Example solution. On approval of norms of natural loss of certain types of products and goods during transportation and storage (Extract) Norms of natural loss of sunflower during transportation

Norms of natural loss in warehouses

Commodity losses during storage and sales

Product losses during transportation

Review questions

1. What is called natural loss of products?

2. What determines the amount of natural loss?

The amount of commodity losses due to natural loss during transportation is determined based on the mass of goods (net) accepted for transportation and the rate of natural loss.

Natural loss is not accrued for goods received and released without excess weight of the sender (using a stencil), without opening the container; for goods sold in transit; for piece goods and goods written off as a result of battle, scrap, damage.

The rates of natural loss during storage and sale depend on various factors: the climate zone (first, second), types and groups of goods, time of year, storage conditions, etc. Shortages are identified during the inventory process.

The amount of these losses depends on the rate of natural loss, the cost (weight) of goods sold (dispensed) during the period between inventories. In this case, the sales price is used.

Commodity losses due to natural loss during storage and sales are written off based on established standards, but not more than the identified amount of the shortage. The standards do not apply to goods accepted and released without weighing (by counting units or by weight indicated on the container), as well as to goods written off according to acts due to breakage, scrap, damage, or reduction in the quality of the goods. Norms of natural loss are also not applied to goods that were not actually stored in the pantry, but were taken into account in the general turnover of the pantry.

In warehouses, the norms of natural loss depend on the shelf life of goods, climatic zones, and for fresh fruits and vegetables - on the time of year. When calculating natural loss in storerooms, it became necessary to determine the shelf life of goods, as well as to correctly calculate and select the applicable rate of natural loss. For most product groups, natural loss rates are set as a percentage based on the storage of goods for a month. If they are stored in a warehouse for a month, then the norms for the entire storage period are the sum of the norms established for the first month of storage and the norms for subsequent months of storage. During the incomplete subsequent month of storage, losses are calculated at 1/30 of the monthly norm for each day of storage.

1. In a warehouse located in the second zone, frozen pork in the amount of 300 kg was stored for 15 days. The rate of natural loss of pork is set at 0.06% during 3-day storage for the second zone. For each subsequent day of storage up to 10 days, the norm increases by 0.01%; after 10 days, the norm increases by 0.005%.

We calculate the rate of loss during storage period:

3 days - 0.06%;

10 days - 0.06 + (7 x 0.01) = 0.13%;

15 days - 0.13 + (5 x 0.005) = 0.155%.

Finding the size of the loss:

X=---- = 0.465 kg.

2. Frozen unglazed pike perch is stored in the warehouse for 10 days. The warehouse is located in the first zone. Determine the rate of natural loss.

The rate of loss in the first 7 days is 0.05%, in the next day the rate increases by 0.002%.

We calculate the rate of loss: 7 days - 0.05%;

15 days - 0.05% + (3x0.002%) = 0.056%.

3. Find the rate of loss when storing vegetable oil in a warehouse located in the first zone for 26 days (the oil was stored in an amount of 500 kg).

The norms of natural loss for the first zone during storage from 15 to 30 days are 0.03%, which corresponds to 0.15 kg.

4. At the warehouse located in the first zone, the remains of chilled chicken were removed as of 08/01/01. The previous inventory was carried out on 04/05/01.

The receipt and release of chickens based on accounting data for the entire inventory period were determined in the following quantities:

The inventory period is 116 days. Average daily balance 38000/116 = 327 kg. One-day turnover 35500/116 = 306 kg. Average shelf life 327/306 = 1 day. The rate of natural loss for chickens is set for the first zone at 0.15%.

The maximum natural loss of chickens with a turnover of 35,500 kg will be 53.4 kg.

STATE COMMITTEE OF THE USSR
FOR MATERIAL AND TECHNICAL SUPPLY

RESOLUTION

On approval of norms of natural decline of certain species
products and goods during transportation and storage

1. To approve and put into effect from June 1, 1982, revised by the Ministry of Railways, the Ministry of River Fleet of the RSFSR, the Ministry of Food Industry of the USSR and the Ministry of Light Industry of the USSR and agreed with the Ministry of Finance of the USSR:

a) norms of natural loss of cargo weight when transported by river transport in accordance with Appendix No. 1;

b) norms of natural loss of certain types of products and lemons during transportation by rail in accordance with Appendices No. 2 and No. 3;

c) norms of natural loss of sunflower seeds during storage at oil and fat industry enterprises in accordance with Appendix No. 4;

d) norms of natural loss of mustard powder when stored in closed warehouses in accordance with Appendix No. 5;

e) norms of natural loss of fresh root chicory during long-term storage in piles in accordance with Appendix No. 6;

f) norms of natural loss of fresh root chicory during transportation by road in accordance with Appendix No. 7;

g) a list of certain types of products for which the norms of natural loss during rail transportation are abolished, in accordance with Appendix No. 8.

2. The norms of natural loss specified in Appendices No. 1-7 are maximum and are applied in the event of an actual shortage.

3. In connection with this resolution, from June 1, 1982, do not apply the currently valid norms of natural loss for products listed in Appendices No. 1-8 to this resolution.

