The enterprise keeps records of capital, current and non-current assets. It is also important to correctly register the movement of less expensive property, which is classified as low-value and wearable items. In the article we will talk about accounting for low-value items (LBP), and give examples of postings.

What should be considered low-value and wearable property

For a long time, low-value and wearable items were taken into account in account 13. But now it is missing, although the MBPs themselves have not disappeared anywhere. By all criteria, this material resource should be classified as fixed assets, but its value is too small to be included in the corresponding OS account (01). Therefore, although the term IBE is not used in professional accounting language, low value is present.

It includes current assets for which:

• cost - for one unit no more than 40 thousand rubles;
• operating time – up to a year or two;
• subsequent resale is not envisaged.

They are also characterized by:

• application in the manufacture of goods directly or for the purpose of managing the production process;
• assistance in generating income.

Low-value property is included in current assets, and their value is written off as expenses:

• completely, provided that the service life is one year;
• in parts, when he is 2 years old.

Although small business enterprises are written off, they continue to be reflected in accounting (not in tax accounting) as part of industrial property. And at the enterprise, their movement must be constantly monitored to ensure safety. It is for the safety of the physical value that low value, even with zero value, is taken into account in the documentation. And this happens before it is completely worn out. The accounting policy should establish the maximum value of low-priced items.

IBP are items that are purchased by an enterprise in order to use them for a long time. But their cost is immediately written off in full to the cost of production.

Example No. 1. The organization bought a filing cabinet, paying 25 thousand rubles for it. (without VAT). This acquisition relates to furniture, that is, to fixed assets. But since its cost is less than the established limit (40 thousand rubles), the table is considered low-priced. 25 thousand rubles. written off to management expenses immediately upon commissioning.

Possible ways to value low-value items

The accounting regulations provide for several options for assessing inventories. It can be carried out at cost:

• each individual unit purchased;
• weighted average;
• first in terms of materials procurement ().

Low valuation is a special component of material reserves. The initial cost of the IBP contains all the costs that the enterprise incurred during the purchase.

This is reflected in the relevant primary documentation.

Based on this, it is necessary to write in the order on accounting policies that IBP is assessed based on the actual cost of each individual unit. At the same time, you should not forget to add the amount of expenses for its purchase. A list of primary documentation is also included here. With its help, the movement of the IBP from capitalization to write-off will be traced.

IBP does not include workwear, since according to the law it should be classified as a type of property that is taken into account especially.

How to properly arrive and write off low value?

Low-value property should be credited to the account. 10. It has several additional subaccounts, among which you should determine the one that is most suitable for a particular type of material. Read also the article: → “”. The accounting entry is as follows:

Dt 10 (1, 2, 6,...) Kt 60.

Next, the cost of the MBP should be written off in full to production. It will be included in the costs of the main activity of the enterprise. Depending on where a particular type of low value is used, its value should be transferred to the debit of the account. 20, 26, 44.

In accounting, low-value property can be written off on the same day it was recorded. The fact of payment in this case does not matter. One of the activities of the Magnolia enterprise is renting out bicycles for adults. The accounting policy provides for the inclusion in the inventory of fixed assets worth up to 38 thousand rubles. Magnolia has updated its bicycle fleet by purchasing five new models. The cost of one was 12 thousand rubles. (RUB 1,830 – VAT). The total cost of purchasing goods is 60 thousand rubles. (9,150 – VAT).

Accounts		Amount, rub.	Description
Debit	Credit
10	60	50 850 (60 000-9150)	purchase costs are noted
19	60	9150	input VAT included
60	51	60 000	transfer of money to the seller
68	19	9150	VAT is deductible
20	10	50 850	The cost of bicycles is written off when transferring them to the rental point

Drawing up an act for writing off low-value property

In order to write off MBPs whose service life is up to a year, the standard MB-8 form is used. It is advisable to draw it up when inexpensive property has completely worn out and has become unsuitable for further use for its intended purpose.

The BM-8 form is not mandatory today. But it can be taken as a basis for developing your own form of act at the enterprise.

The decision to write off low-value assets is made by the liquidation commission. She is appointed as a manager and collaborates with the accounting staff. Low-value property must be recorded at its actual cost when written off. The document is signed by each member of the commission, approved by the head and sent to the accounting department. Based on it, the accounting employee writes off the low value from the account.

