March 8
Accounting for precious metals in 1C jewelry.
To mom
We are suppliers of various products. Some products contain DM. When transferring the goods, we do not indicate them anywhere; we believe that we are not obliged to. We provide technical documentation, certificates and other documents along with the goods. The buyer suddenly wanted that, in addition to the name, quantity, and cost of the GOODS, we also indicated the name and weight of the DM in the TTN. Is this a requirement for us?
Organizations are required to keep records of precious metals and precious stones in all types and conditions, including precious metals and precious stones included in fixed and working capital, purchased components, products, instruments, tools, equipment, weapons, military equipment, materials, semi-finished products (including those purchased abroad), low-value and wearable items, including those used in scientific, industrial and other activities, as well as those contained in scrap and waste of precious metals and waste of precious stones.
The legislator does not specify whether the seller of goods is required to keep records or not, since he does not decipher the concept of working capital. At the same time, it obliges to indicate data on precious metals in documents when selling products, again without deciphering the concept of “product”. That is, this is for the manufacturer or for all persons carrying out sales operations, because he does not use the term “manufactured products”.
In the current situation, when there is no clear answer, it is better to fulfill the buyer’s request.
Rationale
ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN DATED 29.08.2001 No. 68N
"6.3. Organizations are required to keep records of precious metals and precious stones in all types and conditions, including precious metals and precious stones included in fixed and working capital, purchased components, products, instruments, tools, equipment, weapons, military equipment, materials, semi-finished products (including those purchased abroad), low-value and wearable items, including those used in scientific, industrial and other activities, as well as those contained in scrap and waste of precious metals and waste of precious stones. Data on the name, weight and quantity of precious metals and precious stones stones contained in the relevant accounting objects are reflected in the primary accounting documentation on the basis of information about the content of precious metals and precious stones specified in the technical documentation (passports, forms, labels, operating manuals, reference books), or in the absence of this information (imported, outdated domestic equipment, etc.) - according to data from organizations, developers, manufacturers or commission based on analogues, calculations. Note: in some cases, when it is impossible for a commission to determine the content of precious metals in imported equipment due to the lack of data on the presence of precious metals or analogues, an entry is made in the accounting documents that this equipment may contain precious metals, the content of which will be determined after write-off and disposal.
When transferring or selling products (equipment, instruments, tools, etc.), including scrap and waste containing precious metals and precious stones, the sender is obliged to indicate in the accompanying documents the name and weight of the precious metals and precious stones contained in these products , as well as a method for determining the content of precious metals in them.”
S.A. Bratishko, specialist of the audit and internal control department of Ruselectronics JSC
How to account for scrap precious metals received upon liquidation of a fixed asset
Precious metals- gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium).
Almost every company has fixed assets containing parts containing precious metals (chips, transistors, diodes, etc.). And if a company decides, after liquidation of a fixed asset, to hand over these parts to a specialized organization and receive money for precious metals, then it will be interested in our article. We will tell you how to take into account the capitalization of precious metals, as well as their sale for subsequent processing and refining.
It is also possible that a specialized organization is ready to purchase the entire asset if the content of precious metals in it is high. Then the contract states that the object is acquired for the purpose of its processing and extraction of precious metals. But in your accounting this is reflected as a regular sale of an asset. We will not consider this case.
Receipt of scrap precious metals
The decommissioning of the OS object will be carried out by a commission appointed by the head of your organization. It will indicate the name and weight of precious metals contained in the fixed asset object in the section “Brief individual characteristics of the fixed asset object” of the act on write-off of the fixed asset object (except for vehicles) (unified form No. OS-4).
For example, your accounting department may receive a report with the following data:
Another option is for employees of your organization or an engaged specialized organization to remove parts and assemblies containing precious metals from the equipment clause 6.19 of the Instructions, approved. By Order of the Ministry of Finance dated August 29, 2001 No. 68n, about which a separate act will be drawn up clause 78 of the Methodological Instructions, approved. By Order of the Ministry of Finance dated October 13, 2003 No. 91n.
Refining- the process of purifying extracted precious metals from impurities and related components, bringing precious metals to compliance with their mandatory requirements established by law Art. 1 of the Law of March 26, 1998 No. 41-FZ.
Upon receipt of any of these documents, you need (simultaneously with the write-off of the fixed asset) to reflect the capitalization of precious metals in accounting. They are accounted for as part of inventories at current market value and pp. 5, 9 PBU 5/01; clause 79 of the Methodological Instructions, approved. By Order of the Ministry of Finance dated October 13, 2003 No. 91n; pp. 16, 66 Methodological guidelines, approved. By Order of the Ministry of Finance dated December 28, 2001 No. 119n. As the current market value of scrap and waste of precious metals, you can use the accounting prices for refined precious metals established by the Central Bank of the Russian Federation.