Appendix No. 1. Norms of natural loss of cargo weight during river transport

tariff nomenclature
Groups 01, 02
Grain, seeds
No longer in force on May 1, 1986 - ..
Group 04
Vegetables, potatoes, sugar beets, fresh melons
Fresh tomatoes (if traveling for up to 5 days inclusive)		1.5 for the entire period
Fresh tomatoes (if traveling for more than 5 days)		0.3 for every day
Fresh cabbage, onion and garlic
The remaining vegetables are fresh (potatoes, melons, etc.)
Group 05
Fresh fruits and berries, nuts
Fresh fruits and berries
Nuts and fruit seed kernels
Group 07
Other agricultural products
Licorice root
Bodyaga, soap root
Other medicinal plants
Group 13
Pulp, paper, cardboard and products made from them
Pulp and paper pulp:
Group 14
Iron and manganese ore
Group 15
Non-ferrous metal ores
Group 17
Group 18
Peat and peat products
Any peat
Group 19
Oil shale
Oil shale
Groups 23, 24
Mineral construction materials. Ash. Construction slag, except granulated. Industrial mineral raw materials. Molding and abrasive materials
Mineral building materials in pieces
Mineral construction materials in a crushed state without containers
Mineral construction materials in a crushed state in containers
Construction ash and slag, except granulated
Group 28
Granulated slags
Group 31
Refractories
Group 35
Metallurgical slags for remelting
Group 44
Chemical and mineral fertilizers
Ash and slag as fertilizers
Group 45
Chemical-pharmaceutical and perfumery products cosmetic industry. Soap
Group 46
Rubber, rubber and products made from them. Soot
Group 47
Natural and synthetic resins. Synthetic fibers. Plastics and plastic products. Glue
Group 48
Products of the coke and wood chemical industries
Group 49
Acids, alkalis and other chemical products
Dry paints and dyes:
Magnesia and other technical raw materials:
Group 50
Products of the flour-grinding industry
Resolution of the USSR State Supply Committee dated March 25, 1986 N 38..
Group 51
Products of the baking, pasta, confectionery, starch and syrup industries. Food concentrates. Tobacco products
Lost force on May 1, 1986 - Resolution of the USSR State Supply Committee dated March 25, 1986 N 38..
Group 54
Compound feed. Cake
Lost force on May 1, 1986 - Resolution of the USSR State Supply Committee dated March 25, 1986 N 38..
Group 55
Products of the dairy, butter and cheese-making industries. Eggs
Vegetable oil in wooden barrels during the period:
	autumn-winter*
	spring-summer**
Vegetable oil in tanks and iron barrels
Sour cream, curdled milk
Other cargoes of this group (except animal oil)
Group 56
Butter and meat products
Meat and poultry (paired)
Meat and poultry (frozen)
Lard, except raw
Guts are raw
Other cargoes of this group (except for dry intestines, sinews, horns and hooves)
Group 57
Fish and fish products
Fresh fish
Dried fish
Frozen fish, fish caviar
Salted fish
Other cargo in this group
Group 58
Canned food
Lost force on May 1, 1986 - Resolution of the USSR State Supply Committee dated March 25, 1986 N 38..
Group 59
Alcohol, alcoholic and non-alcoholic drinks
Kvass, beer, porter (in barrels)
Alcohol in tanks
Group 60
Other products of the food, meat, dairy and fishing industries
Water, ice
Group 63
Fabrics, knitwear and garments
Group 65
Products of the fur, leather and footwear industries
Group 69
Household items and waste materials
Name of cargo by groups tariff nomenclature Norms of natural loss as a percentage of cargo weight Group 02 Flax and hemp seeds in containers Group 07 Tresta and flax straw without containers (in sheaves) Skins are raw and wet-salted Group 13 Wood pulp, raw cellulose Group 23 Group 51 Mustard powder Group 53 Appendix No. 3. Norms of natural loss of fresh lemons during rail transportation Shipping Name Duration of transportation in days Norms of natural loss as a percentage of cargo weight by net weight by gross weight Fresh lemons Note. The norms of natural loss are applied by gross weight when receiving cargo from the railway, and by net weight - when calculating the consignee with the consignor. Appendix No. 4. Norms of natural loss of sunflower seeds during storage at oil and fat industry enterprises Shelf life Norms of natural loss as a percentage of the original weight during storage in elevators in bulk warehouses Up to 3 months Up to 6 months Up to 9 months Note. When storing sunflower seeds for up to 3 months, natural loss rates are applied based on the actual number of days of storage, and when storing up to 6 months and up to 9 months - based on the actual number of months of storage. Appendix No. 5. Norms of natural loss of mustard powder when stored in closed warehouses Name of product Shelf life Norms of natural loss as a percentage of the initial mass in terms of dry matter Mustard powder up to one month for each subsequent month Appendix No. 6. Norms of natural loss of fresh root chicory during long-term storage in piles Name of the month Norms of natural loss per month as a percentage of net weight Appendix No. 7. Norms of natural loss of fresh root chicory during transportation by road Transportation distance Norms of natural loss as a percentage of net weight up to 25 km Appendix No. 8. List of certain types of products for which the norms of natural loss during rail transportation are canceled Name of product Tariff group number Parquet and parquet products Wooden container Coal tar in metal barrels Products made from plastics and synthetic resins Synthetic and natural resins in metal barrels All kinds of acids (except fatty acids) in metal barrels Other chemical products (except stearin, paraffin and stearic candles) in metal barrels Natural drying oil, lard in metal barrels Revision of the document taking into account changes and additions prepared JSC "Kodeks"

When purchasing, storing and (or) selling certain types of goods, losses and shortages may occur, the cause of which is natural loss. Read our article about what natural loss is, how to calculate it and reflect it in accounting and tax accounting.

What is natural decline

natural decline

Shrinkage and weathering;

Rubbing and spraying;

All types of emergency losses.

How are standards approved?

What is natural decline

The definition of natural loss is given in Methodological recommendations for developing norms of natural loss(approved by Order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95). According to this document under natural decline commodity and material assets should be understood as loss (reduction in the mass of a product while maintaining its quality within the requirements (standards) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physico-chemical properties of goods.