Off-balance sheet accounting of low-value assets

To carry out off-balance sheet accounting of low value items, it is advisable to use an off-balance sheet account. 012. Read also the article: → “”. On it you can keep records (in quantitative terms) of all inexpensive property, written-off items that are still used in business.

This method of accounting allows you to:

• control the movement of low-value items after they have already been written off from the account. 10;
• know exactly which employees are responsible for operating the MBP;
• confirm, if necessary, the feasibility of additional costs at a low cost (for example, repairs, refilling a printer cartridge).

All data on the movement of low-value property must be recorded in a special journal. Its sheets indicate the name, date of receipt and decommissioning, inventory number, persons responsible for the safety of the property. The IBP is entered into the journal line following the data:

• requirements-invoice;
• any other document confirming the commissioning of the IBP.

Features of using accounts in IBP accounting, depreciation and basic postings

It is most correct for an enterprise in the area of ​​low value to use this approach:

1. IBPs whose expected lifespan is more than a year should be taken into account on the account. 01 (on the corresponding sub-account).
2. MBP that will be in operation for up to a year - on the account. 10 (subcount 9 or 10).

• In the first case, the contract account will be the corresponding subaccount. 02.
• In the second: to the account. 10 (10) → count. 10 (11).
• On the account 10 (9) takes into account inventory and household supplies, so it does not need a contract.

When a low-value asset will be used in production for more than 12 months, the accountant makes the following notes:

Accounts		Description
Debit	Credit
08	60	The insignificant assessment was capitalized upon the fact of its receipt
19 (1)	60	VAT reflection
01	08	Low assessment transferred to operation
68	19 (1)	VAT credited
20 or 23	02	Depreciation has been accrued (you can immediately pay 100% of the value of the low-value property, or part of it for the first quarter or year)
02	01	The depreciation amount is written off (but not before the object is completely written off)

When using the MBP for less than a year, the postings are as follows:

Accounts		Description
Debit	Credit
10 (10)	60	IBPs are capitalized according to the facts of their receipt
19 (1)	60	VAT
20 or 23	10 (11)	Low value is transferred for use
68	19	VAT credited
10 (11)	02	Depreciation is written off at 100% of the value of the low value

Capitalization of inventory and household supplies is carried out according to the account. 10 (9). They will be listed until they go into service. At the same time, this type of low value is written off in its entirety. The cost is included in the costs for the item for which they are used. The wiring is as follows:

Accounts		Description
Debit	Credit
10 (9)	60	Inventory has been capitalized
20, 23	10 (9)	Inventory write-off

When writing off MBP (with a service life of up to a year) for the corresponding current expenses, their cost is zero. When depreciation is charged in parts, the IBP will have a certain residual value for some time.

Thus, depending on the period of operation of the low-priced asset and the corresponding method of calculating depreciation, a balance is obtained, in the active item of which is the full cost of the IBP, and in the contractual item is a similar minus cost. As a result, the value of the low price is zero.

Example No. 3. The cashier-businessman bought printer paper in the amount of 1,500 rubles for cash. An advance report, supported by a cash receipt, was submitted to the accounting department. It includes VAT - 228.75. The paper has been handed over for use. Accounting entries:

Debit	Credit	Sum	Operation
60	71	1500,00	Advance report received
10	60	1271,25	The paper has been capitalized
19	60	228,75	Input VAT accepted for deduction
26 (44)	10	1271,25	The product has been sent to work

Features of accounting for low value under the simplified tax system. Differences from OSNO

Since the low value property is not included in fixed assets, it can be written off as expenses according to the simplified tax system. But this can only be done after the IBP has been put into operation. The cost of only those SBPs that actually participate in the production process is subject to write-off.

For example, when purchasing a refrigerator to ensure the storage of finished products, its cost is included in expenses under the simplified tax system. When it is purchased for a household room, then the presence of its cost in expenses is unjustified. The table shows the differences in accounting for low value under the OSNO and the simplified tax system:

Conditions for IBE	BASIC	simplified tax system
Accounting	On the account 10 plus off-balance sheet accounting	–
Time to write off expenses	Immediately upon admission	After commissioning
Inclusion in expenses depending on place of use	There are no restrictions. The entire cost is written off as expenses, regardless of where the low value is used - in production or in providing quality working conditions for workers	A prerequisite is direct use in the manufacturing process (reasonable costs)

The legislation does not force simplifiers to keep accounting records. But this does not apply to fixed assets and intangible assets.