For profit tax purposes, the cost of precious metals received upon write-off of fixed assets is taken into account as part of non-operating income, also at market price clause 13 art. 250, pp. 5, 6 tbsp. 274 Tax Code of the Russian Federation on the date of drawing up the act on write-off of fixed assets (act on the removal of parts with precious metals from the fixed assets object) subp. 8 clause 4 art. 271 Tax Code of the Russian Federation. That is, again, you can use the official source of information - discount prices of the Central Bank of the Russian Federation.
Sales of “precious” scrap
Registration prices for refined precious metals can be found: website of the Central Bank of the Russian Federation→ Databases → Precious metals → Accounting prices for refined precious metalsNext, parts (products, components, etc.) containing precious metals, scrap and waste of precious metals collected as a result of the liquidation of the OS are transferred to refining organizations or organizations involved in the procurement of scrap and waste, which are specially registered with the Russian State Assay Office under the Ministry of Finance of Russia.
The transfer can be issued with an invoice for the release of materials to the third party (form No. M-15).
But usually the procedure for issuing documents is determined by the terms of the contract: the “preliminary” delivery and acceptance of materials is formalized in an act (it will indicate information about the name and weight of precious metals contained in scrap and waste, according to the delivering organization).
Then, based on the act (passport) of the refinery, a “final” act is drawn up (it contains information about the name and weight of the precious metals actually extracted by the refinery).
The purchase price depends on the percentage of precious metals in the transferred parts, on the presence or absence of certain chemical elements, on whether prepayment is provided and what is the deadline for final payment for the precious metals received.
For profit tax purposes, proceeds from the sale of scrap precious metals are taken into account as income from sales. subp. 1 clause 1 art. 248, paragraph 1, art. 249 Tax Code of the Russian Federation on the date of transfer of ownership to the refining organization clause 3 art. 271 Tax Code of the Russian Federation.
At the same time, the income received is reduced by the market value of the precious metals sold in the income previously recognized clause 13 art. 250, sub. 2 p. 1 art. 268, paragraph 2 of Art. 254 Tax Code of the Russian Federation.
VAT on precious metals
Operations for the sale of scrap and waste of precious metals for the production of precious metals and refining are exempt from VAT. subp. 9 clause 3 art. 149 Tax Code of the Russian Federation. In this case, the exemption can be applied only if waste of precious metals is acquired by a person directly involved in the production and (or) refining of precious metals in Letters of the Ministry of Finance dated 05/02/2012 No. 03-07-05/11, dated 08/09/2010 No. 03-07-11/350. That is, it is possible to use the exemption if scrap and waste of precious metals are sold directly to a refining organization or an organization specially registered with the Russian State Assay Chamber under the Ministry of Finance of Russia and Resolution of the Federal Antimonopoly Service No. F03-3053/2009 dated 07/08/2009. Therefore, it is a good idea to request from a potential counterparty a certificate of special registration issued by the Assay Office. There is no need to issue an invoice for such implementation. And don’t forget, if there are transactions subject to VAT and not subject to VAT, it becomes necessary to keep separate records clause 4 art. 170 Tax Code of the Russian Federation.
Example. Accounting for precious metals received upon write-off of fixed assets
/ condition / The organization wrote off a fully depreciated oscilloscope S1-75 with an original cost of 70,000 rubles. According to the act of write-off of fixed assets in form No. OS-4, the device contains 10 g of gold and 5 g of palladium. When liquidating the device, the organization extracted scrap precious metals on its own, and a corresponding act was drawn up.
Scrap of precious metals, based on an agreement concluded with a specialized organization, was sold for subsequent delivery to refining. According to the terms of the agreement, the price for 1 g of gold is 2,500 rubles, palladium - 1,500 rubles. According to the refining act (passport), the content of precious metals in the scrap submitted for refining was: gold - 9 g, palladium - 4 g. According to the terms of the contract, ownership of the materials sold is transferred to the date of receipt of the refining act from the refining organization based on the actually extracted mass of precious metals.