The permissible amount of irrecoverable losses from shortages and (or) damage to inventory items is determined by the rate of natural loss, which should be determined:

When storing inventory items - during storage of the goods by comparing its mass with the mass of the goods actually accepted for storage;

When transporting goods and materials - by comparing the weight of the goods indicated by the sender (manufacturer) in the accompanying document with the weight of the goods actually accepted by the recipient.

Natural loss of goods can occur due to:

Shrinkage and weathering;

Rubbing and spraying;

Crumbs generated during the sale of goods;

Leaks (melting, seepage);

Bottling when pumping and selling liquid goods;

Consumption of substances for breathing (flour, cereals).

However, not all losses of goods can be attributed to natural loss.

Technological losses and losses from defects;

Losses of inventory items during their storage and transportation caused by violation of standards, technical and technological conditions, technical operation rules, damage to containers, imperfect means of protecting goods from loss and the condition of the technological equipment used;

Loss of inventory during repair and (or) maintenance of technological equipment used for storage and transportation, during intra-warehouse operations;

All types of emergency losses.

How are standards approved?

The procedure for developing and approving norms of natural loss is determined by Decree of the Government of the Russian Federation of November 12, 2002 No. 814 “On the procedure for approving norms of natural loss during storage and transportation of inventory items.”

Note!

Article 7 of the Law dated 06.06.2005 No. 58-FZ “On amendments to part two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation on taxes and fees” establishes that, pending the approval of the norms of natural loss in the manner established by sub. 2 clause 7 art. 254 of the Tax Code of the Russian Federation, the norms of natural loss previously approved by the relevant federal executive authorities are applied.

Law No. 58-FZ came into force on January 1, 2006 (Clause 1, Article 8), but the provisions established by Art. 7 of the Law apply to legal relations arising from January 1, 2002 (clause 4 of article 8).

Accounting and tax accounting of natural loss

Accounting for natural loss is carried out according to the rules established by Law dated November 21, 1996 No. 129-FZ "About accounting"(hereinafter referred to as the Accounting Law) and Methodological guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines for accounting for inventories).

Clause 3 of Art. 12 of the Accounting Law establishes that the shortage of property and its damage within the limits of natural loss norms are attributed to production or distribution costs. Shortages in excess of the norms are written off to the account of the guilty persons. If the guilty persons are not identified or the court refuses to recover damages from them, then losses from the shortage of property and its damage are written off to the financial results of the organization.

To account for shortages, the Chart of Accounts for accounting financial and economic activities of organizations provides score 94"Shortages and losses from damage to valuables."

Shortages of inventory items identified in the process of procurement, storage or sale are written off as a debit. accounts 94 from credit accounts:

• 60 "Settlements with suppliers and contractors" 76 “Settlements with various debtors and creditors”- when a shortage is identified during the acceptance of inventory items;
• 10 "Materials" 41 "Goods"- when a shortage is identified during the storage or sale of valuables.

Co accounts 94 shortages and losses within the limits of natural loss norms are written off to the debit of expense accounts: 20, 44, etc.

The write-off of shortages of inventory items in excess of the norms of natural loss to the account of the guilty persons is reflected by the entry: D-t sch. 73 subaccount 2 K-t sch. 94.

If there are no guilty persons (or if the court refuses to recover damages from them), losses from shortages of property and damage to them are written off as follows: D-t. 91 subaccounts 2 "Other expenses" K-t sch. 94.

For profit tax purposes, losses from shortages and (or) damage during storage and transportation of inventories within the limits of natural loss norms are equated to material costs (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).

As noted earlier, at present organizations have the right to apply all norms of natural loss that have not been canceled at the moment for both accounting and tax purposes.

When writing off losses, the question arises of restoring the VAT previously claimed for deduction on missing goods. Clause 7 of Art. 171 chapter 21 "Value added tax" The Tax Code of the Russian Federation establishes that if, in accordance with Chapter 25 of the Tax Code of the Russian Federation, expenses are accepted for tax purposes according to the standards, the tax amounts on such expenses are subject to deduction in the amount corresponding to the specified standards.

Based on this, we can conclude that VAT amounts related to losses of goods within the limits of natural loss and previously presented for deduction do not need to be restored.

The amount of VAT on the cost of missing goods in excess of the norms of natural loss must be restored. VAT restoration is reflected by the entry: Dt inc. 94 Set count. 68.

The need to restore VAT on missing goods is stated, in particular, in Letters of the Ministry of Finance of Russia dated November 5, 2004 No. 03-04-11/196 and dated September 20, 2004 No. 03-04-11/155.

However, there is arbitration practice indicating the opposite.

Arbitration practice

In the Resolution of the Federal Antimonopoly Service of the North-Western District dated 06.06.2005 No. A26-12323/04-211, the court made the following conclusion: the Tax Code of the Russian Federation does not provide for the taxpayer’s obligation to restore and pay to the budget tax amounts previously claimed for deduction on goods purchased for use in operations recognized as objects of taxation, but subsequently not used in these operations due to a shortage of goods.

Thus, the organization itself must decide to account for the “input” VAT claimed for deduction. But it should be borne in mind that if the VAT is not restored, the taxpayer will most likely have to defend his position in court.

General procedure for calculating natural loss

Loss rates can only be applied in cases where actual shortages are identified (clause 30 of the Guidelines for accounting for inventories, clause 5.1 Methodological guidelines for inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49; further - Methodological instructions for inventory).