Therefore, low value items, for example, stationery, are not reflected in any accounts.

Taxation of low-value property in an enterprise

In tax accounting, it does not matter what a balance sheet asset includes. For him, only its cost side matters. All assets contained in the account. 02, 10 (11), in tax accounting are considered material expenses. Read also the article: → “”. This means that in the corresponding amount they reduce the income received from sales for a certain reporting period.

Their cost is written off immediately after the actual transfer to work. Tax accounting does not provide for control over low-value items, namely, over their physical movement, as is done in accounting. Only cost is taken into account, and in accounting, physical units of measurement are also taken into account. For profit tax purposes, the cost of IBP is taken into account in other expenses.

Important! A written-off low value item with zero value for tax accounting no longer exists.

Top five most frequently asked questions Question No. 1.

Such costs can be included in expenses. They are completely economically justified, since renting out space along with the furniture installed on it is a source of income for this individual entrepreneur.

Question No. 2. The company (OSNO) purchases about a hundred items of office supplies every quarter. They are immediately distributed to employees to ensure their work. Is it necessary to reflect the cost of office supplies in which primary documents?

To avoid claims from auditors and tax authorities, you should do this.

• Goods are accounted for. 10 with this notation: Dt 10 → Kt 71
• The receipt order is filled out.
• When distributing stationery to employees, a demand invoice is issued. Based on this, the value of the low value is written off: Dt 26 → Kt 10

Question No. 3. How to determine the amount of low-value property?

The amount depends on the characteristics of the enterprise. IBP does not include OS whose cost is more than 40 thousand rubles. These two factors should be taken into account and fixed for accounting purposes (mandatory) in the order on accounting policies.

Question No. 4. Is it possible to write off low-value property on the day it is received if payment for it has not yet been reflected in the accounts?

Is it possible. In accounting, a low value can be written off at the same time it is received. Whether the payment has been made or not is irrelevant.

Question No. 5. An individual entrepreneur bought a microwave for his employees. Will its cost be included in the expenses of the simplified tax system?

No. Expenses can only include those that are fully justified and used in production. In every enterprise, IBP accounting should not be underestimated, although it is an inexpensive asset.

In this article, we will analyze the procedure for writing off materials in 1C Accounting (using the example of the BP 8.3 configuration), and also give step-by-step instructions for making a write-off. First, we will consider the methodological approach from the point of view of accounting and tax accounting, then the procedure for user actions when writing off materials in 1C 8.3. It should be noted that the general procedure for writing off materials is considered, without taking into account certain industry nuances. For example, a development, agricultural or manufacturing enterprise requires additional standard documents or acts for the write-off of materials.

Methodological guidelines

In accounting, the procedure for writing off materials is regulated by PBU 5/01 “Accounting for inventories.” According to clause 16 of this PBU, three options for writing off materials are allowed, focused on:

• the cost of each unit;
• average cost;
• the cost of the first acquisition of inventories (FIFO method).

In tax accounting, when writing off materials, you should focus on Article 254 of the Tax Code of the Russian Federation, where under paragraph number 8 options for the valuation method are indicated, focusing on:

• unit cost of inventory;
• average cost;
• cost of first acquisitions (FIFO).

The accountant should establish in the accounting policy the chosen method of writing off materials for accounting and tax accounting. It is logical that in order to simplify accounting, the same method is chosen in both cases. Write-off of materials at average cost is often used. Write-off at unit cost is appropriate for certain types of production where each unit of materials is unique, for example, jewelry production.

Account debit	Account credit	Wiring description
		Write-off of materials for main production
		Write-off of materials for auxiliary production
		Write-off of materials for general production expenses
		Write-off of materials for general business expenses
		Write-off of materials for expenses associated with the sale of finished products
		Disposal of materials when they are transferred free of charge
		Write-off of the cost of materials if they are damaged, stolen, etc.
		Write-off of materials lost due to natural disasters

Typical postings for write-off of materials

Before writing off materials in 1C 8.3, you should set (check) the appropriate accounting policy settings.