/ solution / The accounting prices for refined precious metals established by the Central Bank of the Russian Federation, as of the day of drawing up the act on write-off of fixed assets, were: for gold - 2050 rubles, for palladium - 1200 rubles.
| Contents of operation | Dt | CT | Amount, rub. |
| On the day of drawing up the act on write-off of fixed assets | |||
| The initial cost of the disposed fixed asset item is reflected | 01 “Fixed Assets”, subaccount “Disposal of Fixed Assets” | 01 "Fixed assets" | 70 000 |
| The amount of depreciation on a retiring fixed asset item is reflected | 02 “Depreciation of fixed assets” | 01, subaccount “Disposal of fixed assets” | 70 000 |
| Accepted for accounting (receipt order No. M-4) scrap of precious metals received upon disposal of fixed assets (10 g x 2050 rub. + 5 g x 1200 rub.) |
10 "Materials" | 26 500 | |
| On the date of shipment of scrap to a specialized organization | |||
| Income from the sale of scrap and waste of precious metals at negotiated prices is recognized (10 g x 2500 rub. + 5 g x 1500 rub.) |
91, subaccount “Other income” | 32 500 | |
| The cost of sold scrap and waste of precious metals was written off | 91, subaccount “Other expenses” | 10 "Materials" | 26 500 |
Due to the fact that, according to the report received from the refining organization, the actually seized mass of precious metals is less than what was initially reflected according to the technical documentation, it is necessary to adjust the previously recorded transactions clause 6.20 of the Instructions, approved. By Order of the Ministry of Finance dated August 29, 2001 No. 68n. However, such an adjustment is not considered an error, since it is made as a result of receiving new information that was not available to the organization before. clause 2 PBU 22/2010.
| Contents of operation | Dt | CT | Amount, rub. |
| On the date of receipt of the refining certificate (passport) | |||
| REVERSE The cost of scrap and waste precious metals accepted for accounting has been adjusted |
10 "Materials" | 91 “Other income and expenses”, subaccount “Other income” | 3 250 |
| REVERSE The amount of income from the sale of scrap and waste of precious metals has been adjusted ((10 g – 9 g) x 2500 rub. + (5 g – 4 g) x 1500 rub.) |
62 “Settlements with buyers and customers” | 91, subaccount “Other income” | 4 000 |
| REVERSE The written-off value of sold scrap and waste of precious metals has been adjusted ((10 g – 9 g) x 2050 rub. + (5 g – 4 g) x 1200 rub.) |
91, subaccount “Other expenses” | 10 "Materials" | 3 250 |
| On the date of receipt of payment for precious metals | |||
| Received payment for scrap and waste of precious metals from the buyer (9 g x 2500 rub. + 4 g x 1500 rub.) |
51 “Current accounts” | 62 “Settlements with buyers and customers” | 28 500 |
So, the only difficulty in the situation considered is the need to adjust income and expenses in accounting. The specificity is that first, scrap and waste of precious metals are collected based on the data on the mass of precious metals specified in the act of write-off of fixed assets. Finding out how much precious metals are actually contained in scrap and waste of precious metals is possible only after refining. Therefore, you first carry out the implementation according to the “preliminary” data that the organization has before receiving the refining certificate, and after receiving the refining results, you make an adjustment.
The balance sheets of almost all organizations include fixed assets containing precious metals (computers, televisions, audio and video equipment, etc.). And although they do not require separate reflection in accounting, it is still necessary to organize their operational accounting, as required by current legislation. To this day, accounting for such precious metals remains a largely theoretical issue, but in academic circles they do not think so. Our regular author V.V. Patrov, Doctor of Economics, St. Petersburg State University, talks about how to organize the accounting of precious metals in fixed assets in practice. This article may also help those organizations that want to sell scrap precious metals obtained from decommissioned fixed assets to specialized organizations.
General provisions
According to paragraph 1 of Federal Law No. 41-FZ of March 26, 1998 “On Precious Metals and Precious Stones,” precious metals are gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium).
For any state, precious metals and stones are strategic raw materials, which necessitates proper accounting and control over their use.
Precious metals and precious stones are subject to mandatory accounting by weight and quality during extraction, production, use and circulation.
The procedure for such accounting and reporting is established by the Government of the Russian Federation.
When accounting for precious metals and precious stones, an accountant should be guided by the following regulatory documents:
- Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones” (hereinafter referred to as the Law on Precious Metals).
- Rules for accounting and storage of precious metals, precious stones and products made from them, as well as maintaining relevant reports. Approved by Decree of the Government of the Russian Federation dated September 28, 2000 No. 731 (hereinafter referred to as the Accounting and Storage Rules).
- Regulations on the Russian State Assay Chamber under the Ministry of Finance of Russia dated May 29, 1998 No. 91.
- Instructions on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation. Approved by Order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n (hereinafter referred to as Instruction No. 68n).
- Instructions on the procedure for conducting audits and inspections of accounting, use and storage of precious metals and precious stones in organizations. Approved by order of the Ministry of Finance of Russia dated October 15, 1999 No. 68n (hereinafter referred to as the Audit Instructions).
Precious materials can be in any condition, form, including raw materials, alloys, semi-finished products, industrial products, chemical compounds, jewelry and other products, scrap and industrial and consumer waste.
