting, losses from marriage are included in other expenses associated with production and sale on the basis of subparagraph 47 of paragraph 1 of Article 264 of Chapter 25 of the Tax Code of the Russian Federation. These expenses are indirect and are accounted for in the expenses of the reporting period in full (clause 2 of article 318 of the Tax Code of the Russian Federation). In accordance with the amendments made to the Tax Code of the Russian Federation by Federal Law No. 58-FZ of June 6, 2005 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees”, an organization may independently determine the list of direct and indirect costs. Therefore, losses from marriage can be recognized not only as indirect costs, but also as direct ones, depending on the accounting policy. At the same time, taxpayers have the right to attribute only those losses from defects in production that are not subject to recovery (withholding) from the perpetrators of the marriage to other expenses related to production and sale, taken into account for the purpose of determining the tax base for corporate income tax.

In order to recognize losses from marriage, it is necessary to comply with the requirements of Article 252 of the Tax Code of the Russian Federation. Recall that in accordance with paragraph 1 of Article 252 of the Tax Code of the Russian Federation, expenses for tax accounting purposes are recognized as reasonable and documented expenses incurred by the taxpayer, provided that they were made to carry out activities aimed at generating income.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses are understood as expenses confirmed by documents. We remind you that from January 1, 2006, confirmation of the taxpayer's expenses, in addition to documents drawn up in accordance with the legislation of the Russian Federation, are also documents drawn up in accordance with business practices applicable in the foreign state in whose territory the expenses were incurred, as well as documents indirectly, confirming the expenses incurred by the taxpayer.

Such amendments were made to Article 252 of the Tax Code of the Russian Federation by Federal Law No. 58-FZ of June 6, 2005 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees”.

An external defect is considered to be a defect that is detected after the shipment of the finished product to the buyer. Losses from external marriage are reflected in the cost of the month in which claims are received and accepted from buyers. Waste losses that relate to products manufactured in previous periods are included in the cost of similar products manufactured in the current period. If such products are not produced in the current period, then these costs are distributed by type of product as overhead costs.

Article 475 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation) establishes the following:

"one. If the defects of the goods were not specified by the seller, the buyer, to whom the goods of inadequate quality were transferred, has the right, at his choice, to demand from the seller:

proportional reduction of the purchase price;

gratuitous elimination of defects in the goods within a reasonable time;

reimbursement of their expenses for the elimination of defects in the goods.

2. In the event of a significant violation of the requirements for the quality of the goods (detection of irreparable shortcomings, shortcomings that cannot be eliminated without disproportionate costs or time, or are detected repeatedly, or appear again after their elimination, and other similar shortcomings), the buyer has the right to choose :

refuse to fulfill the contract of sale and demand the return of the amount of money paid for the goods;

demand the replacement of goods of inadequate quality with goods that comply with the contract.

The cost of an irreparable external defect includes:

The production cost of products (products) finally rejected by the consumer;

Reimbursement to the buyer of the costs incurred by him in connection with the acquisition of these products;

Transportation costs for the return of defective products;

Other costs associated with the manufacture of defective products.

In order for the return of products not to be qualified as a resale to the manufacturer, it is important to correctly draw up documents confirming the nature of the transaction. In this case, an act is issued to identify the defect (form TORG-2) and a claim is made, which reflects the fact of delivery of low-quality products and indicates whether the supplier must transfer money to the buyer for defective products, or pay off the debt formed after the return of the defect by shipping similar products proper quality.

As a rule, external defects are detected not in the month when the products were manufactured, but later, when the rejected products are already included in the sales volume.

In case of return of defective products, the supplier must reverse the accounting records for the sale of products in the share attributable to the defect, including the amount of taxes accrued.

Example 3

Organization-manufacturer "A" sold a batch of 10 products. The selling price of one product is 23,600 rubles (including VAT 3,600 rubles). The cost of one product is 15,000 rubles.

In the process of using the products, the buyer discovered an irreparable defect in three products. The buyer drew up an act on the detection of marriage and made a claim in which the buyer demanded that funds be transferred to his current account in the amount of the cost of three defective products.

Manufacturer "A" paid the transportation costs for the delivery of defective products in the amount of 1,180 rubles (including VAT 180 rubles) and recognized the marriage as irreparable.

Spare parts obtained as a result of disassembly of defective products were taken into account at the price of a possible sale for a total amount of 15,000 rubles.

Wages accrued to workers for disassembling products - 3,000 rubles;

UST is charged - 786 rubles.

Account correspondence

Amount, rubles

Debit

Credit

Reflected revenue from the sale of products (23,600 x 10)

VAT charged (3,600 x 10)

Written off cost of goods sold (15,000 x 10)

Reflected profit from the sale of products (236,000 - 150,000 - 36,000)

Payment received for products sold

After detecting a marriage and making a claim

STORNO!

Reflected revenue from the sale of defective products (23,600 x 3)

STORNO!

Claimed for deduction of VAT previously accrued and paid to the budget for amounts related to returned defective products (3600 x 3)

The cost of defective products was transferred to the buyer (23,600 x 3)

Written off the cost of defective products (15,000 x 3)

Paid shipping costs

Included in the losses from marriage are transportation costs

Reflected VAT on transport costs

Claimed for VAT

Wages charged for dismantling defective products

Accrued UST and the amount of insurance premiums for compulsory accident insurance

Spare parts accepted for accounting after dismantling of defective products

Included in the cost of production of the current period are losses from marriage (45,000 + 1,000 + 3,000 + 786 - 15,000)

The cost of an external repairable marriage includes:

Expenses for correcting rejected products at the consumer;

transportation costs for the transportation of products from the buyer to the manufacturer and vice versa;

Other expenses for reimbursement of the buyer's expenses for the purchase of products.

In the event that the manufacturer corrects the detected defect and delivers the product with the corrected defects to the buyer, attention should be paid to one important circumstance. Since the ownership of the specified products does not belong to the manufacturer, but to the buyer, the manufacturer, during the period for correcting the detected defects, must reflect it on the off-balance account “Inventory in safekeeping”.

Example 4

Let's use the data of example 32, but add that the manufacturer "A" recognized the defective products to be corrected. Manufacturer "A" paid for the transportation of defective products from the buyer to the manufacturer, the amount of expenses was 1,180 rubles (including VAT -180 rubles).

Entity A's expenses for correcting defects amounted to:

The cost of materials and parts used to correct the marriage is 3,000 rubles.

The salary of workers who corrected the marriage - 5,000 rubles;

UST and the amount of contributions for insurance against accidents at work -1,350 rubles;

The amount to be recovered from employees who allowed marriage is 8,000 rubles.

The corrected products are delivered to the buyer at the expense of the manufacturer "A". Transportation costs amounted to 1,180 rubles, including VAT - 180 rubles.

In the accounting of the manufacturer “A”, operations related to the correction of external marriage are reflected as follows:

Account correspondence

Amount, rubles

Debit

Credit

Before the discovery of marriage

Reflected revenue from the sale of products

VAT charged
The amount to be recovered from employees who allowed the marriage subaccount "VAT" Credit 90 "Sales" subaccount "Value Added Tax" has been accrued;

The obligation to pay any tax arises if the taxpayer has an object of taxation. In accordance with Article 38 of the Tax Code of the Russian Federation, objects of taxation may be transactions for the sale of goods (works, services), property, profits, income, the cost of goods sold (works performed, services rendered) or another object that has cost, quantitative or physical characteristics, with the presence of which the legislation on taxes and fees binds the taxpayer with the obligation to pay tax. The sale of goods, works or services is recognized as the transfer on a reimbursable basis of ownership of goods, the results of work performed, the provision of services, and in cases provided for by the Tax Code of the Russian Federation, also free of charge (paragraph 1 of Article 39 of the Tax Code of the Russian Federation).

When returning low-quality goods, there is no object of taxation, since the parties return to their original position: it is impossible to recognize the returned goods as sold, because the buyer's obligation to accept the goods cannot be considered fulfilled. In addition, there is no mandatory criterion for the implementation of the transfer for a fee, since the amounts paid are returned to the buyer.

And since there is no object of taxation, therefore, there is no obligation to pay taxes, in particular income tax (paragraph 1 of Article 248 of Chapter 25 of the Tax Code of the Russian Federation).

It should be noted that at the time of shipment (transfer of goods by the seller to the buyer), the seller does not have information about whether a certain volume of products will be returned or not. Therefore, an organization that determines income and expenses on an accrual basis for the purposes of Chapter 25 of the Tax Code of the Russian Federation forms a taxable base on the basis of primary documents as of the date of sale of goods.

However, Chapter 25 of the Tax Code of the Russian Federation does not contain direct instructions on how to reflect the return of goods in tax accounting and how to take it into account when calculating the tax base for income tax.

In our opinion, the tax accounting for the return of low-quality goods will depend on the period in which it is carried out. If the return of low-quality goods occurred in the same tax period as the sale, then the seller must reduce the amount of income from sales, calculated in accordance with Articles 249 and 316 of the Tax Code of the Russian Federation, by the amount of the refund received by the seller for this product. And the amount of expenses of the current tax period should be reduced by the purchase price of the returned goods.

If the sale was carried out in one tax period (for example, in November 2005), and the goods were returned to the buyer in another (for example, in February 2006), then the loss incurred due to the return of low-quality products can be included as losses previous years identified in the current year (subparagraph 1 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation).

For more information on issues related to accounting for internal and external defects of products, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Inventories".