Actual shortages are identified either during the receipt of inventories or during their inventory. Carrying out an inventory is responsibility of the organization(P. 1 Art. 12 of the Accounting Law). The main goals of the inventory are: identifying the actual availability of property; comparison of the actual availability of property with accounting data; checking the completeness of recording of liabilities.

The procedure and timing of the inventory are determined by the head of the organization, except for cases when the inventory is mandatory.

Carrying out an inventory is mandatory in the following cases (clause 2 of article 12 of the Accounting Law):

When transferring property for rent, redemption, sale, as well as during the transformation of a state or municipal unitary enterprise;

Before preparing annual financial statements;

When changing financially responsible persons;

If facts of theft, abuse or damage to property are detected;

In the event of a natural disaster, fire or other emergency caused by extreme conditions;

During reorganization or liquidation of the organization;

In other cases provided for by the legislation of the Russian Federation.

The actual availability of property during inventory is determined by mandatory counting, weighing, and measurement. Information about the actual availability of property is recorded in inventory records or inventory reports in at least two copies.

For your information!

Unified forms of inventories and inventory acts were approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

It should be borne in mind that the shortage of inventories within the established norms of natural loss is determined after offsetting shortages of inventories with surpluses by mis-grading(clause 30 of the Guidelines for accounting for inventories and clause 5.1 of the Guidelines for inventory).

If, after the re-grading offset, carried out in the prescribed manner, there is still a shortage of inventories, then the norms of natural loss should be applied only for the name of the inventories for which the shortage was established. In the absence of norms, the loss is considered as a shortage in excess of the norms.

Mutual offset of surpluses and shortages as a result of re-grading can be carried out by decision of the organization’s management only for the same audited period, from the same audited person, in relation to stocks of the same name and in identical quantities (clause 32 of the Guidelines for inventory accounting).

Financially responsible persons provide detailed explanations to the inventory commission about any misgrading.

In the event that, when offsetting shortages with surpluses by re-grading, the value of the missing inventories is higher than the value of the inventories that are in surplus, the specified difference is attributed to the guilty parties.

If the specific culprits of the shortage are not identified, then the differences are considered as a shortage in excess of the loss norms and are written off to the financial results of the organization.

According to paragraph 31 of the Methodological Guidelines for Accounting for Inventory, the materials submitted to the management of the organization to formalize the write-off of shortages of inventories and spoilage in excess of the norms of natural loss must contain documents confirming appeals to the relevant authorities (authorities of the Ministry of Internal Affairs of Russia, judicial authorities, etc.) for facts of shortages and decisions of these bodies, as well as conclusions about the fact of damage to inventories received from the relevant services of the organization (technical control department, other similar service) or specialized organizations.

Proposals to regulate discrepancies between the actual availability of valuables and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the classification is made by the head of the organization.

EXAMPLE 1

During the inventory process in a trade organization, the following was established:

Excess flour costs 20 rubles. for 1 kg (20 kg);

Shortage of flour at a price of 22 rubles. for 1 kg (18 kg). It was decided to make a mutual offset of surpluses and shortages as a result of regrading. 18 kg of flour are accepted for credit at a price of 20 rubles. for 1 kg. The difference in prices is 36 rubles. (18 kg x 22 rubles - 18 kg x 20 rubles), attributed to the guilty person. The shortage was deposited by the guilty person into the organization's cash desk. Uncredited 2 kg of flour at a price of 20 rubles. account for.

The following entries will be recorded in the organization's accounting records:

D-t sch. 94 Kt sch. 41 - 36 rub. - the amount of flour shortage is reflected

Dt sch. 73 subaccount 2 “Calculations for compensation for material damage” Kit sch. 94 - 36 rub. - the shortage is attributed to the guilty person

D-t sch. 50 Kt sch. 73 subaccount 2 “Calculations for compensation for material damage”- 36 rub. - the amount of the shortage was paid by the guilty person to the cash desk of the organization D-t sch. 41 Kt sch. 91 subaccounts 1 "Other income"- 40 rub. (2 kg for 20 rubles) - excess flour D-t is capitalized sch. 91 subaccount 9 “Balance of other income and expenses” Kit sch. 99 - 40 rub. - the excess amount is written off.

Based on the results of the inventory, the organization’s accounting department (with the participation of financially responsible persons) prepares a calculation of natural loss, which must be approved by the head of the organization. In clause 9.6 Methodological recommendations for accounting and registration of operations of receipt, storage and release of goods in trade organizations(approved by the Letter of the RF Committee on Trade dated July 10, 1996 No. 1-794/32-5) the following formula is given for calculating the amount of losses due to natural loss (E):

E=TxN:100,

where: T- cost (weight) of goods sold; N- rate of natural loss, %.

Having determined the turnover for the sale of a particular product during the inter-inventory period and multiplying it by the rate of natural loss, we obtain the amount of natural loss for this product. Having calculated the amount of natural loss for each product, we determine the total amount of natural loss for all goods sold during the inter-inventory period.

The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual financial statements. Data from the results of inventories carried out in the reporting year are summarized in the statement of records of the results identified by the inventory (form No. INV-26, approved by Resolution of the State Statistics Committee of Russia dated March 27, 2000 No. 26).

The statement contains the following information:

Results revealed by inventory (surplus, shortage);

Established property damage.

From the total amount of shortages and losses from property damage, shortages and losses are distinguished:

Passed by regrading;

Written off within the limits of natural loss;

Attributed to the perpetrators;

Written off in excess of natural loss norms.

Norms of natural loss for certain types of goods

The procedure for calculating losses and shortages within the limits of natural loss norms by type of loss and goods is described in the relevant instructions (see table, pp. 8-10). Let's consider the procedure for determining such losses for some goods.