Accounting policy settings for writing off materials in 1C 8.3

In the settings, we will find the “Accounting Policy” submenu, and in it – “Method for assessing inventories”.

Here you should remember a number of specific features characteristic of the 1C 8.3 configuration.

• Enterprises in general mode can choose any valuation method. If you need a valuation method based on the cost of a unit of material, you should choose the FIFO method.
• For enterprises using the simplified tax system, a method such as FIFO is considered the most suitable. If the simplification is 15%, then in 1C 8.3 there will be a strict setting for writing off materials using the FIFO method, and the choice of the “Average” valuation method will not be available. This is due to the peculiarities of tax accounting under this taxation regime.
• Pay attention to the supporting information 1C, which says that only according to the average, and nothing else, the cost of materials accepted for processing is assessed (account 003).

Write-off of materials in 1C 8.3

To write off materials in the 1C 8.3 program, you need to fill out and post the “Requirement-invoice” document. The search for it has some variability, that is, it can be carried out in two ways:

1. Warehouse => Requirement-invoice
2. Production => Requirement-invoice

Let's create a new document. In the document header, select the Warehouse from which we will write off materials. The “Add” button in the document creates records in its tabular part. For ease of selection, you can use the “Selection” button, which allows you to see the remaining materials in quantitative terms. In addition, pay attention to the related parameters - the “Cost Accounts” tab and the “Cost Accounts on the “Materials” tab” checkbox setting. If the checkbox is not checked, then all items will be written off to one account, which is set on the “Cost Accounts” tab. By default, this is the account that is set in the accounting policy settings (usually 20 or 26). This indicator can be changed manually. If you need to write off materials to different accounts, then check the box, the “Accounts” tab will disappear, and on the “Materials” tab you will be able to set the necessary transactions.

Below is the form screen when you click the "Select" button. For ease of use, to see only those positions for which there are actual balances, make sure that the “Only balances” button is pressed. We select all the necessary positions, and with a mouse click they go to the “Selected Positions” section. Then click the “Move to Document” button.

All selected items will be displayed in the tabular part of our document for write-off of materials. Please note that the parameter “Cost accounts on the “Materials” tab” is enabled, and from the selected items “Apple jam” is written off to the 20th account, and “Drinking water” - to the 25th.

In addition, be sure to fill out the sections “Cost division”, “Nomenclature group” and “Cost item”. The first two become available in documents if the settings are set in the system parameters “Keep cost records by department - Use several item groups”. Even if you keep records in a small organization where there is no division into item groups, enter the “General item group” item in the reference book and select it in the documents, otherwise problems may arise when closing the month. At larger enterprises, proper implementation of this analytics will allow you to quickly receive the necessary cost reports. A cost division can be a workshop, a site, a separate store, etc., for which it is necessary to collect the amount of costs.

The product group is associated with the types of products manufactured. The amount of revenue is reflected by product groups. In this case, for example, if different workshops produce the same products, one product group should be indicated. If we want to see separately the amount of revenue and the amount of costs for different types of products, for example, chocolate and caramel candies, we should establish different product groups when releasing raw materials into production. When indicating cost items, be guided at least by the tax code, i.e. you can specify the items “Material costs”, “Labor costs”, etc. This list can be expanded depending on the needs of the enterprise.

After specifying all the necessary parameters, click the “Pass and close” button. Now you can see the wiring.

During further accounting, if you need to issue a similar demand invoice, you can not create the document again, but make a copy using the standard capabilities of the 1C 8.3 program.

Algorithms for calculating the average price

Algorithm for calculating the average price, using the example of the “Apple jam” position. Before write-off, there were two receipts of this material:

80 kg x 1,200 rubles = 96,000 rubles

The total average at the time of write-off is (100,000 + 96,000)/(100 + 80) = 1088.89 rubles.

We multiply this amount by 120 kg and get 130,666.67 rubles.

At the time of write-off, we used the so-called moving average.

Then, after the write-off, there was a receipt:

50 kg x 1,100 rubles = 55,000 rubles.