"Consultant Accountant", N 11, 2000

Correction of defective products identified in the production process entails non-production losses, which, to one degree or another, affect the overall results of the enterprise.

Depending on whether the registration of marriage and its documentation is properly organized, the enterprise can quickly determine the causes of the marriage, its size and the cost of correcting, the analysis of which allows you to take measures to reduce manufacturing defects and eliminate the circumstances that entail such non-production costs.

The concept and classification of marriage in production

In accordance with clause 38 of the Basic Provisions for Planning, Accounting and Calculating Costs at Industrial Enterprises approved by the Central Statistical Board of the USSR, the State Planning Committee of the USSR, the USSR State Committee for Prices and the USSR Ministry of Finance dated July 20, 1970 N AB-21-D (hereinafter referred to as the Basic Provisions according to cost accounting), defects in production are products, semi-finished products, parts, assemblies and works that do not meet the established standards or specifications in terms of quality and cannot be used for their intended purpose or can be used only after correction.

Depending on the nature of the defects established during the technical acceptance, the marriage is divided into correctable and irreparable (final).

Repairable defects are products, semi-finished products (parts and assemblies) and works that, after correction, can be used for their intended purpose and the correction of which is technically possible and economically feasible.

Products, semi-finished products, parts and works that cannot be used for their intended purpose and the correction of which is technically impossible or economically unreasonable, that is, the costs of manufacturing new products, semi-finished products (assemblies, parts) instead of marriage, are considered to be final defects, which are lower than the costs of its fix.

According to the place of detection, the defect is divided into internal, detected at the enterprise before the product is sent to consumers, and external, detected by the consumer during the assembly, installation or operation of the product.

Depending on what type the identified specific fact of marriage in production will be attributed to, its assessment and reflection in accounting depends.

Evaluation of marriage (costs for its correction)

In accordance with the Basic Provisions for Cost Accounting, in the general case, the costs of correcting defects include the cost of finally rejected products (products, semi-finished products), the cost of materials, semi-finished products (parts) damaged during equipment setup in excess of established standards, as well as the actual costs of correcting defects. and exceeding the established norms of the cost of warranty repairs.

The cost of internal final marriage consists of the actual costs for all direct items of expenditure (materials, labor costs and deductions to state off-budget funds), as well as the costs of maintaining and operating equipment and workshop costs (expenses for utility bills, etc. ).

The cost of internal repairable defects includes the cost of raw materials, materials and semi-finished products used to correct defective products, the wages of production workers accrued for repairing defects with social insurance and security contributions, as well as an appropriate share of the costs of maintaining and operating equipment and workshops. expenses (for enterprises with a non-shop structure - an appropriate share of general business expenses).

In general, the cost of an external defect consists of the production cost of products (products) finally rejected by consumers, reimbursement to the buyer of the costs incurred by him in connection with the purchase of these products, the costs of dismantling the rejected products, as well as transportation costs caused by the replacement of rejected products, or from expenses for the correction of rejected products from the consumer, if it relates to a correctable marriage.

The cost of an external correctable defect is made up of the cost of correcting the defect or the discount provided to the consumer as a result of the transfer of the delivered product to another grade or type of product, to reimburse the buyer for the costs incurred in connection with the purchase of this product.

The cost of an external defect of products finally rejected by the consumer consists of the production cost of the product, reimbursement to the buyer of the costs incurred by him in connection with the purchase of this product, as well as transportation costs caused by the replacement of rejected products.

To determine losses from internal and external defects, the following are subtracted from the cost of internal and external final defects:

  • the cost of rejected products at the price of its possible use;
  • amounts actually withheld from the perpetrators of the marriage;
  • amounts of damages awarded by arbitration or actually recovered from suppliers for the supply of substandard materials or semi-finished products.

Cost allocation

In accordance with paragraph 3 of the Regulations on the composition of costs, losses from marriage are attributed to the cost of products (works, services).

At the same time, it should be noted that the Regulation on the composition of costs does not provide for such a separate element of cost grouping as "losses from marriage", which implies that it implies the reflection of the costs of marriage for each relevant cost element (material costs, labor costs, deductions for social needs, other expenses).

At the same time, industrial enterprises, as well as individual enterprises and organizations in the non-industrial sector, form a separate cost element "losses from marriage", guided by paragraph 21 of the Basic Provisions for Cost Accounting, as well as industry instructions for planning, accounting and calculating costs in that or another industry.

Losses from internal marriage in accordance with paragraph 99 of the Basic Provisions for Cost Accounting should be reflected in the costs of the month in which the marriage was detected, and losses from external marriage - in the month in which claims (reclamations) of consumers (or they recognized by the judiciary).

Losses from external marriage related to the main products manufactured in the previous reporting period are written off to the cost of the same products manufactured in the current reporting period. If, in the reporting period, such products were not manufactured, losses from external defects are distributed by types of marketable products in the manner established for general factory expenses (or in another other order adopted by the enterprise).

The cost of internal marriage is determined, as a rule, on the basis of actual, and in some cases - from planned or standard costs (this is especially true for enterprises with mass production).

Losses from marriage due to the low quality of materials or semi-finished products supplied earlier by supplier enterprises and subject to recovery from them as compensation for damages (that is, losses from external marriage) must be reduced by the appropriate amount after the recognition of the claim by the suppliers or after the satisfaction of the claim by arbitration.

Accounted losses from marriage are written off on a monthly basis to production accounts and are included in the cost of the corresponding types of products.

In individual and small-scale production, losses from defects in accordance with the Fundamentals of Cost Accounting can be attributed to the cost of work in progress, provided that these losses relate to a specific order, the execution of which is not completed.

In all other cases, losses from marriage are included in the cost of commercial products.

The cost of scrap, in appropriate cases, includes a part of the costs of maintaining and operating the equipment. At the same time, the Basic Provisions for Cost Accounting propose to include such expenses in the cost of marriage in proportion to the basic wages of production workers according to the standard ratio calculated when determining the estimated (standard) rates.

Wages and settlements with employees

In accordance with Article 91 of the Labor Code of the Russian Federation, in the manufacture of products that turn out to be defective, the remuneration of workers is made in amounts not lower than those established by law, depending on whether it is a complete or partial marriage, and also on whose fault the marriage was allowed.

Directly, the issues of remuneration are regulated by Article 93 of the Labor Code of the Russian Federation.

In the manufacture of products that turned out to be defective through no fault of the employee, remuneration for its manufacture is made at reduced rates, while the monthly salary of the employee in these cases cannot be lower than two-thirds of the tariff rate of the category (salary) established for him. At the same time, the amount of payment may be higher if it is provided for by a collective agreement or an employment contract (agreement).

Defective products resulting from a latent defect in the material being processed, as well as a defect not due to the fault of the employee, discovered after the acceptance of the product by the technical control body (other body), is paid to this employee on an equal basis with good products.

In all cases, the monthly salary of an employee cannot be lower than the established minimum wage.

Example 1. An employee of the enterprise (5th category, piecework wages) produced 220 units per month. products.

The performance of works is classified as the 5th category, the price per unit of production is 17 rubles.

The delivery of products along the line was made by the employee at the end of the month.

Upon acceptance of the products, a manufacturing defect was established, the cause of which was the shortcomings in the technical documentation.

Due to the fact that there is no fault of the employee in a manufacturing defect, the products must be paid for at reduced rates in the amount of at least 2/3 of the tariff rate of the corresponding category.

Based on this, the price should be at least 11 rubles. 33 kop. (17 rubles x 2/3), and monthly wages of at least 83 rubles. 49 kop. (i.e. the minimum wage), and not less than 2492 rubles. 60 kop. (220 units x 11 rubles 33 kopecks).

A complete defect due to the fault of the employee is not subject to payment, and a partial defect due to the fault of the employee is paid depending on the degree of suitability of the product at reduced rates, which are established by the administration of the enterprise.

In addition, due to the fact that the release of marriage entails direct losses for the employer, expressed in the overspending of raw materials, materials, lower labor productivity, increase in the cost of production, the employee may be attracted for the damage caused to the enterprise in connection with the release of defective products through his fault. in accordance with the established procedure to material liability with the production of deductions from the wages accrued in his favor.

At the same time, in accordance with Article 124 of the Labor Code of the Russian Federation, deductions from wages in compensation for damage caused to the enterprise due to an admitted manufacturing defect, on the basis of an order from the administration of the enterprise, are allowed only if the amount of such damage does not exceed the average monthly earnings of the employee. In addition, the very order to make deductions must be made no later than two weeks from the date of detection of damage and addressed to execution no earlier than seven days from the date of notification of this to the employee (Article 122 of the Labor Code of the Russian Federation).

In cases where the damage exceeds the average monthly earnings of an employee, compensation for damage is carried out by filing a claim by the administration of the enterprise with the district (city) people's court.

In fact, the production of deductions from the amounts paid to the employee can begin after the issuance of an order by the head of the enterprise for compensation for damage, while the total amount of deductions should not exceed twenty percent of the amounts accrued to the employee, minus income tax.

In accordance with Article 126 of the Labor Code of the Russian Federation and 387 of the Civil Procedure Code of the Russian Federation, the following amounts cannot be levied:

  • severance pay upon dismissal and monetary compensation for unused vacation;
  • compensation payments in connection with a business trip, transfer, admission or assignment to work in another locality; in connection with the wear and tear of tools belonging to the employee, and other cases provided for by labor legislation;
  • premiums of a one-time nature;
  • state benefits for large families and single mothers;
  • childbirth benefits; and funeral benefits paid by social insurance.