1. Food products.

The norms for the natural loss of food products in trade and instructions for their use are approved, in particular, by Orders of the USSR Ministry of Trade dated 04/02/97 No. 88 and dated 03/26/80 No. 75.

Let us note some features of the application of these norms of natural loss, established by the relevant instructions.

. Groceries in retail chains.

With regard to food products in the retail trade network, standards are established for standard goods sold by weight as a percentage of their retail turnover to compensate for losses incurred during storage of goods in the back room and on shelves, as well as during preparation for sale and sale of goods due to:

Spray;

Crumbs generated during the sale of goods, with the exception of loose caramel and refined sugar;

Leaks (melting, seepage);

Bottling when pumping and selling liquid goods;

Consumption of substances for breathing (flour, cereals).

In addition, the standards include the mass of polymer film, foil and parchment that are removed during the sale of cheeses received packaged in the specified materials, as well as the ends of the casings, twine and metal clips that are removed in preparation for the sale of smoked sausage cheese.

The natural loss rate does not include:

Standardized waste generated during the preparation for sale of sausages, smoked meats and fish sold after preliminary cutting;

Stripping butter, as well as crumbs formed during the sale of caramel and refined sugar. Strippings and crumbs are handed over for processing at the direction of the trade organization of which this enterprise is a member, and are written off according to the invoices according to which this waste was handed over;

Any kind of losses resulting from damage to goods, damage to containers, as well as the difference between the actual weight of the container and the weight according to the stencil (package curtain);

Actual additional losses associated with the sale of goods using the self-service method, within the established standards.

The norms of natural loss apply only to goods sold during the reporting period, regardless of their shelf life in a retail trade enterprise.

Note!

Norms of natural loss do not apply to piece goods, as well as goods supplied to retail trade enterprises in packaged form.

For goods packaged in stores, the standards are natural 1 loss is applied in the same amount as for bulk goods.

Food products when stored in warehouses and bases of retail trade organizations and catering organizations.

For warehouses and retail trade and public catering bases, standards are established for standard goods sold by actual weight to compensate for losses of these goods resulting from:

Shrinkage and weathering;

Spray;

Leaks (seepage) and spills during pumping and dispensing of liquid goods.

The norms of natural loss do not include:

Losses resulting from damage to goods, damage to containers, as well as the difference between the actual weight of the container and the weight according to the stencil (package curtain);

Losses associated with additional technological processing of goods (freezing for long-term storage, etc.).

Natural loss rates do not apply:

For goods that are received and released by the warehouse without weighing (by count or by stencil);

For goods that are included in the total turnover of the warehouse, but were not actually stored in the warehouse (transit operations);

For goods written off due to scrap, crumbling, spoilage, reduction in quality, curtains and damage to containers.

Natural loss rates apply to goods released from the warehouse during the period between two adjacent inventories, taking into account their shelf life.

The amount of natural loss is determined for each product separately in accordance with the actual shelf life. The accrual of natural loss should be made based on the daily norm by summing the accrued amount of loss for each subsequent day (except for confectionery and grocery products).

EXAMPLE 2

Frozen pork was stored in the warehouse for 12 days. The rate of natural loss of frozen pork with a 3-day storage period is set at 0.06%. For each subsequent day of storage up to 10 days, the norm increases by 0.01%; after 10 days of storage, for each day the norm increases by 0.005%.

For the entire storage period of pork, that is, 12 days, a natural loss rate of 0.14% is applied, which consists of the following values ​​(in percentage):

norm during storage period:

3 days - 0.06;

10 days - 0.06 + 0.01 x 7 days = 0.13;

12 days -0.13 + 0.005x2 days = 0.14.

For confectionery products (marmalade and pat, marshmallows and marshmallows, halva, honey, gingerbread, gingerbread and oriental sweets), crackers, dried fruits and processed fruits, natural loss up to 15 days is calculated according to one norm without differentiation by time period, over 15 days the norm increases proportionally by a certain amount for each subsequent day of storage up to 30 days.

For groceries, fodder and confectionery products not listed above, natural loss up to 15 days is calculated according to one norm, over 15 to 30 days - according to another norm, without differentiation for each day of storage.

If goods are stored for more than a month, the norms for the entire storage period are composed of the norm established for the first month of storage and the norms for subsequent months of storage. During the incomplete subsequent month of storage, losses are calculated at 1/30 of the monthly norm for each day of storage.

2. Medicines and medical products.

The norms for the natural loss of medicines and medical products in pharmacy organizations, regardless of the organizational and legal form and form of ownership, and the Instructions for their use are approved by Order of the Ministry of Health of Russia dated July 20, 2001 No. 284.

The standards are established to reimburse the cost of losses within the limits of natural loss in the manufacture of medicines according to doctors’ prescriptions and the requirements of healthcare institutions, in-pharmacy procurement and packaging in pharmacy organizations, regardless of the organizational and legal form and form of ownership and are applied only if a shortage of inventory items is identified when conducting an inventory.

The specified norms of natural loss do not apply to finished industrially produced medicinal products and weighted medicinal products (including ethyl alcohol) sold in original (factory, factory, warehouse) packaging.

According to clause 4 of the Instructions for the application of these standards, the calculation of the amount of losses from natural loss within the established standards is made on the basis of data from primary accounting documents for the dispensing (sale) of medicines, individually manufactured according to recipes and the requirements of healthcare institutions, in-pharmacy procurement and packaging, as well as when sold in bulk (angro), in violation of the original packaging.

