Unified form INV-11– this is a unified act form used to reflect the results of an inventory of future expenses. This procedure is carried out once a year as part of the annual traditional inventory of the property and liabilities of the enterprise.
Inventory of future expenses consists of reconciling the data of accounting account 97 (its turnover) with the indicators of primary documentation confirming the existence of expenses and their subsequent sequential assignment to expenses. This reconciliation allows you to track the correctness and timeliness of the write-off process.
How is an inventory of deferred expenses carried out?
The procedure is entrusted to the members of a specially created inventory commission, the composition of which is determined by the manager’s administrative document, for example, an order.
Deferred expenses are those expenses that are not written off immediately in their entirety at the current moment, but are expensed gradually over a long period of time. This type assets in the accounting of the enterprise are reflected separately on account 97: the turnover on the debit of the account shows the total amount of expenses for future periods, and the turnover on the loan shows their share already attributed to expenses in the current period.
When inventorying such assets, the turnover in the debit and credit of account 97 is reconciled with the data reflected in the documents, on the basis of which costs are written off as expenses. Accounting and documentary indicators must coincide in the case of correct organization of accounting for future expenses.
The assets in question include those types of costs that are written off in the amount of a certain part of the total amount over a specified period (this can be months or years), this can include costs for:
- Licensed software;
- Upcoming construction work (for example, costs of materials transferred to the construction site);
- Other types of expenses for which there are no clear instructions in the PBU regarding their classification as expenses (for example, expenses for voluntary medical insurance, certification).
During the reconciliation, an inventory report is filled out in form INV-11 in two copies - for the accounting department and members of the commission. It is allowed to immediately fill out two copies with identical information or prepare one copy, then duplicate it using copying equipment and sign it.
This act is prepared for completion in advance, before the start of the inventory. It is possible that the members of the commission prepare it themselves, or this function is assigned, for example, to the accounting department, which issues a prepared form for the commission to fill out.
Modern companies, as a rule, keep records using special programs; in this case, the inventory report is prepared with their help. The columns in which information is entered on the basis of accounting are filled in immediately, after which the prepared act is printed for the members of the commission.
Inventory report form of the unified form INV-11
To reflect the results of the reconciliation, the standard form of inventory report INV-11, approved by the State Statistics Committee of Russia back in 1998 (Resolution No. 88), is usually used.
This form has a standard structure for similar inventory forms and consists of a title part with general information, tables with a list of inspected types of assets and their distinctive features, as well as signatures of responsible persons and commission members.
Among the members of the commission there are usually employees of accounting, economic or technical departments, and a representative of the management team of the enterprise. It is not allowed to include in the commission financially responsible persons who are in charge of the assets being inspected.
The organization has the right not to use a unified form, but to prepare its own act form, which will reflect information about expenses for future periods. You can also take the existing INV-11 form as a basis and adjust it to suit your needs. In this case, the accounting policy must indicate which forms the organization will use to conduct inventory.
After filling out the INV-11 act, one copy must be submitted to the accounting department, whose employee will check the correctness of the inventory form.
The INV-11 form includes indicators characteristic of inventory lists (acts) and matching statements, that is, if inconsistencies are identified, they do not need to be transferred to matching statements. Discrepancies and conclusions from them are shown directly in the INV-11 form.
Rules for filling out the INV-11 act
There are certain requirements for drawing up an inventory report:
- Mandatory signatures of all participating persons;
- No blots are allowed;
- Information must be entered clearly and clearly;
- For each page, the number of serial numbers and the overall total are summarized.
Sample of filling out an inventory report for deferred expenses
At the top of the inventory report the following is filled in:
- information about the organization in which the reconciliation of documentary and accounting data for writing off deferred expenses is carried out - name, OKPO, division, type of main activity according to OKVED;
- information about the document establishing the procedure for conducting the inspection - name (the desired option is selected from those proposed, the rest are crossed out), number and date (copied from the document);
- information about inventory - timing (dates of the first and last day procedures) are taken from the administrative document defining the procedure for reconciliation ⊕ ;
- details of the act - number and date (numbering is affixed in accordance with the rules established by the organization, may contain digital, alphabetic designations, as well as signs; the date corresponds to the actual day of registration).
To fill out the INV-11 act, the data from account 97 is used - its debit and credit turnover. Also, to reconcile accounting indicators, data is taken from documents confirming the existence of deferred expenses and their subsequent write-off.
The tabular part of the INV-11 form contains data from account 97 with details by type. Each individual row of the table reflects information about a separate type of expense that is subject to gradual write-off and reflected in account 97.
There are 15 columns in the inventory act table: in columns 1 to 9, data is entered on the basis of accounting, from 10 to 15 - filled in during the inventory process. When maintaining accounting in a special program, the INV-11 act is printed for members of the commission with the first nine columns completed. The remaining indicators are filled out by the commission members themselves.