Example 2. Due to the fault of the employee of the enterprise, a partial manufacturing defect was allowed.

In total, 100 units of products were rejected. Price per unit of production - 25 rubles.

Based on the results of an assessment of the possible use of defective products, the administration set a reduced rate of 10 rubles.

The difference between the cost of the possible use of products and the actual costs (the cost of the material, the corresponding part of the costs of maintaining and operating the equipment and workshop costs) represents the damage caused to the enterprise and it amounted to 850 rubles.

By order of the administration, the damage is subject to deduction from the employee.

In total for the current month, the employee was accrued:

wages based on piece rates - 1000 rubles;

premium for a reduced amount for an admitted manufacturing defect - 100 rubles.

Total - 1100 rubles.

For the three months preceding the month of causing damage to the enterprise, the employee's salary amounted to only 7800 rubles, in connection with which the average monthly salary of the employee amounted to 2600 rubles. (7800 rubles: 3).

Due to the fact that the amount of damage does not exceed the average monthly earnings of the employee, the order of the administration was issued legally.

The hold will be:

a) insurance contributions to the Pension Fund - 11 rubles. (1100 rubles x 1%);

b) income tax - 91 rubles. ((1100 rubles - 11 rubles - 83 rubles 49 kopecks x 2 (non-taxable minimum per employee) - 83 rubles 49 kopecks x 2 (benefits for the maintenance of a minor child)) x 12%);

c) deductions for damages - 201 rubles. 80 kop. ((1100 rubles - 91 rubles) x 20%).

Total deductions - 303 rubles. 80 kop.

To pay on hand - 796 rubles. 20 kopecks (1100 rubles - 303 rubles 80 kopecks).

In turn, the employee has the right, if deductions from his wages are made in violation of the current legislation, or if he does not agree with the amount of deductions, file a complaint with the labor dispute resolution body or file a lawsuit in court.

In addition, for a systematic marriage, employees can be dismissed under paragraph 2 of Article 33 of the Labor Code of the Russian Federation due to "a discrepancy between the employee's position or the work performed due to insufficient qualifications" or paragraph 3 due to "the employee's systematic failure to perform duties without good reason assigned to him by the labor agreement (contract).

Documentation of marriage

For a final or correctable defect found in production, in accordance with clause 99 of the Basic Provisions for Cost Accounting, the technical control department (another similar structural unit) draws up an act (notification of defects), which reflects the volume of manufactured products or the number of good and rejected products.

A unified form of the act of marriage has not yet been approved, and therefore the workflow schedule in force at the enterprise provides for its own form of the act, approved by the head of the enterprise.

The marriage certificate is drawn up by the controller, foreman, foreman or other authorized officials and signed by the head of the shop, foreman or other authorized official. Employees guilty of producing a marriage must be familiar with the marriage certificate.

On the basis of the act, a calculation of defective products is drawn up, which indicates the total amount to be recovered from the guilty persons or organizations, and in the absence of such, attribution to production costs.

At individual industrial enterprises, marriage is recorded in accumulative statements or reports on rejected products, in which data on marriage are entered indicating the reasons and perpetrators for a week or half a month, or in primary documents for recording production, which provide the necessary indicators for this. In order to organize proper accounting of losses from marriage and systematize information about marriage at enterprises, a standard list of reasons for marriage and its perpetrators is established.

Raw materials, materials and purchased semi-finished products rejected during the production process due to the fault of the supplier are drawn up, in addition to the act, with a special document for making claims against the supplier.

Any over-limit release of material for production, necessary for the correction of marriage, is issued by an extract of a special document. If third-party workers are involved to correct the marriage, then an outfit is issued for such work in the general order, on which a stamp or a distinctive inscription "correction of the marriage" is placed.

It should be noted that if to correct a marriage that occurred through the fault of an employee, only their labor costs are required, then neither an act nor an order for correcting the marriage is drawn up (not issued), and the work itself is accepted from the employee guilty of the marriage after correction.

On the basis of marriage certificates (or primary documents for accounting for production), a report is drawn up on the cost of marriage in the reporting month, in which the amount of losses from rejected products is determined, indicating the types of products and the perpetrators of the marriage.

The delivery of defective products to the warehouse is documented by the requirement of an invoice (form N M-11), the form of which is approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 N 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets , materials, low-value and wearing items, works in capital construction" (as amended and supplemented).

At the same time, in accordance with clause 52 of the Basic Provisions for Accounting for Materials at Enterprises and Construction Sites, approved by Letter of the USSR Ministry of Finance dated April 30, 1974 N 103, the execution of documents for the delivery of defective inventories to the warehouse is assigned to the materially responsible person of the workshop ( site).

Accounting for losses from marriage

In accordance with the Chart of Accounts (Instructions for the use of the Chart of Accounts), accounting for losses from marriage is kept on account 28 "Marriage in production".

The debit of account 28 reflects the costs of the identified internal and external marriage (the cost of an irreparable, that is, final marriage, repair costs, etc.), as well as the costs of warranty repairs in excess of the norm.

The credit of account 28 reflects the amounts attributable to the reduction of losses from marriage (the cost of rejected products at the price of possible use; amounts to be withheld from the perpetrators of the marriage; amounts to be recovered from suppliers for the supply of substandard materials or semi-finished products, as a result of which the marriage was allowed etc.), as well as amounts written off to production costs as losses from marriage.

Accounting entries for accounting for a correctable internal marriage are made out as follows:

debit of account 28 credit of accounts 10 "Materials", 25 "General production expenses", 69 "Calculations for social insurance and security", 70 "Calculations with personnel for remuneration" - materials spent on eliminating the identified marriage, accrued wages, deductions are reflected on off-budget funds for salaries, the share of general production costs;

debit of accounts 70, 76 "Settlements with various debtors and creditors" credit of account 28 - deductions from the perpetrators of the marriage.

Each fact of an irreparable internal marriage requires the calculation of the costs of manufacturing defective products.

Based on these calculations, the calculated costs for the production of marriage are debited from account 20 to account 28 - debit account 28 credit account 20 "Main production".

Thus, the costs of eliminating the marriage are collected, which, before being written off to the cost of products (works, services), are reduced by the amounts to be withheld from the perpetrators of the marriage or from suppliers of low-quality materials or semi-finished products, as well as the cost of defective inventories at the price of their possible usage:

debit of accounts 10, 12 "Low-value and wearing out items", 21 "Semi-finished products of own production", 41 "Goods" credit of account 28 - defective material assets are credited at the price of their possible use.

At the same time, an irreparable marriage in production related to materials, in accordance with the Chart of Accounts (Instructions for the use of the Chart of Accounts), is reflected in the sub-account "Other materials" of account 10.

debit of account 73 "Settlements with personnel for other transactions", sub-account "Calculations for compensation for material damage" credit of account 28 - amounts to be recovered from employees - the perpetrators of the marriage;

debit of account 63 credit of account 28 - amounts to be recovered from suppliers of defective materials, the use of which allowed manufacturing defects (see explanations for account 28 of the Instructions for using the Chart of Accounts).

After reducing the losses from marriage by the corresponding amounts, the unallocated balance accounted for in the debit of account 28 is written off to the debit of the accounts:

20 "Main production" - the cost of eliminating the marriage admitted in the main production;

23 "Auxiliary production" - the cost of eliminating the marriage made in the auxiliary shops of the enterprise.

Example 3. At an industrial enterprise, an irreparable manufacturing defect was admitted for a whole series of products, the production costs of which amounted to 76,000 rubles:

debit account 28 credit account 20 - 76,000 rubles.

The cost at which defective products can be sold is set at a commission of 30,000 rubles, in addition, an amount of 5,000 rubles is to be withheld from the perpetrators (members of the production team) to compensate for the costs of releasing the defective products:

debit of account 40 "Finished products" credit of account 28 - 30,000 rubles;

debit of account 73, sub-account "Calculations for compensation for material damage" credit of account 28 - 5000 rubles;

debit account 20 credit account 28 - 41,000 rubles. (76,000 rubles - 30,000 rubles - 5,000 rubles) - the non-recoverable cost of an irreparable defect is charged to the cost of products (works, services).

Example 4. At an industrial enterprise, a correctable marriage of a batch of finished products was allowed, the production costs of which amounted to 76,000 rubles.

The following expenses were incurred for the repair of the marriage:

debit account 28 credit account 10 - 6000 rubles. - extra materials used;

debit account 28 credit account 70 - 7000 rubles. - additionally accrued wages to workers involved in the elimination of marriage;

debit account 28 credit account 69 - 2921 rubles. (7,000 rubles x 40.3%) - deductions to state off-budget funds from labor costs (of which 1.8% is the tariff for compulsory social insurance against industrial accidents and occupational diseases);

debit account 28 credit account 25 - 3000 rubles. - the corresponding part of overhead costs (expenses for the maintenance and operation of equipment) is assigned to the correction of defects;

debit account 73, subaccount "Calculations for compensation for material damage" credit account 28 - 5000 rubles. - deductions made from members of the production team guilty of manufacturing defects;

debit of account 20 credit of account 28 - 13,921 rubles. (6,000 rubles + 7,000 rubles + 2,921 rubles + 3,000 rubles - 5,000 rubles) - unrecoverable amounts of losses from marriage are charged to the cost of production;

debit of account 40 credit of account 20 - 89,921 rubles. (13,921 rubles + 76,000 rubles) - the production cost of a batch of finished products.