The norms of natural loss apply only to medicines and medical products sold during the inter-inventory period. Damage, defects, spoilage, losses due to the expiration date of medicines are not written off according to the norms of natural loss. To determine the amount of natural loss, the form approved by Order of the Ministry of Health of Russia dated July 20, 2001 No. 284 is used (see the “Graphics” tab).

3. Construction materials.

Order No. 95 of the USSR Ministry of Trade dated November 27, 1991 approved the Norms for losses (waste) of building materials during transportation by road, storage and sale and Instructions for their use. These standards do not apply to building materials that have manufacturing defects specified in the relevant regulatory and technical documentation (GOSTs, OSTs, RTU and TU).

When applying these standards, it should be borne in mind that the rate of losses (breakage) during storage and sale is established for the enterprise as a whole. In the case where there are independent teams of financially responsible persons in the utility room and in the sales area, the distribution of the maximum amount for writing off losses (battle) between them is carried out locally by order of the head of the enterprise. The total amount of write-off of losses (battle) for the enterprise as a whole should not exceed the established standards.

Losses (damage) of building materials generated during storage and sale are documented in standard form acts as they are identified. Losses (battle) are destroyed by the commission after approval of the act of the presence of losses (battle). The acts are kept by financially responsible persons and submitted to the accounting department along with inventory records. Based on the results of the inventory, the total amount of losses (battle) recorded in the acts, within the established norms, is written off as a percentage of the amount of building materials of the corresponding name sold during the inter-inventory period.

EXAMPLE 3

During the inter-inventory period, the retail trade enterprise sold glass in the amount of 600,000 rubles. During the inventory, losses amounting to 7,000 rubles were revealed. The rate of loss (breakage) of glass during storage and sale at retail enterprises is 0.25% of the amount of the cost of glass sold during the inter-inventory period: 600,000 rubles. x 0.25% = 1500 rub. Actual losses (battle) exceed the normative ones by 5,500 rubles. (7000 rub. - 1500 rub.). The amount of excess losses is attributed to the guilty person and deducted from his wages.

The following entries will be made in the organization's accounting: D-t sch. 94 Kt sch. 41 - 7000 rub. - the amount of broken glass D-t was written off sch. 44 Kt sch. 94 - 1500 rub. - the amount of the fight within the established norms is attributed to distribution costs D-t sch. 73 subaccount 2 “Calculations for compensation for material damage” Kit sch. 94 - 5500 rub. - the amount of losses in excess of the established norms is written off to the guilty person D-t sch. 70 Kt sch. 73 subaccount 2 “Calculations for compensation for material damage”- 5500 rub. - the amount of the shortage is withheld from the wages of the guilty employee.