In this article we will look at the procedure for accounting for precious metals (hereinafter referred to as precious metals) in fixed assets, since it concerns the vast majority of organizations.
Organization of precious metals accounting
The balance sheets of almost all organizations include fixed assets that contain precious metals (computers, televisions, audio and video equipment, etc.).
Precious metals contained in fixed assets do not require separate reflection in accounting, since they are not independent inventory items. To record their receipts and disposals, operational accounting must be organized.
When organizing the maintenance of such records, you should be guided by Instruction No. 68n.
Paragraph 1.8 of these Instructions states that organizations are obliged to:
- keep records of precious metals and precious stones and carry out their inventory in a timely manner;
- carry out storage of precious metals in accordance with legal requirements;
- ensure the removal of scrap and waste of precious metals from places of generation and their accumulation for the purpose of subsequent use in their own production or sale;
- freely admit representatives of state control bodies to inspections and provide them with the necessary documentation.
Article 22 of the Precious Metals Law states that scrap and waste of precious metals and precious stones must be collected in all organizations. Collected scrap and waste are subject to mandatory accounting and can be processed or sold to organizations that have licenses for this type of activity.
Accounting for the receipt of precious metals
When capitalizing fixed assets containing precious metals, in the certificate of acceptance and transfer of fixed assets (Form No. OS-1) and in the inventory card for recording fixed assets (Form No. OS-6), it is necessary to indicate the name in the section "Brief individual characteristics of the fixed asset object" item number, unit of measurement, quantity and weight of precious metals in received fixed assets.
The above section is filled out on the basis of information about the content of precious metals specified in the technical documentation (passports, forms, operating manuals, etc.), or, in the absence of this information (for example, in imported equipment, outdated domestic equipment) according to manufacturers or commission - based on analogues and calculations.
In some cases (when it is impossible for a commission to determine the content of precious metals in imported equipment due to the lack of data on the presence of precious metals or analogues), an entry is made in the accounting documents that this equipment may contain precious metals, the content of which will be determined after write-off and disposal.
Precious metals that are part of the operating fixed assets, regardless of the degree of their wear and tear, are taken into account according to the original mass indicated in passports, technical specifications or other primary documents.
Accounting for disposal of precious metals
When transferring fixed assets to other organizations and upon sale, an act of acceptance and transfer of fixed assets is drawn up (Form No. OS-1). In this case, the sender is obliged to indicate in the accompanying documents the name and weight of the precious metals contained in these products, as well as the method for determining the content of precious metals in them.
The liquidation of fixed assets is formalized by an act on the write-off of a fixed asset object (form No. OS-4), in the section of which “Brief individual characteristics of a fixed asset object” the name and quantity of precious metals contained in the written-off objects must be indicated. These data are recorded either from the OS-1 and OS-6 forms, or are determined by the commission drawing up the liquidation act. The resulting precious metals are accounted for at market value.
Debit 10 "Materials" Credit 91-1 "Other income"
Precious metals received upon write-off of fixed assets are transferred to the warehouse using an invoice.
Collected scrap and waste can be sold to organizations that have licenses for this type of activity. In this case, an invoice is usually issued for the transfer of precious metals, and the sale process itself is reflected in accounting in the usual manner.
Turnovers from the sale of scrap precious metals in accordance with subclause 9 of clause 3 of Article 149 of the Tax Code of the Russian Federation are not subject to VAT.
Waste precious stones that are unsuitable for further use can be written off according to the act. The write-off is carried out by a commission appointed by order of the head of the organization with the mandatory participation of the chief accountant or his deputy.
Accounting for precious metals in a warehouse
Accounting for precious metals in storage locations is carried out in the appropriate accounting registers (warehouse records cards, grade accounting books, journals, etc.), which are registered in the accounting department and issued to financially responsible persons against receipt.
Books or magazines must be numbered, laced, signed by the head of the organization or a person authorized by him, and sealed. The same requirements apply to accounting registers when using automated accounting forms.
Entries in registers for accounting of precious metals are made on the basis of documents on their receipt and disposal (invoices, write-off acts, etc.).
Inventory of precious metals
An inventory of precious metals contained in fixed assets, as well as those stored in a warehouse, is carried out once a year (as of January 1).
The presence of precious metals located in fixed assets, if it is impossible to verify in kind, is established by accounting data, technical documents or commission.
An inventory of precious metals contained in used products, as well as in scrap and waste, is mandatory when changing financially responsible persons, after natural disasters, when establishing facts of loss and theft, etc.
The commission reflects the results of the inventory in standard interdepartmental forms No.-8a "Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products", and No.-8 "Act of inventory of precious metals" and products made from them."