In accounting, operations on an external marriage will be reflected as follows:

debit of account 62 "Settlements with buyers and customers" credit of account 46 "Sales of products (works, services)" (reversal) - recovery of amounts for the sale of defective products;

debit of account 46 credit of accounts 20, 26 "General business expenses", 40 "Finished products", 43 "Commercial expenses" (reversal) - restoration of the cost of defective products, general business (if the accounting policy of the enterprise provides for the write-off of general business expenses directly to sales accounts) and commercial expenses for its implementation;

debit of account 51 credit of account 62 (reversal) - the amounts of received sales proceeds are reversed;

debit of account 51 credit of accounts 62, 76 - recovery of debt to the buyer (customer) for further shipment in his favor of products that turned out to be a manufacturing defect;

debit of account 28 credit of accounts 20, 25, 26, 43 - reflects the costs of the enterprise to correct external defects;

debit of account 28 credit of accounts 62, 76 - reflects the enterprise's debt to the customer for recognized additional amounts (for example, the customer's costs for transportation and sales of products);

debit of accounts 70, 76 credit of account 28 - withholding amounts from the perpetrators of the marriage;

debit of account 20 credit of account 28 - writing off the final losses from marriage to the cost price.

Settlements for claims for defects arising from the fault of suppliers or contractors of low-quality materials or semi-finished products, as a result of which defects were admitted in amounts recognized by the defendants or awarded by arbitration, in accordance with the Chart of Accounts (Instructions for the use of the Chart of Accounts) are processed through account 63 "Settlements on claims."

In the general case, the following entries are made on account 63:

debit of account 63 credit of account 28 - in the reduction of costs for the elimination of external marriage, the amounts due from the defendants and suppliers for the supply of poor-quality materials or semi-finished products, as a result of which the marriage was allowed, were attributed (see explanations for account 28 of the Instructions for applying the Plan accounts);

debit of account 51 credit of account 63 - receipt of payments;

debit of accounts 20, 23 credit of account 28 - write-off of residual losses from marriage (including amounts of claims and claims not recognized by suppliers and the court).

It should be borne in mind that losses from defective products manufactured in previous years are not included in the losses of previous years to be reflected in account 80, but are reflected in the generally accepted manner as part of the cost of products (works, services).

Analytical accounting on account 28 is carried out for individual workshops of the enterprise, types of products, items of expenditure, reasons and perpetrators of the marriage.

As noted above, account 28 also takes into account the cost of warranty repairs in excess of the norm (explanations to account 28 of the Instructions for the use of the Chart of Accounts). At the same time, on the basis of clauses 3 and 10 of the Regulations on the composition of costs, the costs of warranty repairs and warranty service for products for which the warranty period is established are included in the cost of products (works, services) under the "other costs" element.

In this regard, all amounts of warranty service costs are taken into account in two directions:

debit of accounts 20, 26 credit of accounts 10, 60, 69, 70, 76 - the cost of warranty repairs and maintenance within warranty rates;

debit of account 28 credit of accounts 10, 60, 69, 70, 76 - expenses for warranty repairs and maintenance in excess of warranty rates (explanations to account 28 of the Instructions for using the Chart of Accounts).

Reflection in the accounting of the enterprise of settlements with suppliers for the supplied defective inventories

As noted above, manufacturing defects can also be caused by defects in materials, semi-finished products and other inventories supplied by suppliers.

In such cases, it is necessary to properly organize and record settlements for claims made against suppliers.

According to the current legislation, the buyer must accept the products and check their quantity and quality within the terms stipulated by the contract. If defective products are detected upon acceptance of the products, the buyer is obliged to notify the supplier about this.

The instruction on the procedure for accepting products for industrial purposes and consumer goods by quantity was approved by the Decree of the State Arbitration Court under the Council of Ministers of the USSR dated June 15, 1965 N P-6 (as amended by the Decrees of the USSR State Arbitration Court dated December 29, 1973 N 81, dated November 14 1974 N 98), and the Instruction on the procedure for accepting industrial and technical products and consumer goods in terms of quality - by the Decree of the USSR State Arbitration Court of April 25, 1966 N P-7 (as amended by the Decrees of the USSR State Arbitration Court of December 29, 1973 N 81, dated November 14, 1974 N 98).

In accordance with Article 475 of the Civil Code of the Russian Federation, the buyer has the right to demand from the seller:

  • commensurate reduction in the purchase price of products;
  • gratuitous elimination of its shortcomings;
  • reimbursement of their expenses for the elimination of deficiencies.

In addition, in case of delivery of defective products with significant defects, the buyer has the right to refuse to fulfill the contract or demand replacement of defective products.

The procedure for recording transactions in each specific case depends on the decision made by the buyer, as well as the time of detection of defects in the delivered products (at the stage of product acceptance, during storage, during transfer to production).

If the enterprise - the buyer requires a reduction in the purchase price of products at the stage of acceptance of products, the posting of such products is made at lower prices than it is provided for in the contract.

When the parties reach an agreement on the elimination of defects by the supplier, the buyer, until such comments are eliminated and the final acceptance of the products, reflects it on the off-balance account 002 "Commodity - material assets accepted for safekeeping", and after the elimination of the defects, the products arrive at contractual prices.

If the cost of eliminating defects was incurred by the enterprise - the buyer, it has the right to demand reimbursement of such costs from the supplier. In this case, the amount of the claim is reflected on account 63 in correspondence with the cost accounts (materials, payments for wages and deductions to state non-budgetary funds, etc.).

In the event of significant defects in the delivered products, the buyer has the right to refuse to perform the contract or demand that products of inadequate quality be replaced with new products. At the same time, if defects in products are discovered at the stage of its acceptance, then the cost of products is reflected in the off-balance account 002, and the amount of payment (if it has already been made) is included in claims settlements.

In addition, in all cases, the consumer has the right to also demand full compensation for losses caused to him as a result of the sale of goods of inadequate quality.

Example 5. The manufacturing enterprise accepts products (materials) supplied by the wholesale trade enterprise. In total, materials are supplied under the contract in the amount of 120,000 rubles, incl. VAT 20% - 20,000 rubles.

At the acceptance stage, material defects are detected.

The enterprise - the buyer has the right:

  1. Demand a reduction in the purchase price of materials - for example, up to 96,000 rubles:

debit of account 10 credit of account 60 - 80,000 rubles - cost of materials;

debit of account 19 "Value added tax on acquired valuables" - 16,000 rubles. - VAT on the cost of materials;

debit account 60 credit account 51 - 96,000 rubles. - payment of the cost of materials.

If an advance payment was previously issued, its offset is made in the following order:

debit of account 60 credit of account 61 "Calculations on advances issued" - 96,000 rubles. - advance payment for the delivered materials at reduced prices;

debit account 63 credit account 61 - 24,000 rubles. (120,000 rubles - 96,000 rubles) - the difference between the amount of the advance payment and the cost of materials at reduced prices was charged to settlements for claims;

debit of account 51 credit of account 63 - 24,000 rubles. - the supplier satisfied the enterprise's claim.

  1. Demand to eliminate product defects:

debit account 002 - 120,000 rubles. - cost of received materials;

credit account 002 - 120,000 rubles. - write-off of materials from off-balance sheet accounting after elimination of shortcomings by the supplier;

debit account 10 credit account 60 - 100,000 rubles. - materials are credited after the elimination of deficiencies;

debit account 19 credit account 60 - 20,000 rubles. - VAT on the cost of materials;

debit of account 60 credit of accounts 51, 61 - payment of the cost of materials (the previously issued advance was offset).

  1. Request reimbursement for the costs of eliminating product defects:

debit of account 63 credit of accounts 60, 69, 70, 76 - reflects the costs of eliminating product deficiencies identified during acceptance;

debit of account 51 credit of account 63 - satisfaction by the supplier of the claims of the enterprise - the buyer.

  1. Refuse to perform the contract:

debit account 002 - 120,000 rubles. - off-balance sheet accounting reflects the posting of products, upon acceptance of which significant shortcomings were found;

debit of account 63 credit of accounts 60, 61 - 120,000 rubles. - a claim for the amount of delivered low-quality products;

debit of account 63 credit of account 80 - claim for the amount of losses;

credit of account 002 - delivered products are transferred to the supplier;

debit of account 51 credit of account 63 - satisfaction by the supplier of the enterprise-buyer's claim.

  1. Demand replacement of delivered defective products:

debit of account 002 - the cost of the received low-quality products is attributed to the off-balance account;

account credit 002 - products are transferred back to the supplier;

debit account 10 credit account 60 - 100,000 rubles. - receipt of a new batch of products to replace poor quality;

debit account 19 credit account 60 - 20,000 rubles. - VAT on the cost of newly delivered products;

debit of account 60 credit of accounts 51, 61 - payment for the supplied products (the previously issued advance was offset);

debit of account 63 credit of account 80 - the claim of the enterprise - the buyer for the amount of losses;

debit of account 51 credit of account 63 - satisfaction of the claim by the enterprise - supplier.

If defective products are detected after they are accepted, reflected in the accounting and before they are transferred to production (before they are sold), their cost is debited to the claims settlement accounts in the following order:

debit of account 63 credit of accounts 10, 12, 41 - reflects the accounting value of defective products;

debit of account 68 "Settlements with the budget" credit of account 19 (reversal) - the amount of VAT previously presented for offset from the budget was reversed;

debit of account 63 credit of account 19 - the reversed amounts of VAT are attributed to the claim against the enterprise - supplier;

debit of account 63 credit of accounts 69, 70 - the claim of the enterprise - the buyer included its costs for the elimination of identified defects.