The weighted average for the month is:

(100,000 + 96,000 + 55,000)/(100 + 80 + 50) = 1091.30 rubles.

If we multiply it by 120, we get 130,956.52.

The difference 130,956.52 – 130,666.67 = 289.86 will be written off at the end of the month when performing the routine operation Adjustment of item cost (the difference of 1 kopeck from the calculated one arose in 1C due to rounding).

In this case, the cost of expenses per month will be as follows:

100 kg x 1,000 rubles = 100,000 rubles

20 kg x 1,200 rubles = 24,000 rubles

The total is 124,000 rubles.

Important addition

The generation of invoice requirements and their use for write-off requires the fulfillment of an important condition: all materials written off from the warehouse must be used for production in the same month, that is, writing off their full value as expenses is correct. In fact, this is not always the case. In this case, the transfer of materials from the main warehouse should be reflected as a movement between warehouses, to a separate sub-account of account 10, or, alternatively, to a separate warehouse in the same sub-account in which it is accounted for. With this option, materials should be written off as expenses using a materials write-off act, indicating the actual quantity used.

The version of the act printed on paper should be approved in the accounting policy. In 1C, for this purpose, the document “Production Report for a Shift” is provided, through which, for the products produced, you can write off materials manually, or, if standard products are produced, draw up a specification for 1 unit of product in advance. Then, when specifying the quantity of finished products, the required amount of material will be calculated automatically. This work option will be discussed in more detail in the next article, which will also cover such special cases of write-off of materials as accounting for workwear and write-off of customer-supplied raw materials into production.

Quite often we are asked how to take into account material assets worth up to 40 thousand rubles? According to paragraph 5 of PBU 6/01 “Accounting for fixed assets”, they can be reflected as part of inventories. Of course, it is much more profitable to include the cost of such inventory items in expenses at a time rather than accrue depreciation. But some nomenclature items are quite valuable assets. For example, office and household appliances often fall into this category: laptops, printers, TVs, refrigerators, etc. Just write them off as ordinary materials, “you can’t raise your hand.” I would like to take into account this property in the context of financially responsible persons and control its availability. How to organize such accounting in the 1C: Enterprise Accounting 8 edition 3.0 program?

First of all, we reflect the receipt of inventory items.

We create a document with the type “Goods (invoice)”, specify 10.09 as the accounting account

If your document does not have columns for selecting accounting accounts, then you need to slightly change the program settings. I talked about this in detail in the article Why are accounting accounts not visible in documents in 1C 8?
After the receipt is made, the following movements are generated in the accounting accounts.

Then it is necessary to transfer the inventory items into operation and write off their cost as expenses. But first you need to make sure that the necessary functionality is enabled in the program. Go to the “Main” tab.

In the “Inventory” section, check the “Workwear and special equipment” box.

Then close the form, go to the “Warehouse” tab and select the “Transfer of materials for operation” item.

Fill out the “Inventory and Household Supplies” tab.

What should be indicated in the “Method of reporting expenses” column?
Here you select an element of the directory of the same name, containing information about the cost account and subaccounts to which you want to write off the cost of inventory items.
You can select an existing method or add a new one.

We post the document and see the following movements in the accounting accounts.

Simultaneously with the inclusion of the cost of inventory items in the cost structure, this item is placed in the off-balance sheet account “MC.04”, where records are kept in the context of financially responsible persons.
At any time, you can create a balance sheet for this account and see the materials in use.

When there is a need to finally write off inventory items, for example, due to breakdown or physical wear and tear, you need to use the document “Write-off of materials from service.”

In this case, a reverse posting will be generated to the account “MC.04”.

Workwear And special equipment— a type of inventory, the write-off of which, upon transfer to production (operation), is carried out in a special manner. Previously, they were called low-value and high-wear items (IBP) or simply low value.

Let's look at how operations for the movement of special clothing and special equipment are formalized in 1C Enterprise Accounting 8.2 For example edition 3.0.

Purchase of special clothing and equipment.

The purchase of workwear and special equipment is reflected in 1C Enterprise Accounting by the document “Receipt of goods and services” with the transaction type “Purchase, commission”. I talked about this document in detail.