Natural loss rates

Product type	Conditions for attrition	Document
Foodstuffs
Grain, products of its processing, oilseeds	Storage	Order of the Ministry of Agriculture of Russia dated January 23, 2004 No. 55 “On approval of norms of natural loss” (registered with the Ministry of Justice of Russia on March 3, 2004 No. 5603)
Food products in retail trade (meat and meat products; fish and fish products; dairy and fatty products; bakery products; confectionery products; groceries; juices and other non-alcoholic drinks sold by the glass, etc.	Storing goods in the utility room and on counters, preparing for sale, selling	Order of the USSR Ministry of Trade dated 04/02/87 No. 88 “On approval of the norms of natural loss of food products in trade and instructions for their use” (Letter of the RSFSR Ministry of Trade dated 05/21/87 No. 085)
Food products in warehouses and bases of retail trade organizations and catering organizations	Storage
Food products at small wholesale bases	Storage and release
Food products in pantries of public catering establishments	Storage and release
	Storage on distribution refrigerators of trade
Foodstuffs
Glass containers for food products	Transportation by road and horse-drawn transport
Glass containers with food products in warehouses, bases, retail outlets and catering establishments	Reception, sorting, storage, release
Empty glass containers in container warehouses of wholesale and retail trade organizations, retail chains, and catering establishments	Reception, storage and release at warehouses, loading into railway cars (barges), transportation by road and horse-drawn transport
Fresh potatoes, vegetables and fruits in urban and rural retail chains	Storage in the utility room and on counters, preparation for sale and sale	Order of the Ministry of Trade of the RSFSR dated February 22, 1988 No. 45 “On approval of norms of natural loss of fresh potatoes, vegetables and fruits in urban and rural retail trade networks and instructions for their use”
Fresh potatoes, vegetables and fruits in various types of warehouses and warehouses	Long-term storage (over 20 days)	Order of the USSR Ministry of Trade dated 03.26.80 No. 75 “On approval of norms for the natural loss of food products in trade” (Letter of the RSFSR Ministry of Trade dated 07.31.80 No. 0215)
Fresh potatoes, vegetables and fruits at bases, various types of warehouses and procurement points	Short-term storage (up to 20 days)
Fresh tangerines and oranges	Storage and sale
Fresh pineapples and bananas	Storage, ripening and sale
Meat and meat products		Order of the USSR Ministry of Trade dated December 27, 1983 No. 309 “On approval of norms for natural loss of meat and meat products during refrigeration processing and storage in trade distribution refrigerators”
Meat and meat products		Order of the Ministry of Trade of the RSFSR dated March 1, 1985 No. 54 “On the norms of natural loss and waste of food products in trade”
Meat and offal of poultry and rabbits	Refrigeration and storage	Order of the USSR Ministry of Meat and Milk Industry dated December 31, 1982 No. 291 “On approval of standards for drying out meat and poultry and rabbit by-products during refrigeration and storage”
Chilled meat and offal	Refrigeration and cold storage	Order of the USSR Ministry of Trade dated August 18, 1988 No. 150 “On approval of norms for natural loss of chilled meat and offal during refrigeration processing and storage in trade distribution refrigerators”
	Long-term storage in wholesale distribution refrigerators	Letter of the Ministry of Trade of the RSFSR dated January 25, 1988 No. 1-733/62-28 “On the norms of egg losses during long-term storage in wholesale trade refrigerators. Moscow and Leningrad"
Medicines, medical products
Medicines (by type) in pharmacy warehouses: powdered medicines; liquid medicines; ointments, pastes; difficult-to-mix medicines; medicinal plant raw materials; poisonous and narcotic drugs	Production packaging	Order of the Ministry of Health of Russia dated November 13, 1996 No. 375 “On approval of maximum norms for natural loss (production waste) of medicines in pharmaceutical warehouses (bases)” (registered with the Ministry of Justice of Russia on December 5, 1996 No. 1207)
Medicines, narcotic drugs, psychotropic substances and their precursors, medicines on the PKKN lists, other medicines subject to subject-quantitative accounting, ethyl alcohol in pharmacies	Manufacturing, in-pharmacy preparation and packaging in pharmacy organizations	Order of the Ministry of Health of Russia dated July 20, 2001 No. 284 “On approval of norms for the natural loss of medicines and medical products in pharmacy organizations, regardless of the organizational and legal form and form of ownership” (registered with the Ministry of Justice of Russia on October 26, 2001 No. 2997)
	Packaging in pharmacies	Order of the USSR Ministry of Health dated December 26, 1986 No. 1689 “On approval of norms for the natural loss of medicines, cotton wool, medicinal leeches and glass pharmaceutical glassware in pharmacies and Instructions for their use”
Medical leeches	Storage in pharmacies
Glass pharmaceutical glassware	Packaging of medicines in pharmaceutical warehouses (bases), pharmaceutical factories (productions)
Lenses and frames	Manufacturing and repair of glasses	Order of the USSR Ministry of Health dated March 25, 1952 No. 243 “On waste standards for lenses and frames in the manufacture and repair of glasses”
Construction Materials
Construction materials: building window and patterned glass; glass products (glass blocks, glass tiles); asbestos cement sheets (slate); cement; ceramic tiles (for interior cladding, floors, facade); sanitary ceramic products (toilets, cisterns, washbasins, bidets, etc.)	Transportation by road, storage and sales	Order of the USSR Ministry of Trade dated November 27, 1991 No. 95 “On approval of norms for losses (damage) of building materials during their transportation by road, storage and sale”
Construction materials (in containers, in bulk): gypsum binders; quicklime; chalk in pieces; ground chalk; cement; gravel; crushed stone; construction sand; Sand and gravel; crushing screenings; slag; pumice fines; rubble stone; dry whitewash; coal pitch	Transportation by road	Resolution of the USSR State Supply Committee dated 06/08/87 No. 78 “On approval of norms for natural loss of building materials during transportation by road”
Oil and petroleum products
Petroleum products	Reception, storage, release and transportation (except for reception, transportation, storage and release of petroleum products at the facilities of main oil product pipelines and transportation of gasoline by sea vessels)	Resolution of the USSR State Supply Committee dated March 26, 1986 No. 40 “On approval of norms for the natural loss of petroleum products during reception, storage, release and transportation”
Petroleum products	Reception, transportation, storage and release at main oil product pipeline facilities	Order of the Ministry of Fuel and Energy of the Russian Federation dated 01.10.98 No. 318 “On the introduction of norms for the natural loss of petroleum products during reception, transportation, storage and release at the facilities of main petroleum product pipelines (RD 153-39.4-033-98)”
	Transportation by sea vessels in bulk	Resolution of the USSR State Supply Committee dated 08/07/87 No. 107 “On approval of norms for the natural loss of gasoline when transported in bulk by sea vessels”
Oil and petroleum products	Transportation by sea and river vessels in bulk	Resolution of the USSR State Supply Committee dated March 25, 1988 No. 25 (on approval of norms for natural loss of oil and petroleum products)
	Reception, release and storage	Decree of the USSR State Supply Committee dated March 15, 1988 No. 23 (on approval of norms for natural oil loss)
Other non-food products
Cargoes of the metallurgical industry (iron and manganese ore, raw materials of non-ferrous metals, sulfur raw materials, coke, granulated slag, etc.)	Transportation by rail	Order of the Ministry of Industry and Science of Russia dated February 25, 2004 No. 55 “On approval of norms for the natural loss of cargo weight in the metallurgical industry during transportation by rail” (registered with the Ministry of Justice of Russia on March 9, 2004 No. 5651)
Chemical products (mineral fertilizers, liquid cryogenic products)	Storage	Order of the Ministry of Industry and Science of Russia dated January 31, 2004 No. 22 “On approval of norms of natural loss during storage of chemical products” (registered with the Ministry of Justice of Russia on March 3, 2004 No. 5599)
Mineral fertilizers	Storage and transportation by road and rail	Resolution of the USSR State Supply Committee dated March 20, 1989 No. 15 “On approval of norms for natural loss of mineral fertilizers during storage and transportation by road and rail”
Mineral fertilizers	Transportation by river transport
	Transportation by river transport	Resolution of the USSR State Supply Committee dated April 27, 1989 No. 31 “On approval of norms of natural loss of products for industrial and technical purposes during transportation by river transport”
Products for industrial and technical purposes (by type of product)	Transportation by rail	Resolution of the USSR State Supply Committee dated October 19, 1989 No. 64 “On approval of norms of natural loss of certain types of products for industrial and technical purposes during transportation by rail”
Quartz sand	Storage without containers in open areas	Resolution of the USSR State Supply Committee dated November 25, 1986 No. 160 “On approval of norms for the natural loss of quartz sand when stored without containers in open areas for two months”
paints and varnishes	Draining from metal flasks, drums and barrels; from tanks	Resolution of the USSR State Supply Committee dated 04/06/87 No. 37 “On approval of norms for the natural loss of paints and varnishes during draining”
Ethanol	Storage, movement and transportation by rail, water and road transport	Resolution of the USSR State Supply Committee dated July 11, 1986 No. 102 “On approval of norms for the natural loss of ethyl alcohol during storage, movement and transportation by rail, water and road transport”
Technical fats	Transportation by sea routes	Resolution of the USSR State Supply Committee dated January 22, 1987 No. 6 “On approval of norms for natural loss of certain types of cargo during transportation along sea routes”