Registers of accounting for losses from marriage

The amounts of losses from marriage are reflected in statements N N 12 and 14.

Each fact of marriage requires the calculation of the costs of manufacturing defective products. Based on the act, in which such costs are calculated for individual items, the data from it are transferred to statement N 14 "Statement of accounting for losses in production."

In statement N 14, a separate table is provided for calculating and accounting for losses from marriage, which shows the total amount of losses, the amount of their partial compensation, as well as the final amount of losses. The total amounts of losses are shown by the main types of costs, from which these losses are added up in relation to the items adopted in the calculation of the cost of commercial products.

The amounts of final losses (by workshops), calculated in statement N 14, are reflected in statement N 12, from which these amounts, in turn, are transferred to the journal - order N 10.

Accounting for losses from marriage and their documentation at enterprises of certain economic sectors

Accounting and documentation of losses from marriage have their own characteristics in certain sectors of management.

Construction

Marriage in construction includes the costs of reworking poor-quality construction work due to the fault of the construction organization (that is, the performance of work in violation of technical specifications, SNIP or design decisions), as well as the costs of repairing damage to previously completed parts and structures of buildings and structures, admitted during subsequent production of works, as well as the cost of finally rejected works.

Do not apply to marriage in construction:

  • the costs of eliminating defects in construction that arose through the fault of the customer and paid for by him;
  • the cost of incorrectly marked building materials, products and parts, as well as building materials, structures and parts manufactured by construction organizations or other organizations, the unsuitability of which was found at the construction site.

Losses from marriage in construction organizations are accounted for on account 28 separately for marriage made in the course of construction work, and marriage that took place in auxiliary production, in the context of construction objects and types of auxiliary production, respectively.

The identified marriage is documented by an act drawn up by employees of construction laboratories, quality engineers or persons in accordance with construction contracts.

The cost of correcting a marriage made in the course of construction work reflects the cost of:

  • additional materials used;
  • labor costs for workers for dismantling, dismantling and other additional work performed in connection with the elimination of defects;
  • expenses for the operation of construction machines and mechanisms used in the repair of defects;
  • part of the overheads and costs associated with the correction of defects by third parties.

The amount of the cost of correcting the marriage is reduced by the amounts charged to suppliers and subcontracting construction organizations (if they admitted their fault), by the amounts reimbursed by the persons who allowed the marriage, as well as by the cost of materials credited during disassembly and dismantling at prices of possible use.

The difference between the costs of correcting the defect and the reimbursed amounts represents the losses from the defect made during the construction work, and is included in the cost of work on construction objects on a direct basis, with their distribution according to the relevant cost items (elements).

Losses from defects identified at facilities commissioned in the reporting year, in accordance with clause 4.35 of the Standard Guidelines for planning and accounting for the cost of construction work, approved by the Ministry of Construction of Russia on December 4, 1995 N BE-11-260/7, increase the cost of work at these facilities, and at facilities put into operation in previous years, they are credited to account 89 "Reserves for future expenses and payments" when an appropriate reserve is formed, and in its absence - to account 80 as losses on operations of previous years identified in the reporting year .

Oil refining (petrochemical) industry

In accordance with paragraph 3.43 of the Instructions for planning, accounting and calculating the cost of production at oil refineries and petrochemical enterprises, approved by Order of the Ministry of Fuel and Energy of the Russian Federation of November 17, 1998 N 371 (as amended on October 12, 1999), in oil refining and petrochemistry a defect in production is mainly considered to be such products or semi-finished products that do not meet the established standards or specifications in terms of quality and require additional (repeated) processing for their correction.

Additional costs for in-plant pumping are also considered losses from marriage.

Along with losses from spoilage, corrected by additional processing, in the oil refining industry, losses from unscheduled injections of petroleum products are detected, which occur in the following cases:

a) mixing a product of higher quality and value with a non-standard oil product to correct the quality of the latter;

b) when pumping non-standard products into raw materials, fuel oil and other less valuable oil products;

c) due to other injections of more valuable oil products into less valuable ones (when pumping pipelines, washing tanks, lack of capacity, and for other reasons).

The amount of losses from unscheduled injections of oil products is determined by multiplying the difference in prices of mixed oil products by the number of tons of higher quality oil products.

The sum of these losses in production costs is not taken into account, since these losses do not represent an increase in production costs, but a decrease in revenue from the sale of products due to a decrease in its grade due to unscheduled mixing of petroleum products.

Agriculture

Manufacturing defects in agriculture are determined at auxiliary enterprises (mill, bakery, pickling station, etc.). Losses from marriage are reflected in the second section of the "report on the processing of products" (form N SP-28, approved by the Decree of the State Statistics Committee of the Russian Federation of September 29, 1997 N 68 "On approval of unified forms of primary accounting documentation for accounting agricultural products and raw materials").

At the end of the reporting period, in accordance with the workflow schedule, the report, together with primary documents, is submitted to the accounting department to reflect transactions in the relevant accounting registers. The second copy of the report remains with the production manager.

Veterinary meat defects are reflected in the "production report on poultry processing and output" (form N SP-56).

Publishers

In accordance with paragraph 1.2.16 of the Instructions for planning, accounting and calculating the cost of production at publishing enterprises, approved by the Order of the Ministry of Information and Press of the Russian Federation of December 28, 1993 N 259 (the Order is advisory in nature), losses from marriage of publishing organizations include costs for correcting publications through the fault of the publisher, in particular, rips, inserts, typos, typing, etc., with the exception of amounts reimbursed in the prescribed manner.

Marriage is formalized by an act attached to the invoice, which is approved by the publishing house. In the act, in addition to describing the essence and reasons for the marriage, they indicate by whom it was admitted, from whom and what amounts are subject to collection and which should be attributed to the cost of a particular order.

The recorded losses from marriage from the credit of account 28 are debited to account 20 in the part that falls on the cost, and the amounts to be withheld - to accounts 76, sub-account "Settlements with authors and artists", 63 and 73.

Printing enterprises

In accordance with clause 4.33 of the Instruction for planning, accounting and calculating the cost of production at printing enterprises, approved by the Order of the Ministry of Information and Press of the Russian Federation dated March 4, 1993 N 31 (the Order is advisory in nature), losses from defects in production include:

  • the cost of finally rejected products and work performed by production workers (manual and machine typesetting, layout, production of matrices and stamps, casting and finishing of fonts, printing, production of binding covers, brochures and other works);
  • expenses for the correction of defects at all stages of production, including the wages of workers of repair teams and other expenses for the elimination of defects in finished products or semi-finished products;
  • costs for the secondary reproduction of rejected semi-finished products, products and works, including the cost of re-setting or making a printing plate.

A final or correctable marriage discovered in the course of production is formalized by a marriage certificate.

The marriage of materials and purchased semi-finished products due to the fault of the supplier, discovered during the production process, is drawn up in addition to the act with a special document for filing claims with the supplier. The procedure for registering a marriage due to the fault of suppliers and filing claims (claims) against them is carried out in relation to specific conditions in accordance with contracts for the supply of materials, semi-finished products and products.

The first copy of the act is transferred to the accounting department to calculate the cost of marriage, determine losses and recover them from the perpetrators; the second copy - to the production department; the third - remains in the workshop that allowed the marriage.

Ferrous metallurgy

In accordance with paragraph 60 of the Guidelines for planning, accounting and calculating the cost of production at ferrous metallurgy enterprises, approved by Roskommetallurgy on December 7, 1993 (the document is advisory in nature), the classification of products as defective at ferrous metallurgy enterprises is carried out on the basis of acts of the technical control service and reports (reports) of workshops on production.

Internal marriage at the enterprises of the industry includes:

  • a defect found in the production workshop (including a defect due to a stop in production during downtime);
  • defects found in other workshops of the enterprise during processing or processing;
  • marriage found in the warehouse of the enterprise.

Defective products detected in the manufacturing workshop, in other workshops, in the warehouse and with buyers are excluded from the release of finished products in the month in which this defect was discovered or the claim of buyers was recognized, regardless of the time of its production. A marriage restored to a good product is included in the output of the product in the month in which it is brought into a good condition.

The amount of losses from rejects excluded from the production of products is determined by multiplying the difference between the average shop cost of a ton of rejected products and the cost of a ton of rejects at a set price by the number of tons of rejects and subtracting from the resulting amount the deductions from the perpetrators of the rejects and the amounts of compensation for damages awarded by arbitration or actually recovered from suppliers for the supply of low-quality materials or semi-finished products, as a result of which marriage was allowed.

The shop cost used to calculate losses from marriage is determined by the exclusion from the production cost of the costs of preparation and development of production, other production and general business expenses.

According to the marriage revealed by the buyers, the losses are made up of:

  • losses in the production of such rejected products;
  • losses for the transportation of marriage and reimbursement to the consumer of the costs incurred.

At the same time, losses made up of the amounts for reimbursement of the railway tariff or water freight paid by the sales organization or the buyer for the delivered defective products, payment of the railway tariff (water freight) when returning the products, reimbursement to the buyer of the expenses incurred by him for the rejected products, are charged to account 28 from the account of settlements with consumers.