Filling out the INV-11 table
| Column number | Information to be filled in |
| 1 | The sequence number of the table row. |
| 2 | Type of expenses related to future periods (this can include not only the costs of licensed software and construction, but also other expenses for which clear write-off rules are not established, and therefore, in the accountant’s opinion, they can be classified as expenses of future periods) . Typically, if expenses in tax accounting are written off gradually, then in accounting they are also included as expenses over a long period. |
| 3 | Expense type code, filled in if appropriate coding is available. |
| 4 | The amount of costs incurred in the current period and related to future periods, or costs incurred in previous periods and not completely written off in the current period. The column is filled in based on the account balance 97. |
| 5 | Cost incurrence date:
|
| 6 | The period over which costs must be written off as expenses, expressed in months. |
| 7 | The amount of costs that should be written off on the date of the inventory is filled in based on the calculations made. |
| 8 | The actual amount of written-off costs on the day of reconciliation according to accounting data. |
| 9 | The unwritten off balance as of the day of the inventory according to accounting data. |
| 10 | The number of months that have passed since costs were recorded as deferred expenses. |
| 11, 12 | The amount of costs to be attributed to the cost of production, according to primary documents. |
| 13 | The unwritten-off balance of costs at the time of inventory, determined by calculation. |
| 14, 15 | Inventory results are the amount of costs that need to be written off or restored based on the reconciliation data. Columns are filled in if there are discrepancies in columns 9 and 13. |
The results of the table are summarized in the last row.
The reflected results of the inventory of future expenses are certified by the signatures of the commission members. The signatures of financially responsible persons are also affixed, who, by signing the act, confirm that the information contained in it corresponds to reality, these persons have no complaints or claims to the information presented.
After completing all the necessary manipulations with the inventory report INV-11, it is transferred to the accounting department for verification. It is not necessary to draw up an additional comparison statement if discrepancies are identified in the act, since it includes the functions of such a statement.
The employee, who has checked the data given in the inventory act, indicates his position, writes his last name, and signs. Such acts must be kept for at least 10 years.
Example of filling out form INV-11
Act of inventory of future expenses. First sheet (click to enlarge)
Act of inventory of future expenses. Second sheet (click to enlarge)
This form has a standard structure for similar inventory forms and consists of a title section with general information, a table with a list of the types of assets being inspected and their distinctive features, as well as the signatures of responsible persons and commission members. Among the members of the commission there are usually employees of accounting, economic or technical departments, and a representative of the management team of the enterprise. It is not allowed to include in the commission financially responsible persons who are in charge of the assets being inspected. The organization has the right not to use a unified form, but to prepare its own act form, which will reflect information about expenses for future periods. You can also take the existing INV-11 form as a basis and adjust it to suit your needs. In this case, the accounting policy must indicate which forms the organization will use to conduct inventory.
How to fill out form inv-11 (filling sample)?
Attention
Column 5 indicates the date of actual expenses incurred if they are one-time (one-time), or the date of completion of work if they are related to work on the development of new equipment, production and other work carried out over a certain period of time. 3. The amount (balance as of the date of inventory) reflected in the corresponding subaccount of account 97 is determined, and column 9 of form No. INV-11.4 is filled out.
Important
The indicators in columns 10, 11, 12.1 3 of form No. INV-11 are determined by calculation and filled in. 5. The indicators in column 9 and column 13 are compared, on the basis of which columns 14 and 15 of form No. INV-11 are filled out.
6. The act of inventory of future expenses (form No. INV-11) is drawn up in two copies, one copy is transferred to the accounting department, the second remains with the commission.
Inventory report for deferred expenses (sample)
But in some cases, the management and accounting department of the enterprise independently decides to include the costs incurred as deferred expenses (FPR). Such a balance sheet item is also subject to an annual inventory; based on the results of this, the INV-11 form is filled out, which will be discussed in our editorial office.
The procedure for carrying out an inventory of BPO Accounting for future expenses of the enterprise is carried out on a synthetic account 97. Taking into account the specifics economic activity This account amounts to the following costs:
- payment for certificates and licenses;
- for the purchase of licensed software;
- contributions to construction;
- contributions for the activities of a self-regulatory company.
The purpose of the BPO inventory is to compare the amount in account 97 with the information reflected in the primary documentation.
Inv 11 act of inventory of deferred expenses
Info
Deferred expenses are those expenses that are not written off immediately in their entirety at the current moment, but are expensed gradually over a long period of time. This type of assets in the accounting records of an enterprise is reflected separately in account 97: the turnover on the debit of the account shows the total amount of expenses for future periods, and the turnover on the loan shows their share already allocated to expenses in the current period.