When adding items to the document, we enter a new directory element “” in the “Workwear” group (or “Special equipment”, depending on what we are purchasing). It is not necessary to place new directory elements in predefined groups, but it is desirable so that later, during operations with this item, they are automatically substituted (for these groups they are described in advance).

Transfer of workwear and special equipment into operation.

Operations transfer of workwear and special equipment for production are registered in the program using the document “Transfer of materials into operation.”

At issuance of special clothing it is necessary to indicate the individual to whom the protective clothing is transferred.

The line in the tabular section indicates the account for the transfer of workwear into operation (by default, it is substituted from the item accounting account settings).

To transfer special equipment to production, the same document is used, but for special equipment there is a separate tab “Special equipment”:

As you can see, there is no “Individual” attribute on this tab. But it is necessary to fill in the “Location” detail - it indicates the workshop to which the special equipment is transferred.

Separately, I would like to consider the “Purpose of Use” attribute. It is intended to reflect the method of paying off the cost of workwear and special equipment for expenses and is required to be filled out in any case.

Methods for repaying the cost of workwear and special equipment are described in the “Purpose of Use” directory.

Workwear is mainly written off as expenses upon transfer to operation, and to describe its intended use, the “Method of repayment of cost” attribute will be “Repay cost upon transfer to operation.”

The “Quantity according to the issuance standard” attribute is intended for automatic substitution in documents for transferring materials into operation.

The procedure for repaying the cost of special clothing (special equipment) depends on the useful life. If the period is more than 12 months, then in accounting the cost of workwear will be written off as material expenses in a linear manner depending on the period of use, and in tax accounting its cost is immediately written off as material expenses.

The peculiarity of special equipment is its long service life at a cost of less than 40 thousand rubles, which makes it impossible to classify it as fixed assets.

The method of paying off the cost of special equipment can be linear or proportional to the volume of products (works, services). In the latter case, it is necessary to enter a monthly document “Material Production”, which is intended to register the volume of products produced to pay off the cost of special equipment in operation.

The attribute “Method of reflecting expenses” determines the debit of the posting for writing off the cost of workwear (special equipment) - it describes the production account (20 or 25), the cost division and analytics - the item group and the cost item.

The document generates postings to balance sheet accounts 10.10 and 10.11, as well as to the debit of off-balance sheet accounts for accounting of material assets of the MC.

Repayment of the cost of workwear and special equipment.

If the cost of workwear is written off as expenses at the time of transfer into operation, then the document “Transfer of materials into operation” also generates a posting for its write-off.

If the cost of workwear and special equipment is written off during its service life, then accounting entries for repayment of its cost are generated at the end of the month when the month is closed. To repay the cost of workwear and special equipment, a separate regulatory operation “Repayment of the cost of workwear and special equipment” is provided.

When carried out, a routine operation generates the following transactions:

As you can see, the tax accounting amount relates to temporary differences.

Decommissioning of workwear and special equipment from use.

To reflect in the program of operations for decommissioning of special clothing and special equipment, the document “Decommissioning of materials from service” is intended.

It can be entered on the basis of the document “Transfer of materials into operation” or separately.

In the case when a document is entered on the basis of commissioning, the tabular parts of the document will be automatically filled in with the data of the base document.

If the document is entered separately, then its lines can be filled in by selection or using the “Fill” button, this can be done using the remnants of low-value items in use or the remnants of expired workwear (special equipment) that has not been decommissioned.

To write off special equipment, the same actions can be performed on the “Special Equipment” tab. In this case, it is necessary to fill out the “Location” details, selecting the department from which we are writing off the special equipment.

The “Write-off of expenses” tab is filled in when workwear is written off, the cost of which has not been repaid, and it must be repaid when written off.

By default, the method for writing off expenses specified during the transfer of operation in the purpose of use is set. But if necessary, you can change it by specifying a different cost account. To do this, you need to select the method of writing off expenses “To the debit of the account specified in the document.” In this case, details for selecting a debit account and its analytics will appear on the tab.

When posted, the document generates transactions for the credit of accounts MTs.02 (MC.03). In the case when special clothing (special equipment) is written off but not completely written off as expenses, entries are generated to write off the remaining amount.

As you can see, in our case, the cost of special equipment for this month is written off to the account specified in the purpose of use. And the remaining cost is written off to the account specified in the write-off document on the “Write-off of expenses” tab.