According to clause 64 of the Guidelines, the cost and cost in wholesale prices of products rejected by the buyer (in the same year when it was produced) are reversed in accounting:

  1. For products paid by buyers:
  • in terms of the cost of rejected products - on the debit of the sub-account "Sale of finished products and works of an industrial nature" of account 46 and the credit of account 45 "Goods shipped", and simultaneously on the debit of account 45 and the credit of account 40;
  • in terms of the cost of rejected products in wholesale prices - on the debit of account 51 "Settlement account" and the credit of the sub-account "Sale of finished products and works of an industrial nature" of account 46 (the cost of rejected products in wholesale prices, withdrawn from account 51, is restored to this account from the loan settlements with customers).
  1. For products not paid for by buyers - under the debit of account 45 and the credit of account 40.

Losses from external marriage related to products rejected in the reporting year, but produced last year, are reflected in accounting from the account of settlements with buyers in the following order:

a) the difference between the cost in wholesale prices and the full cost of the corresponding period is charged to account 80;

b) the full cost of rejected products, together with all expenses reimbursed to the buyer, is debited to account 28.

In turn, the cost of defective products at the price of possible use, deductions from the perpetrators of the marriage and losses from the marriage from the credit of account 28 are charged to the corresponding accounts.

Recording and reporting on marriage is carried out in accordance with the current classification by the reasons for its occurrence (separately for each workshop and for the enterprise as a whole), as well as for the perpetrators of the marriage.

Catering establishments

In accordance with the Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership, approved by the Industry Center for Advanced Training of Trade Workers of the Committee of the Russian Federation on Trade on August 12, 1994 N 1-1098 / 32-2 (the document is advisory in nature), calculations catering establishments with suppliers of low-quality products are reflected in the accounting in the following order:

debit of account 63 credit of account 41 - presentation of claims to suppliers for shortages and defects of products and goods that occurred due to their fault, as well as for a decrease in quality, if the circumstances justifying the claim are revealed after the receipt of the products (according to the purchase price);

debit of account 42 "Trade margin" credit of account 41 - for the amount of markup on missing and damaged products and goods;

debit of account 44 "Distribution costs" credit of account 84 "Shortages and losses from damage to valuables" - attribution to distribution costs of written-off products and goods due to shortage (damage) identified upon acceptance from suppliers and transport organizations within the limits of natural wastage (according to the cost of acquisition) ;

debit of account 63 credit of account 41, sub-account "Containers under goods and empty" - making claims to suppliers for shortages and marriage of containers that occurred through their fault, as well as for a decrease in quality, identified after the receipt of the container (at the cost of acquisition);

debit of account 84 credit of account 60 - for the shortage (damage) of products and goods detected during acceptance in excess of the norms of natural loss during transportation due to the fault of a financially responsible person (forwarder, commercial agent, etc.) at the cost of acquiring the missing products and goods;

debit of account 73, sub-account "Calculations for compensation of material damage" credit of account 84 - assignment to the accounts of financially responsible persons of missing and damaged products and goods due to their fault during transportation (at the purchase price);

debit of account 73, sub-account "Calculations for compensation of material damage" credit of account 83, sub-account "Difference between the amount to be recovered from the guilty persons and the book value for shortages of valuables" - the amount of the mark-up to be withheld from the guilty persons;

debit of account 80 credit of account 84 - the amounts of claims for which the arbitration (court) refused were written off to financial results.

Selected tax issues

In accordance with the Letter of the Department of Tax Policy of the Ministry of Finance of Russia dated December 25, 1997 N 04-03-11, when returning to the supplier the credited and paid for goods, including marriage, with the reflection of this operation through account 46, the invoice is drawn up by the enterprise in the generally established manner, as the seller of this product, with the reflection of all the details of this invoice in the sales book.

If the return of defective goods is not made in full and bypassing account 46, new invoices are not issued, and defective goods are returned on the basis of invoices, and appropriate corrective entries are made on the original invoice remaining with the retailer and in the purchase book .

When calculating income tax, it should be taken into account that, in accordance with the Methodology for calculating the index - deflator for indexing the value of realizable property of enterprises, approved by the State Statistics Committee of the Russian Federation, the Ministry of Economy of the Russian Federation and the Ministry of Finance of Russia on May 21, 27, 1996, the index - deflator is used, among other things, and in the event of the sale of an irreparable marriage, in particular, material assets received from the disposal of fixed assets that cannot be used as materials; fuel or spare parts (scrap metal, salvage).

Accounting for defects in production necessary due to the occurrence of defects in manufactured products or their insufficient quality. In this article, we will talk about the rules for accounting for marriage and the accounting entries that this accounting is made out of.

The concept of marriage and its types

A detailed description of the marriage can be taken from the Guidelines for the chart of accounts for the agro-industrial complex, approved by order of the Ministry of Agriculture of the Russian Federation of June 13, 2001 No. 654. This description is applicable to all industries. Marriage is that product, semi-finished product or work that does not meet the laid down standards, technical characteristics and norms, while their use for the originally intended purpose is impossible without certain work to correct the deficiencies. Does not apply to marriage

  • products that can be transferred to a lower grade;
  • products that do not meet the increased quality requirements, but comply with the standards for similar products.

There are several types of marriage:

1. According to the place of detection:

  • interior;
  • external.

2. By the nature of defects:

  • fixable;
  • incorrigible (final).

In order to avoid selling low-quality goods, enterprises organize processes for checking products before sending them to customers. Such functions are possessed by technical control departments, quality control services, etc. These structural divisions reveal internal defects. External marriage is so named because of its discovery outside the enterprise, that is, by the buyer during operation. In addition, both internal and external marriages can be both correctable and irreparable. If the company evaluates the repair or correction of defects as technically and economically justified, then the defect is correctable. If it is impossible to correct the shortcomings or economically unjustified, then the marriage is final. What is included in the costs attributable to the cost of marriage?

For an internal fixable marriage, this is:

  • material costs for the elimination of defects;
  • wages of employees for activities to eliminate shortcomings;
  • share of depreciation of production equipment;
  • the corresponding share of overhead costs (hereinafter - ODA).

The cost of the defective products themselves in case of an internal correctable marriage is not included in the losses from the marriage. If the defect is internal and irreparable, then its cost includes all the costs that went into the manufacture of the defective product, in addition to the costs of preparing and mastering production, organizing and managing, unproductive and other expenses.

The cost of an external marriage consists of:

  • production cost of the product;
  • the amount of money returned to the buyer for defective products;
  • repair costs;
  • the cost of replacing the product;
  • shipping costs to the buyer.

In addition, the cost of losses from marriage also includes the cost of warranty repairs.

Marriage losses are reduced by:

  • in case of possible use of rejected products not for their intended purpose, its cost equivalent to the price of possible use;
  • deductions from employees guilty of product defects;
  • recovered or sued amounts from suppliers of low-quality raw materials, materials, semi-finished products, through whose fault the marriage occurred.

Accounting for defects in production - postings

To account for defects in production, the Chart of Accounts approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n provides for account 28. All costs associated with defective products are reflected in its debit, their list is given in the previous part of the article. Amounts that reduce the cost of marriage are recorded on the loan (see also the previous part). The amount of losses from marriage is included in the cost of the relevant products. If a marriage is detected when this product is no longer produced, then such costs are distributed to the entire range of products produced as ODA (overhead costs).

Note the moment of documenting the marriage. When withdrawing defective products, it is necessary to draw up an act or notice of marriage. The enterprise develops the form of the document on its own, it contains all the necessary details for primary documents, as well as the name of the defective product, its number or code, the reasons for the marriage, the perpetrators of the marriage. Such an act (notice) must be attached to the documents for the release of materials that will be used to eliminate shortcomings (clause 101 of the Guidelines for accounting for inventories, approved by order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n).

Let's look at examples of typical operations that will appear in accounting if an enterprise encounters a marriage in production. The first example is for an internal fixable marriage.

Example 1

When sewing overalls, defective semi-finished products of our own production were found - parts of products glued with dublerin. The reason for the marriage was a poor-quality dublerin. The cost of repairing the marriage was:

  • the cost of a dublerin is 15,000 rubles;
  • salary and social contributions - 73,800 rubles;
  • share of ODA - 14,200 rubles.

The supplier of low-quality dublerin was made a claim in the amount of the cost of the material and labor costs to eliminate the marriage, total - 88,800 rubles. The accounting records the following entries:

Description

Amount, rub.

Reflected the cost of dublerin to eliminate marriage

Salary and social contributions for the elimination of marriage

Written off ODA related to the elimination of defects

The amount of the claim to the supplier has been accrued

Received refund from dublerin supplier

Waste losses are included in the cost of the semi-finished product

20, sub-account "Production of semi-finished product"

In the following example, consider the reflection of an internal irreparable marriage.

Example 2

Due to the inattention of the shift foreman when setting the input data on the equipment, 120 pieces were manufactured. poor quality metal parts. It is not possible to fix deficiencies. The costs that were incurred for the manufacture of these parts amounted to:

  • cost of materials - 47,600 rubles;
  • salary and social contributions - 39,400 rubles;
  • share of ODA - 17,400 rubles.

Parts can be scrapped for 200 rubles. per piece By decision of the head of the enterprise, 47,600 rubles will be withheld from the shift foreman. The average monthly salary of a master is 74,000 rubles. According to the Labor Code of the Russian Federation, the amount of monthly deductions from the salary should not exceed 20% (74,000 × 20% = 14,800). The accounting records the following entries:

Description

Amount, rub.