When inventorying such assets, the turnover in the debit and credit of account 97 is reconciled with the data reflected in the documents, on the basis of which costs are written off as expenses. Accounting and documentary indicators must coincide in the case of correct organization of accounting for future expenses.
Unified form No. inv-11 - form and sample
When filling out this form, the following information is required:
- determination of the type of RBP;
- the amount of future costs;
- the date of occurrence of the RBP and the deadline for their repayment;
- the amount to be written off for each type of BPO;
- the amount of the write-off and the amount of the balance of unwritten-off costs as of the start date of the audit;
- the period from the occurrence of future costs to the date of the inspection (calculated in full months);
- the amount of expenses subject to addition or restoration (this amount is established based on the results of the audit and is written down in the INV-11 statement - an inventory report of future expenses).
There are general requirements for drawing up a document Guidelines.
Act of inventory of future expenses. form inv-11 (filling sample)
An inventory of deferred expenses is carried out mainly during the annual inspection of inventory balances. The procedure for conducting a BPR audit is regulated by Order of the Ministry of Finance of the Russian Federation No. 49.
During the audit, the commission checks the accuracy of the information reflected in the primary documentation, controls the write-off of expenses from account 97, and determines the need for additional write-off or return of excessively written off amounts of expenses. For example, an enterprise made a payment for licensed software, the operation of which is planned for 1 year, and included the costs of its purchase against future costs; in this case, the costs are written off during this year, but not later.
The RBP inspection is aimed at determining the correctness of the business transactions with a score of 97.
An example of filling out an inventory report for deferred expenses
Add to favoritesSend by email INV-11 is a unified document used in inventorying deferred expenses. We will tell you in our article what its specifics are and where you can download it.
When INV-11 is used Features of filling out the document Where to download the INV-11 form Results When INV-11 is used Using the INV-11 form, an act is drawn up in which the inventory commission records information about expenses of future periods - those that are actually incurred one-time, but are included in expenses over several periods (months, years). Form of the document about which we're talking about, approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.
Fill it out in 2 copies. The first is sent to the accounting department, and the second remains at the disposal of the commission, which conducts the inventory. Representatives of the relevant commission, as well as the financially responsible person, sign both copies.
Sample of filling out an inventory report for deferred expenses
Also, to reconcile accounting indicators, data is taken from documents confirming the existence of deferred expenses and their subsequent write-off. The tabular part of the INV-11 form contains data from account 97 with details by type.
Each individual row of the table reflects information about a separate type of expense that is subject to gradual write-off and reflected in account 97. There are 15 columns in the inventory act table: in columns 1 to 9, data is entered on the basis of accounting, from 10 to 15 - filled in during the inventory process. When maintaining accounting in a special program, the INV-11 act is printed for members of the commission with the first nine columns completed. The remaining indicators are filled out by the commission members themselves. Filling out the INV-11 table Column number Information to be filled in 1 Serial number of the table row.
The procedure for filling out an inventory of deferred expenses
Based on its results, the commission generates the INV-11 statement; the sample form presented on our website will allow accountants to avoid mistakes when drawing up the document. Inventory in accounting Features of statement design Future expenses are considered to be one-time funds paid by the company for the acquisition of any asset, the operation and maintenance of which is planned for several months or years.
To generate INV-11, an example of filling can be found on our website, you need account balances 97 and all the information obtained when checking the primary documentation for the acquired assets. The statement must be drawn up in two copies, one of them is given to the responsible employee who keeps track of account 97, and the second remains with the accountant.
It is not necessary to draw up an additional comparison statement if discrepancies are identified in the act, since it includes the functions of such a statement. The employee, who has checked the data given in the inventory act, indicates his position, writes his last name, and signs.
Such acts must be kept for at least 10 years. An example of filling out form INV-11 Inventory report of deferred expenses. First sheet (click to enlarge) Act of inventory of future expenses. Second sheet (click to enlarge) Act of inventory of deferred expenses - download sample filling and form Rate the quality of the article.
How to take inventory of deferred expenses?
When inventorying deferred expenses, you need to check whether these expenses are correctly allocated to cost accounts. That is, in this case, data from documents (accounting certificates for write-off of RBP) with turnover and balances on account 97 must be compared.
During such an inventory, the following is established:
account 97
- the correctness of writing off amounts for expenses during the period established by the order of the manager.
The result of the inventory is documented in an act in form N INV-11.
| Features of inventory | Base | |
| <…> | ||
| Work in progress and deferred expenses |
When taking inventory of work in progress, you need to: Check by counting, weighing, and measuring. By unfinished capital construction check: When inventorying deferred expenses, you need to check whether these expenses are correctly allocated to cost accounts. It is also necessary to verify the compliance of calculations with accounting policies |
clauses 3.27-3.35 of the Methodological Guidelines approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 |
How many copies
Two copies. One copy is transferred to the accounting department, the second remains with the commission
Who fills it out
Inventory commission.