A transaction is also generated for writing off special equipment from the off-balance sheet account MTs.03 “Special equipment in operation.”

Video tutorial:

Inventory assets (TMV) are materials that organizations use for business needs and for the production of products. Accounting for materials in 1C 8.3 Accounting is carried out by type of inventory items in different sub-accounts opened for account 10 “Materials”. Read here in detail about accounting for inventory items in 1C 8.3 with step-by-step instructions.

Read in the article:

Accounting for inventory items in 1C 8.3 is divided into two main stages - receipt and write-off. Receipt of materials in 1C 8.3 is documented with the document “Invoice for receipt of goods”. Write-offs are done in different ways depending on the nature of the disposal of materials. In this article we will tell you how to write off materials for production. Read on to learn how to register materials in 1C 8.3 Accounting in 6 steps.

Receipt of materials in 1C 8.3

Step 1. Create an inventory receipt in 1C 8.3

Go to the “Purchases” section (1) and click on the “Receipts (acts, invoices)” link (2). A window for creating an invoice for goods receipt will open.

In the window that opens, click on the “Receipt” button (3) and click on the “Goods (invoice)” link (4). An invoice form will open for you to fill out.

Step 2. Fill in the details of the invoice for receipt of goods and materials in 1C 8.3

In the invoice form please indicate:

• your organization (1);
• materials supplier (2);
• to which warehouse the materials were received (3);
• details of the agreement with the supplier of goods and materials (4);
• number and date of the seller's invoice (5).

Step 3. Fill out the material part of the invoice in 1C 8.3

Click the “Add” button (1) and click on the “Show all” link (2). The nomenclature directory will open.


In this directory, select the material (3) that you received. Next, indicate on the invoice:

• quantity (4). Indicate the quantity of materials received at the warehouse;
• price from the invoice (invoice) from the supplier (5);
• VAT rate from the invoice (UPD) from the supplier (6).

The delivery note is complete. To complete the posting of materials, click the “Record” (7) and “Post” (8) buttons.


Now in accounting 1C 8.3 there are entries for the debit of account 10 “Material”. To view the transactions for the created invoice, click on the “DtKt” button (9).

In the posting window, you can see that the material is credited to account 10.01 “Raw materials and materials” (10). Also, the debit of account 19.03 “VAT on purchased inventories” (11) reflects the receipt of VAT. These accounts correspond to account 60.01 “Settlements with suppliers and contractors” (12).


So, the receipt of materials has been processed, now the next stage is write-off.

Write-off of materials in 1C 8.3

Step 1. Complete the invoice requirement in 1C 8.3

To write off materials for production costs in 1C 8.3, use an invoice requirement. To create this document, go to the “Production” section (1) and click on the “Requirements-invoices” link (2). A window for creating a document will open.


In the window that opens, specify:

• your organization (3);
• date of release of materials into production (4);
• warehouse from which you write off materials (5).

Check the box (6) opposite “Cost accounts on the “Materials” tab.” This checkbox is checked when materials are written off for production.

Step 2. Fill out the material part in the invoice request

In the “Materials” tab (1), add inventory items to be written off. To do this, click the “Add” button (2). Next, select in the “Nomenclature” directory the material (3) that you are writing off for production, and indicate its quantity (4). Cost account (5) is set to 20.01 “Main production” by default. If necessary, enter a different expense account in this field. In the “Nomenclature group” field (6), select a group for writing off materials. Such groups combine different types of products, for example “Furniture”, “Windows”, “Doors”. In the “Cost Items” field (7), select an item suitable for write-off, for example, “Material expenses of the main production.”

To reflect the write-off of materials into production in accounting, click “Record” (8) and “Post” (9). Now there are entries in accounting:

DEBIT 20 CREDIT 10
- write-off of materials for production

Step 3. Print the requirement invoice from 1C 8.3

In order to print the document, click the “Print” button (1) and click on the link “Requirement-invoice (M-11)” (2). The printable form will open.


Click on “Print” (3) to send the invoice request to the printer.


Sign the document with the financially responsible persons. In the “Released” section, the storekeeper who released the goods puts his signature. In the “Received” section, the person who accepted the goods into the production workshop signs.