Reflected the cost of defective parts

104 400 (47 600+39 400+17 400)

Defective parts are credited at the price of a possible sale

The amount that will be recovered from the culprit - the shift foreman has been accrued

The amount was deducted in the first month from the salary of the culprit (posting is done every month until the debt is fully repaid)

Waste losses are included in the cost of production

Analytical accounting on the 28th account is carried out in the context of the range of products, structural divisions of the enterprise, reasons for marriage, cost items and perpetrators.

Results

There are several types of marriage. Depending on its classification, the rules for including losses from marriage in the cost of production vary. Scrap accounting at the enterprise is important for detecting the causes of scrap, analyzing and tracking changes in waste from scrap, as well as for improving the quality of products.

How to get analytics on a correctable marriage using route sheets for analysis?

What are the features of drawing up a marriage certificate?

How to create a report to control losses from irreparable defects on orders?

What effective decisions can be made based on the report on the reasons for marriage?

How to generate a report on material losses as a result of an irreparable marriage?

The market dictates strict conditions: if the product is of poor quality, the manufacturer will not be able to sell it. In addition, manufacturing companies are forced to bear additional costs associated with the correction of defects, the write-off of defective parts and assemblies. Manufacturers are interested in a well-functioning system of quality control of their products, minimizing the cost of marriage. Accounting for waste associated with marriage, their analysis allows the company's management and technical specialists to have accurate data to optimize production processes.

Types of marriage

Marriage, of course, exists in every enterprise, but marriage and losses from it are shown in accounting and management accounting, only single companies are analyzed, and mostly large ones or using a quality management system.

Marriages in production are products, semi-finished products, parts, assemblies that do not meet the established standards, specifications in terms of quality, cannot be used for their intended purpose or can be used only after correction.

Depending on the nature of the defects established during technical acceptance, the marriage is divided into:

  • correctable - products, semi-finished products (parts and assemblies), which, after correction, can be used for their intended purpose and the correction of which is technically possible and economically feasible;
  • incorrigible (final) - products, semi-finished products, parts that cannot be used for their intended purpose and the correction of which is technically impossible and economically impractical.

The cost of internal (identified before sending products to consumers) final defects consists of the main costs (including the costs of maintaining and operating the equipment) and workshop expenses, internal correctable defects - from the costs of raw materials, materials and semi-finished products used to correct defective products, wages of production workers accrued for operations to correct marriage, the corresponding share of the costs of maintaining and operating equipment, as well as workshop costs.

Daily accounting

In order to increase the efficiency of activities, including by reducing losses from marriage, it is necessary to establish managerial cost accounting for responsibility centers (by structural units - workshops, areas where products are directly manufactured). Accounting for responsibility centers allows you to decentralize the management of marriage, control its appearance, and identify those responsible for the occurrence of marriage.

To reduce losses from marriage, you must:

  • establish a thorough control over the quality of products in the process of its manufacture and compliance with the technological regime at individual stages of production;
  • organize accurate and timely accounting of marriage (final and correctable) - document flow in all workshops and at all redistributions, operations, as well as the causes and specific perpetrators of the marriage;
  • organize cost accounting by responsibility centers (by workshops, production sites);
  • identify the full amount of losses from marriage in all workshops of the enterprise and take measures to compensate for the damage caused to the enterprise;
  • strictly observe the established procedure for accounting for losses from marriage.

The first document in which marriage is recorded is a shift assignment, outfit, report or route map. The main task of these documents is to record the labor costs and the amount of work performed.

So, for example, in a machining shop, operations performed by workers are recorded in route sheets, which reflect the entire technological process of manufacturing a part. Therefore, when a marriage is recorded (correctable or irreparable), it is clear on which operation it arose, who is responsible for the marriage, which of the inspectors of the technical control department (hereinafter - QCD) carried out the acceptance, which of the foremen is responsible for performing the scope of work, there is confirmation that defective positions are not ignored and a marriage certificate is drawn up.

In the submitted route sheet, a correctable marriage was made on 4 parts for turning operation No. 2. The parts were returned to the worker for revision, the marriage was corrected - 10 parts were recognized as fit, 6 of them - the first time.

Some specialists do not reflect this kind of marriage at all, because here only the labor costs of the worker-culprit for correction. If we take into account that wages are piecework and only accepted operations are paid, then there are no overpayments on wages. On the other hand, if there are many such cases, this indicates a weak production discipline, low professional qualities of workers and problems in rationing.

Note

In the management of marriage, one should not forget about the negative factor of piecework wages: the worker strives to achieve the maximum quantitative indicators, he does not monitor the quality himself, placing all responsibility for quality on the QCD.

Even if the correction of marriage does not require direct costs (for materials, for the wages of the main production workers), it can negatively affect the implementation of the production program, lead to delays in the delivery of finished products to the customer.

In the considered case, of course, it is not advisable to draw up a marriage certificate for each case, otherwise the OTK controller will be busy only with paperwork, and not with technical control. But this situation cannot be ignored either. Exit - generate a report based on route sheets "Analytics on Reformable Marriage".

The marriage certificate is endorsed by a commission, which includes:

  • the head of the workshop in which the marriage is allowed;
  • representative of the department of the chief technologist;
  • a representative of the department of labor and wages, who calculates the cost of wages of personnel correcting the marriage, or an economist of the IEE.

If necessary, other specialists are involved.

The act is drawn up in three copies: the first copy is transferred to the accounting department to reflect the marriage transaction in accounting, the second remains in the Quality Control Department, the third is transferred to the culprit shop.

The form of the act is developed in such a way that it not only performs the function of a primary accounting document (for example, to recover the amount of loss from the guilty worker or write off materials), but also provides a structured accumulation of information to obtain the necessary analytics.

Therefore, the Act of Marriage states:

  • name of the rejected product, details and its nomenclature technical number, decimal number;
  • at what operation the marriage was allowed, at what stage of the technological process;
  • the structural unit that allowed the marriage;
  • identification of the guilty employee (full name, profession, personnel number);
  • “grounds for establishing marriage”, “description of marriage”, “reasons for the occurrence of marriage” - these columns are important for the commission consideration of the reasons for marriage, the development of measures to minimize marriage, therefore they must be filled in with strictly defined wording. Each wording must have its own cipher, determined by the regulations;
  • the cost of marriage;
  • decision of the commission (for example, " Recover from guilty...»).

The commission may also take another decision, for example, deprive the guilty employee, his immediate supervisor of the bonus, or write off the marriage as a loss.

The act is approved by the head of the company.

Note!

The law limits the amount of liability for damage caused to the employer to the limits of the average monthly salary (Article 241 of the Labor Code of the Russian Federation). Therefore, in order not to violate the law, many employers practice precisely the deduction of bonuses, and not deductions from wages.

On the basis of route sheets and marriage certificates, it is easy to automatically generate analytics for an irreparable (final) marriage (similar to analytics for a correctable marriage), conduct a detailed, step-by-step analysis on its basis, and identify the most common culprits of the marriage. For this, column 15 of the report should contain data on the number of finally rejected parts.

Marriage by order

The report “Losses from irreparable defects by orders” visualizes losses from defects in the context of orders. For example, according to order 50888 “Scraper conveyor KS 12/05”, the defect was approved by the machining shop, a marriage certificate was drawn up. According to the cost calculation, the losses amounted to 3416.40 rubles. and were deducted from the wages of the guilty worker, i.e., in relation to the cost of the entire order, such a marriage will not affect the final cost of the product.

However, not for all orders, losses from marriage were compensated:

  • orders 50957, 51221 (forging and pressing shop), 51228 - the loss of marriage was only partially compensated;
  • order 51221 "Vacuum pump VN 17", foundry shop - losses from marriage are not compensated at all.

This requires a decision whether to attribute the losses from marriage to the cost of orders or to the losses of the enterprise. In any case, if for certain products at the enterprise there is a stable marriage, for example, parts that are too complex, then based on the report "Losses from an irreparable marriage on orders" for several past periods where the manufacture of defective products took place, the economist needs to display statistics and include costs in the cost of production. This will allow the enterprise, upon receipt of applications for the manufacture of products from buyers, not to work for itself at a loss, to maintain a given level of profitability.

Reasons for marriage

The processing of marriage records allows you to get structured information on the reasons for marriage − summary sheet of reasons for marriage. The report is intended for analysis of defects in production, its classification by categories and types of defects, places of detection, reasons for defects. The construction of the report is based on the ciphers of the reasons for the marriage specified in the marriage certificate. This is a document for work, development of a set of measures by QCD specialists, technologists.

The task of the economist is to show the losses of the enterprise as a result of one or another reason for the marriage.

In a production environment, it is rarely possible to eliminate the causes of rejects all at once, but the summary sheet for the causes of irreparable rejects sets the direction for work and allows you to quickly get significant economic results.

For example, the highest percentage of defective products is at the foundry. The cost of marriage here amounted to 9936 rubles, or 50.06%. Moreover, this section also has the lowest compensation for losses, i.e., the losses are assigned to the enterprise - 2,236 rubles, or 41.16%.

As for the reasons for the marriage, there are two main ones for the foundry:

1) low quality of source materials (one marriage certificate);

2) incorrect melting mode (two marriage certificates.).

Therefore, if the company seeks to reduce losses from marriage, then it is necessary to start from the foundry site.

The Quality Commission should develop a set of measures. Such measures, for example, can be the purchase of better materials, more thorough incoming control of supplied goods and materials (creation of a commission for the acceptance of materials from foundry technologists), the purchase of new equipment, amendments to technological instructions, a more detailed description of technological requirements for production modes and actions personnel, increasing the professionalism of technologists and workers, changing the motivation system.