Responsibility for violation of the procedure for accounting for precious metals
Article 28 of the Law on Precious Metals states that state control authorities have the right to check accounting documents containing information on the receipt and consumption of precious metals, their scrap and waste, and also make decisions on the imposition of administrative penalties in cases provided for by administrative legislation. Such a control body is the Russian State Assay Chamber under the Ministry of Finance of Russia.
Paragraph 1 of the Audit Instructions states that the above-mentioned chamber exercises control over ensuring accounting, reporting and safety of precious metals and precious stones.
Employees of the Assay Office can check the procedure and timing of the inventory of precious metals, the correctness of the accounting results of the inventory, and the completeness of registration of precious metals as part of fixed assets.
Having identified violations, the controller draws up a protocol on the basis of which officials can be fined.
Paragraph 7.2 of Instruction No. 68n states that officials of organizations who fail to ensure compliance with or commit violations of the established rules for accounting and storage of precious metals, or products containing them, bear administrative responsibility in the manner established by the legislation of the Russian Federation.
Article 19.14 of the Code of Administrative Offenses, in particular, states that violation of the established rules for accounting and storage of precious metals or products containing them entails a fine for officials of organizations in the amount of 20 to 30 minimum wages, and for legal entities - from 200 to 300 minimum wages.
For violation of the procedure for maintaining records of transactions with precious metals, the organization also bears tax liability.
Failure to account for precious metals contained in fixed assets can be considered as untimely or incorrect reflection in the accounting accounts and reporting of business transactions and material assets, which, according to Article 120 of the Tax Code of the Russian Federation, entails a fine of 5 to 15 thousand rubles. In addition, non-receipt of scrap and waste containing precious metals as a result of the liquidation of fixed assets leads to an understatement of profits and underpayment of income tax.
"Accounting", 2002, No. 10
Precious metals are strategic raw materials, therefore economically unjustified losses in their production, use and circulation, caused by improper accounting, harm the state. Those guilty of thefts, shortages, or failure to comply with the rules for accounting for precious metals and products containing them bear liability established by the legislation of the Russian Federation.
Accounting for precious metals in fixed assets
According to Art. 1 of the Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones” (as amended on January 10, 2002) precious metals are gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium) . The balance sheets of many organizations include fixed assets that contain these metals, for example, televisions, audio and video equipment, computers, etc.
In accordance with clause 1.8 of the Instruction on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation, approved by Order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n, (hereinafter referred to as the Instructions), organizations are obliged :
- keep records of precious metals and precious stones and carry out their inventory in a timely manner;
- ensure the removal of scrap and waste of precious metals and precious stones from places of formation and their accumulation for the purpose of subsequent use in their own production or sale, keep records of them, use and sell them in the manner established by the legislation of the Russian Federation.
Organizations are also required to keep records of precious metals and precious stones in all types and conditions, including precious metals and precious stones included in fixed and working capital, purchased components, products, instruments, tools, equipment, weapons, military equipment, materials, semi-finished products (including those purchased abroad), as well as those contained in scrap and waste of precious metals and waste of precious stones (clause 6.3 of the Instructions).
Thus, when registering equipment containing precious metals, in the certificate of acceptance and transfer of fixed assets (form OS-1) and in the inventory card (form OS-6), it is necessary to indicate the amount of this metal based on the technical passport of the received equipment.
If the technical passport does not indicate the amount of precious metal, and the manufacturer of the purchased equipment does not respond to the relevant official requests, then, by order of the general director, a commission is created to determine the content of precious metals in the equipment, the results of which are documented in an act. The chief engineer is appointed as the chairman of the commission; it should also include accounting employees, engineers and repairmen. To determine the amount of precious metals in fixed assets, you can use the following information:
- about their quantity in similar equipment;
- about the element base contained in the specification (appendix to the technical data sheet);
- obtained as a result of visual inspection of microcircuits and equipment components (using partial disassembly);
- from reference books.
According to clause 6.3 of the Instructions, in some cases, when it is impossible to determine the content of precious metals in imported equipment by commission due to the lack of data on their availability or analogues, an entry is made in the accounting documents that this equipment may contain precious metals, the content of which will be determined after write-off and disposal.
In this case, determining the amount of precious metals is also possible during the refining process (only with imported equipment). The refinery provides an act according to which the proceeds from the sale of precious metals are taken into account.
If an organization does not have records of precious metals in its equipment, to restore it it is necessary to:
- conduct an inventory of equipment and identify equipment that contains precious metals;
- determine the amount of precious metals according to technical documentation, or send requests to manufacturers or equipment suppliers, or according to specifications, etc.;
- reflect the information received in the inventory card f. OS-6.