Who signs
Chairman and members of the inventory commission.
When is it issued?
When inventorying deferred expenses. During such an inventory, the following is established:
- reliability of the amounts reflected in account 97 “Deferred expenses” as of the date of the inventory;
- the correctness of writing off amounts for expenses during the period established by the order of the manager.
The act is filled out on the inventory date.
Based on what documents
From the reference book
Forms of primary documents for recording inventory results
<…>
| Form number | Form name | Application procedure | Base |
| INV-11 | Act of inventory of future expenses |
It is used when inventorying deferred expenses. Drawed up by the responsible persons of the inventory commission in two copies. Members of the inventory commission check the amounts from documents confirming expenses (agreements, payment orders, etc.) with the amounts listed in account 97 Column 4 of the act indicates the total amount of costs (expenses) relating to future reporting periods Column 5 of the act indicates one of the following dates: |
clause 1.2 of the resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 |
<…>
Seminars
The rules by which you now need to take into account deferred expenses
<…>
Inventory account 97
If you use account 97, then by the end of the year you need to take inventory of it. When drawing up an act, you can use the standard form No. INV-11 (approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88. - Note ed.). But there is no rigid binding here; you can develop your own form.
An inventory is needed to decide whether you correctly reflected certain expenses on account 97. Having analyzed everything again, have you decided that these expenses need to be written off? Then draw up an accounting certificate (sample below. - Note ed.). In it, reclassify what is currently included in deferred expenses.
In my opinion, it is imperative to carry out an inventory of account 97 by the end of the year. After all, you will be preparing an explanatory note for the reporting for 2012. And if the expense is significant, it needs to be mentioned separately. It’s another matter if the balance on account 97 is very small. Then they can be neglected.
At the moment, an inventory of account 97 will have to be carried out for each type of expense. Based on its results, you will draw up your accounting policies for 2013 accordingly. There are two options. Either you keep account 97 and write down a specific period during which you will write off the expense. Or you will not use account 97 at all. And so on for each type of cost that is attributed to this account.
But it happens that accountants are smart and reflect losses from previous years in account 97. To regulate the financial result for the year. In this case, using account 97 is strictly prohibited.
There are several types of expenses that seem to be able to be taken into account in account 97. I’ll tell you about them separately.
Deferred Expenses (FPR)- these are costs incurred by the organization in the previous and/or reporting periods, but subject to inclusion in products (works, services) in subsequent periods of the organization’s activities.
Without them, it is impossible to generate income in the future. At the same time, we note that deferred expenses exist only in accounting.
How to recognize deferred expenses
The main task when accounting for deferred expenses is to differentiate the costs incurred by the organization into expenses and assets, and then identify a separate independent object - deferred expenses.
The determining factors for recognition of an asset are its controllability by the organization and the possibility of obtaining economic benefits from it, that is, inflows. Money. An asset will bring economic benefits when it can be:
used separately or in combination with another asset in the process of production of products, works, services intended for sale;
exchanged for another asset;
used to pay off an obligation;
distributed among the owners of the organization.
This definition allows you to attribute certain costs to deferred expenses as an asset.
And the accountant should formulate criteria for such attribution (by type of cost, taking into account the specifics of the industry) and consolidate them in the accounting policy.
What costs are classified as deferred expenses?
Costs incurred by the organization in the reporting period, but relating to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.
Accounting regulations provide for only two types of costs that should be recognized as deferred expenses:
costs incurred in connection with upcoming construction work. For example, materials transferred to the construction site;
licensed software (software).
In addition, an organization may recognize deferred expenses in other cases.
This is usually done if none of the Accounting Regulations says how to account for a certain type of expense, but, in the accountant's opinion, these costs should be written off as expenses gradually over several years.
Traditionally, in accounting, costs are taken into account as deferred expenses, which in tax accounting are written off as expenses gradually. These are, for example, costs for product certification and costs for voluntary health insurance (VHI).
What costs should not be reflected as deferred expenses?
Advances issued, incl. subscription costs.
It is not necessary to take into account both deferred expenses and expenses for payment of vacation pay, incl. if it was created, but its amount turned out to be insufficient.
In this case - just as in a situation where the reserve was not created at all - vacation pay is accrued as a debit to cost accounting accounts (20 “Main production”, 25 “General production expenses”, 26 “General expenses”, etc.).
Accounting for deferred expenses
Accounting for deferred expenses is kept in account 97 "Deferred expenses".
Deferred expenses (FPR): details for an accountant
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