In some cases, an enterprise can consciously go for a manufacturing defect if it is cheaper than, for example, purchasing better, but more expensive materials (the decision must be supported by calculation!). But in this case, the economist is required, firstly, to exclude the situation when such a marriage is assigned to the worker (it is not his fault that the company's management buys low-quality material), and secondly, to include such losses from marriage in the cost of products.

Material losses from marriage

In certain types of production, the key costs associated with marriage are precisely the material costs. Report on material losses as a result of an irreparable marriage indicates which material is lost due to irreparable scrap.

In this case, the largest share is occupied by losses in the positions "Steel 3 Round D65" and "Steel 20 Sheet S12" - 18 and 13%, respectively. Therefore, the marriage commission, first of all, needs to eliminate the causes of the marriage, causing the loss of these particular materials.

Inventory control

In terms of accounting and control, defective products require the same rigor of accounting measures as any other.

To help an accountant and an economist to control the appearance, movement and write-off of defective products will help Turnover sheet for irreparable marriage. Registration of a part as defective occurs on the basis of a marriage certificate. The column "Write-off of marriage" reflects the result of resolving the situation with a defective product:

  • transfer to another department, for example, to the workshop responsible for the marriage, or to a special warehouse where it is customary to store defective products until the question of what to do with it is decided;
  • write off as scrap metal - in the conditions of mechanical engineering, most of the products, parts, are still made of metal, therefore often an irreparable marriage is written off according to a defective act, scrap metal arrives and the scrap metal is already handed over to the warehouse;
  • if the part was not made of metal, but, for example, of fluoroplast, write it off as scrap.

For an accounting specialist, it is important that for a part recognized as defective, the commission promptly decides that the part is further with this part / product, measures are taken. This will allow you not to litter the workshop, not to accumulate waste in the form of scrap metal, for example, a large part can be used to cut a smaller part out of it. In addition, if the commission decided what to do with the defective part, it means that the production situation associated with the formation of this marriage was analyzed by technical specialists, the commission members took it upon themselves to develop a decision to prevent this in the future.

If the details lie for months in the pantry, for example, “VKD flange 44.06.13” - 5 pcs., “VKD lever 17.44.000” - 10 pcs., then after 3 months no one will remember why the marriage occurred, it will be difficult to establish the true cause of the marriage, the guilty persons can be dismissed without collecting damages or depriving the premium for violation of technological regimes, for similar reasons, more defective parts can be manufactured, although such reasons could have already been eliminated.

Order

The application of reports, the obligation to draw up Marriage Certificates, the procedure for the work of the marriage commission are regulated by the order of the enterprise.

Conclusion

The proposed workflow for marriage will improve the quality of preparing reports related to accounting for marriage, simplify the process of accumulating and storing data, will provide the necessary information for making management decisions in the management system for waste from marriage, will allow you to correctly justify, develop and implement a set of measures to reduce losses.

Marriage in production is considered to be products, semi-finished products, parts, works that do not meet the established standards or specifications in terms of quality. They cannot be used for their intended purpose. Although sometimes this is possible, but only after correction. Consider a few examples of accounting for and correcting manufacturing defects in the 1C program: Enterprise Accounting 8 edition 3.0.

A manufacturing defect can be of several types: correctable or irreparable, and also, depending on the moment of detection, is divided into internal or external. In this article, we will dwell on various examples of working with repairable marriage in detail.

To account for defective products, account 28 "Marriage in production" is used. The debit of account 28 collects the costs of the identified marriage, the credit reflects the amount of write-off of defective products.
In our example, the organization "Tables and Chairs" is engaged in the production of tables and chairs for their subsequent sale.
Let's start with the accounting policy settings. Here it is necessary to indicate that the costs will be taken into account on account 20.01. We check the box that our organization is engaged in the production of products.

If the marriage was allowed during the production process, the products have not yet been transferred to the warehouse, the guilty person has been identified (deduction for the marriage or an additional fee for its correction is not made) and no additional materials are required to correct the marriage, but only the labor resources of the employee, then in the program should not perform any operations to reflect this situation.
Consider a situation where a reparable marriage was discovered, the guilty person was not identified.

The marriage was corrected by an employee who was additionally paid for this. Additional materials were not used.
For a better understanding, we will describe the entire production process, starting with the transfer of materials by the document "Requirement-invoice". We indicate the necessary materials for the manufacture of the table.

Cost account - 20.01, item group - "Tables", cost item - "Material costs".

We carry out the document. We see that our semi-finished products and materials were debited to the account on 20.01.

The output of products is reflected in the document “Report of production for a shift”. We indicate that 10 pieces of tables were produced.

Finished products are reflected in the debit of account 43.

Now, let's say a marriage is found on one table, it must be corrected without the use of additional materials. The employee Kovalev M. O. will correct, the payment for this work is 2000 rubles. We create an additional accrual for him.

Let's call the accrual "Payment for the correction of marriage." We are creating a new way for it to be reflected in accounting - “Correction of defective products”. We indicate the accounting account - 28 "Marriage in production."
If we look at the postings of the document, we will see that the calculation of salaries and the calculation of contributions by M. O. Kovalev are debited to account 28.

Let's generate a report "Turnover balance sheet" on account 28 and see that our costs were collected on this account.

Next, you need to write off the costs of marriage for the main production, for this we will use the document "Operation". Debit - account 20.01, credit - 28, item group - "Tables", amount - 2604 rubles.

We will form again the balance sheet of account 28 and see that it is closed.

We close the month, select "Reference-calculations" then the report "Cost calculation".
The report shows that when forming the cost, the costs of marriage were included, the article “Losses from marriage” appeared in the amount of 2604 rubles.

Consider the second example: external and reparable marriage. Our organization produced the table and sold it to the buyer. The buyer found defects in the table, they are recognized as correctable under warranty. To correct the marriage, additional material and transport services are required to travel to the buyer. Also, the employee was paid for the correction of the marriage.
In this example, two situations are possible: our organization creates a reserve for warranty repairs or does not create it. Let's consider both.
We form a reserve for warranty repairs, deducting 3,000 rubles a month.
Posting on debit 20.01 “Main production” and credit 96.09 “Reserves for future expenses other”.

I would like to draw attention to the fact that these reserves will be taken into account when forming the cost of production.

On the “Cost account” tab, we indicate the 28th account, that is, we write off the costs to “Marriage in production”.

We look at the movement of the document: the materials were debited to account 28.

We reflect the costs of transport services of an employee to travel to the buyer. Let's use the document "Receipt of services".

We fill in the expense accounts, indicating the 28th account.

We look at the movements, we see that the transportation costs are also charged to account 28.

We accrue additional payment to the employee Petrenko S.V. for the performance of warranty repairs, we indicate the accrual previously created by us - “Payment for the correction of defects”.

Let's turn to the report "Account card" for the 28th account. We look at the costs that have been collected on it. The total cost is 1852 rubles.

Now we use our first option and write off the expenses at the expense of the reserve. We create the document "Operation" - debit - account 96.09, credit - account 28.

We close the month, open the report "Cost calculation". We do not see the expenses for marriage in the report, since they were repaid from the reserve.

The second situation: we do not create a reserve for warranty repairs, so the costs must be written off to account 20.01 "Main production" with the document "Operation".

We form OSV on the 28th account and see that it is also closed.

We close the month, open the report "Cost calculation". In this option, we do not create a reserve for warranty repairs, in fact, therefore we do not see this article in the report. In this example, the article “Losses from scrap” appeared, which was taken into account when forming the cost of production.

Now consider marriage in the provision of services.
Suppose that our organization is also engaged in the provision of furniture repair services.
Let's turn to the accounting policy and set the appropriate checkbox.

We will hire an employee who will deal with the repair. Let's create a new accrual for it - "Salary payment (repair)", we will also create a new reflection method - "Furniture repair", we will indicate the account on January 20, we will create a new item group, let's call it - "Furniture repair services".

The organization "Tables and Chairs" sells services to the buyer for the repair of the furniture wall. On the part of our organization, materials were used up - screws, the rest of the materials were provided by the customer. Later, the client filed a claim for the provision of repair services. The organization must eliminate the deficiencies free of charge to the customer. This required additional materials: again screws and door handles.
We reflect the transfer of materials by the document "Demand-waybill".

We indicate the cost account on January 20, the item group - “Furniture repair services”.

We look at the postings, the materials are written off to the debit of the account on 20.01.

We reflect the implementation of services to the customer.

We look at the movements of the document.

We pay salaries to employees. Let's see the movements. Our repairman has been paid a salary, which is reflected in the account 20.01 and the item group - “Furniture repair services”.

We close the month, look at the formation of the report "Cost calculation". This certificate does not consider the cost of services, but forms the actual cost of the issue.

We indicate the cost account - 28 "Marriage in production."

The materials are written off to the debit of account 28. Let's generate the report "Account card" for account 28. Here we see the costs that are collected on this account to correct the marriage.

Again we form card 28 of the account, we see that the costs of calculating salaries and contributions have been added here.

The total cost amounted to 1951 rubles. We need to write them off to the debit of the account 20.01. We have already considered such an operation.

Let's look at the balance sheet: on account 20 all costs are closed, on account 28 it is similar.

We close the month, generate a statement-calculation "Cost calculation" and see that the actual cost has increased by the amount of losses from marriage.

I would like to note that when correcting a marriage, it is not required to reflect the fact of the provision of these services by the document "Sale of services".