Accounting for precious metals upon liquidation of fixed assets
Liquidation of fixed assets is formalized by a write-off act (form OS-4), which must indicate the amount of precious metals contained in the equipment being written off (based on form OS-1 or form OS-6), and information about the receipt of material assets from write-off of fixed assets (on the back of the form).
According to clause 12 of the Rules for accounting and storage of precious metals, precious stones and products made from them, as well as maintaining appropriate reporting (Resolution of the Government of the Russian Federation of September 28, 2000 No. 731) when equipment is written off and it is impossible to select a representative sample from the generated scrap and waste for analysis organizations are required to keep records of the precious metals included in their composition, in terms of the mass of chemically pure precious metals, based on information about the content of precious metals available in technical documentation (passports, forms, operating manuals).
Information on the amount of precious metals contained in waste obtained as a result of dismantling a fixed asset is entered into a special book for recording precious metals in waste, which is registered in the accounting department and issued to financially responsible persons against receipt. It must be numbered, laced, signed by the head of the organization or an authorized person and sealed.
In accordance with paragraph 4 of the Instructions, the storage of precious metals and precious stones, as well as products, materials, scrap and waste containing them, is carried out in organizations in such a way that their safety is ensured.
In paragraph 54 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on February 24, 2000), it is determined that material assets remaining from the write-off of fixed assets unsuitable for restoration and further use funds are accounted for at market value on the date of write-off, and the corresponding amount is credited to the financial results of the commercial organization.
Therefore, precious metals contained in scrap and waste obtained as a result of write-off of fixed assets are subject to credit to the financial results of the organization:
Dt sch. 10 "Materials",
K-t sch. 91-1 “Other income,
100 rub.
Precious metals were capitalized as a result of the liquidation of a fixed asset.
In this case, it is impossible to accurately determine the cost of precious metals, since at the time of capitalization it is often overstated, and it is difficult to determine the level of wear of parts and assemblies of dismantled equipment. Therefore, when actually selling scrap and waste containing precious metals, the difference between the book value and market value is a non-operating expense of the organization (if there is no reason to doubt the reliability of the cost determination by the processing organization). The following entries are made in accounting:
Dt sch. 62 “Settlements with buyers and customers”,
Kit sch.91-1 “Other income”
80 rub.
the processing plant's debt for precious metals sold is reflected;
Dt sch. 91-2 “Other expenses”,
K-t sch. 10 "Materials"
100 rub.
the book value of precious metals has been written off;
Dt sch. 99 "Profits and losses",
K-t sch. 91-9 “Balance of other income and expenses”
20 rub.
a loss from the sale of precious metals to a processing plant is reflected;
How to account for scrap precious metals received upon liquidation of a fixed asset
51 “Current accounts”,
K-t sch. 62 “Settlements with buyers and customers”
80 rub.
received funds from the buyer.
After selling scrap and waste to the plant, entries are made in the precious metals accounting book regarding their consumption.
Responsibility for failure to keep records of precious metals contained in equipment
Violation of the established rules for the extraction, production, use, circulation, receipt, accounting and storage of precious metals, precious stones or products containing them, as well as the rules for the collection and delivery of scrap and waste of such metals, stones or products to the state fund - entails the imposition of an administrative fine for officials of organizations carrying out transactions with precious metals, precious stones in all types or products containing them, in the amount of 20 to 30 minimum wages; for legal entities - from 200 to 300 minimum wages (Article 19.14 of the Code of the Russian Federation on Administrative Offences).
According to Art. 120 of the Tax Code of the Russian Federation, failure to account for precious metals contained in equipment can be considered a gross violation of the rules for accounting for income and expenses, which entails a fine of 5 to 15 thousand rubles.
Failure to capitalize at market value on the date of write-off of scrap and waste containing precious metals as a result of equipment dismantling, and accordingly, failure to credit the corresponding amount to financial results, entails a distortion of the tax base for income tax and property tax.
Andrey Viktorovich Komarov
Director of ACF "Central Federal District"
Accounting for precious metals contained in fixed assets
An oscilloscope device is designed to study (observe, record, measure) the amplitude and time parameters of an electrical signal supplied to its input, either directly on the screen or recorded on a photographic tape. Oscilloscopes produced in the USSR contain large quantities of precious metals.
Below is a list of different brands of oscilloscopes and the amount of precious metals they contain.
Content of precious metals in the oscilloscope
Thus, as you can see from the tables, all oscilloscopes contain precious metals.
Soviet models can be sold especially at a high price.
This is, by and large, a simple voltmeter, which, in addition to the usual measurement, allows you to examine signals of any frequency and voltage.