USSR STATE COMMITTEE FOR MATERIAL AND TECHNICAL SUPPLY

RESOLUTION

On approval of norms for the natural loss of vegetable oils and drying oils during draining

USSR State Committee for Logistics and Technical Supply

decides:

To approve and put into effect from October 1, 1987, presented by the Ministry of Chemical Industry of the USSR and agreed upon with the Ministry of Finance of the USSR:

a) the rate of natural loss of vegetable oils during overhead discharge from railway tanks at enterprises of the USSR Ministry of Chemical Industry;

b) norms of natural loss of drying oils when draining from metal barrels, drums and flasks;

c) norms of natural loss of drying oils when draining from tanks.

With the entry into force of this resolution, from October 1, 1987, the current norms for the natural loss of vegetable oils when discharged from railway tanks and drying oils when discharged from metal barrels, drums, flasks and tanks are not to be applied.

The rate of natural loss of vegetable oils during overhead discharge from railway tanks at enterprises of the USSR Ministry of Chemical Industry

Notes: 1. The rate of natural loss is a limit and is applied in the event of an actual shortage.

2. The rate of natural loss is the same for all climatic zones and does not depend on the time of year.

3. In the case of using other methods of pumping vegetable oils from tanks, the norms of natural loss established by Decree of the USSR State Supply Committee dated August 23, 1985 N 92 are applied.

Norms of natural loss of drying oils when draining from metal barrels, drums and flasks

2. The rates of natural decline are the same for all climatic zones and do not depend on the time of year.

Norms of natural loss of drying oils when draining from tanks

Name of product		Rate of natural loss as a percentage of net weight
	drums

Notes: 1. The norms of natural loss are maximum and are applied in the event of an actual shortage of products.

2. When calculating the norms of natural decline, the autumn-winter period is considered to be the time from October 1 to March 31, and the spring-summer period - from April 1 to September 30.

3. The distribution of the territory of the USSR by climatic zones for the application of natural loss norms is given in the table to these norms.

Table. Distribution of the territory of the USSR by climatic zones for the application of norms for the natural loss of drying oils when draining from tanks

Table
to the norms of natural loss of drying oils
when draining from tanks,

	Republics, territories, regions included in the zone
	Union republics: Azerbaijan SSR, Armenian SSR, Georgian SSR, Kirghiz SSR, Moldavian SSR, Tajik SSR, Turkmen SSR, Uzbek SSR, Kazakh SSR (with the exception of North Kazakhstan, Pavlodar, Kokchetav regions) Autonomous republics: Dagestan ASSR, Kabardino-Balkarian ASSR, Kalmyk ASSR, North Ossetian ASSR, Checheno-Ingush ASSR Regions: Krasnodar, Stavropol Regions: RSFSR - Astrakhan, Rostov, Volgograd. Ukrainian SSR - Odessa, Kherson, Zaporozhye, Donetsk, Nikolaev, Crimean
Northern	The entire Asian part of the RSFSR (with the exception of Primorsky Krai and the Sakhalin region) Autonomous republics: Karelian ASSR, Komi ASSR, Udmurt ASSR Regions: RSFSR - Vologda, Yaroslavl, Kostroma, Sverdlovsk, Arkhangelsk, Kirov, Perm, Murmansk Autonomous okrugs: Yamalo-Nenets, Komi-Permyatsky
	Union, autonomous republics, territories and regions not included in the southern and northern zones

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Chapter 9. Norms of natural loss during storage of butter packed in monoliths in parchment and liner bags made of polymer materials

Norms of natural loss during storage of butter packed in monoliths in parchment and liner bags made of polymer materials in table 56.

Table 56

Norms of natural loss during storage of butter packed in monoliths in parchment and liner bags made of polymer materials

Note: defrosting of butter after freezing is carried out at an air temperature of (20±2) °C and a relative air humidity of 85–90% until a temperature of 8–10 °C is established in the center of the monolith. (Temperature measurement at a depth of 8–10 cm from the surface of the monolith.)

The natural loss of butter (U s.m.) is determined by the following formula:

Where M s.m.z. – mass of butter stored for storage, kg;

M s.m.x. – mass of butter after storage, kg.

The calculated norms of natural loss do not include the consumption of products for organoleptic evaluation and sampling for testing during storage.

The allowance rates for the standard weight of all types of butter for natural loss during transportation, sampling and storage are in Table 57.

Table 57

Norms of allowance to the standard weight of all types of butter for natural loss during transportation, sampling and storage

Note: control of the net mass of butter monoliths is carried out on scales with a carrying capacity of 50 kg and a division value of no more than 10 g.

When distributing butter from dairy industry enterprises directly to the distribution network, bypassing wholesale centers, payments for these products are made based on the actual weight of the butter (including a surcharge).

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