There are two types of oscilloscopes - analog and digital.
- August 08, 2017
- Updated
Oscilloscopes C1 - content of precious metals
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Agency agreement for the transfer of processed scrap to a refinery
The act of opening the parcel received by the State Inspectorate of Assay Supervision upon notification.
Accounting for precious metals in fixed assets
The act of issuing objects made of precious metals and stones of museum value for permanent (temporary) storage
State control act
Act of state control and assessment of the value of goods containing precious metals and precious stones exported from the territory of a member state of the Customs Union
Act of state control of goods containing precious metals and precious stones imported into the territory of a member state of the Customs Union
Act of state control and assessment of the value of precious metals exported from the Customs Union
The act of dismantling (transferring) for storage of parts and assemblies containing precious metals removed from products
Act of dismantling and transferring to the warehouse components and parts containing precious metals removed from products (sample)
The act of dismantling and transferring batteries to a warehouse, as well as components and parts containing precious metals removed from products to the Federal Service for Technical and Export Control
The act of repossessing written-off assets containing precious metals,
Act of inventory of precious metals and products made from them. Unified form N INV-8
Act of inventory of precious stones, natural diamonds and products made from them. Unified form N INV-9
Act of inventory of precious metals and products made from them. Unified form N INV-8 (filling sample)
Act of inventory of precious stones, natural diamonds and products made from them. Unified form N INV-9 (filling sample)
Act on the transfer to the warehouse of batteries and components and parts containing precious metals removed from products
Act on write-off of inventories. Form N MPZ-s (mandatory form)
The act of determining the content of precious metals in a product by the commission
Certificate of acceptance for permanent (temporary) storage of objects made of precious metals and stones of museum value
The act of acceptance and transfer of values converted into state property
Certificate of acceptance and transfer of gold bars
Certificate of acceptance and transfer of precious metals in credit institutions on the territory of the Russian Federation
Certificate of disassembly (liquidation) of the product (mandatory form)
The act of separating rough gemstones
Certificate of testing results of precious metals and examination of precious stones
Certificate of the results of the initial testing of precious metals and the examination of precious stones recorded in the museum’s accounting documents
Act of transaction made with unprocessed precious stones between mining entities and Russian processing organizations, other suppliers of unprocessed precious stones and Russian processing organizations
Act of transaction made with unprocessed precious stones between Russian processing organizations
Certificate of examination of the State Assay Supervision Inspectorate
Statement of availability of precious metals and precious stones
Lease agreement for collectible coins (collectible banknotes, postage stamps)
Donation agreement for collectible coins (collectible banknotes, postage stamps)
Agreement for the sale and purchase of collectible coins (collectible banknotes, postage stamps)
Agreement on storage of precious metals and maintaining an account for safekeeping of precious metals with the Bank of Russia
A report on the interaction of the military unit (military command and control bodies, central military command and control bodies) with organizations processing scrap and waste of precious metals and precious stones, and on the amount of money received for scrap and waste of precious metals and precious stones. Form N D-2
A journal for the issuance and receipt of boxes with working assay marks, electrode marks, mask marks, and needles. Form N 9
Journal of the register of delivery of scrap and waste containing precious metals for processing and refining
Log book of products, equipment, devices and equipment containing precious metals
Journal of accounting of products, equipment, instruments and equipment containing precious metals and precious stones
Log book of products, equipment, instruments and equipment containing precious metals (sample)
Logbook for products containing precious metals
Journal of operations for storing scrap and waste of precious metals
Journal of accounting of balances, receipts and consumption of precious metals contained in fixed assets of JSC Russian Railways
Journal of accounting of balances, receipts and consumption of precious metals contained in the material assets of JSC Russian Railways
Journal of accounting of balances, receipt and delivery of scrap and waste containing precious metals
Log book for receipt of scrap and waste precious metals at the warehouse
Logbook for shipment of scrap and precious metal waste to processing plants
Journal of receipt of scrap and waste of precious metals at the warehouse (sample)
Journal of receipt (delivery) of scrap and waste of ferrous metals in the system of the Ministry of Internal Affairs of Russia
Journal of receipt (delivery) of scrap and waste of non-ferrous metals in the system of the Ministry of Internal Affairs of Russia
Conclusion on the coordination (non-harmonization) of the internal control rules of the organization with the requirements of the legislation of the Russian Federation on combating the legalization (laundering) of proceeds from crime and the financing of terrorism
Application for a Bank of Russia loan secured by gold
Application for closing an account for the safekeeping of precious metals (attachment to the agreement for the storage of precious metals and maintaining an account for the safekeeping of precious metals with the Bank of Russia)
Application for acceptance of valuables for testing (analysis and branding or other assay work). Form N 1
Pages:123
Everyone knows that computer technology is an indispensable assistant in work. But few people know that this equipment is also the object of special control by the state. And not at all because it can store extremely important or secret information. But because it contains precious metals. There is a certain proportion of precious metals in every piece of electronic equipment, Non-ferrous and precious metals are found in almost any office equipment and electronic waste. Thus, gold, silver and platinum can be found in cell phones, printers, copiers, faxes and other devices. Computer technology is no exception.
In the production of computers, gold, silver, palladium, platinum, tantalum, etc. are also used. Of course, the amount of precious metals in them is small, and the cost of separating them from waste often exceeds their own value; all electronic waste without exception must be taken into account.
Accounting for precious metals contained in equipment
If in new models of electronic computers, due to the use of the latest technologies, the manufacturer manages to reduce their total share to 2-3 grams, then from one unit of old equipment it is sometimes possible to extract up to 10 grams of valuable raw materials! In some cases, it happens that in terms of the yield of secondary precious metals, one computer is equivalent to two tons of gold ore.
Precious metals in computers are controlled by the state.
Obviously, in such a situation the state cannot leave the “office klondike” without control. Therefore, a legislative framework has been created in our country regulating the procedure for accounting for non-ferrous and precious metals in office equipment.
One of the first documents prescribing how to handle office equipment was Federal Law FZ-41 of 1998 “On Precious Metals and Precious Stones”. Concretized the norms of the law “Instructions for the accounting of precious metals No. 68n”, prepared by the Ministry of Finance of the Russian Federation in 2001.
The provisions of the Instruction oblige all organizations and legal entities to keep records of precious metals “in all its types and states,” including those included in current/fixed assets and components.
But if equipment produced in the Soviet Union was always accompanied by passports with the most scrupulous indication of the content of precious metals, then imported devices do not have such passports. To which the above-mentioned Instruction gives a very clear indication: “in cases where it is impossible to determine the content of precious metals in imported equipment by commission due to the lack of data on the presence of precious metals or analogues, an entry is made in the accounting documents that this equipment may contain precious metals, the contents of which will be determined after decommissioning and disposal.” The consequences of violating Legislative norms are intuitively understood by everyone (fines, termination of the activities of a legal entity, etc.)…
Therefore, it is better and more profitable not to violate. It's easier and cheaper to do it legally, but at the same time respect your interests. After all, organizations buying computers with their own money also acquire ownership of the valuable raw materials they contain.
Now there are quite a lot of companies offering recycling of office equipment. However, by sending electronics containing precious metals to ordinary scrap, its owner in most cases not only does not receive money for valuable raw materials, but also violates a dozen legal norms at once. But by handing over old equipment to a specialized enterprise, each legal entity can count on paying for the precious metals contained in the office equipment.
Refineries in Russia.
Today, many enterprises in the Russian Federation have the right to extract gold and other precious metals from the alloy. However, only data on the content of precious metals in raw materials obtained from enterprises accredited by the London Metal Exchange (LBMA) can be considered reliable.
To date, eight Russian enterprises have such accreditation:
- Prioksky Non-Ferrous Metals Plant,
- Novosibirsk Refinery,
- Krasnoyarsk Non-Ferrous Metals Plant,
- Shchelkovsky plant of secondary precious metals,
- Ekaterinburg non-ferrous metals processing plant,
- Kolyma Refinery,
- Uralelectromed,
- Kyshtym copper electrolyte plant.
Each of the enterprises has unique technologies for separating precious metals from any components. Dealing with the recycling of office equipment and the extraction of precious metals, the TekhPromResurs company works closely with the giants of the global refining industry. We will accept electronic waste for recycling and refining in any quantity, we will remove any volumes of “electronic waste” promptly!
If your equipment has already been written off, we will also help you extract valuable elements from it. The residual value of the precious metals contained in your raw materials will be paid in strict accordance with the passport received from the refinery. Payment for precious metals contained in office equipment occurs in the form of a transfer of money to the account of our Customer (to the bank account of State Property Departments, which the customer will indicate when concluding the contract).
This article will focus mainly on Soviet household appliances.
Features of accounting for precious metals (Lunina O.)
Raw materials of this type are often found at scrap metal collection points, where they are bought for the sake of the non-ferrous metals they contain. Compared to industrial equipment and military equipment, household appliances contain small amounts of precious metals, but there is a point in extracting them in any case. Below we will try to describe radio components and equipment components that contain precious metals and write recommendations for their extraction.
TVs
Soviet televisions come in tube and transistor types. Tube lamps practically do not contain precious metals; it makes sense to extract only the output beam tetrode from them (the largest lamp on the right under the casing is 6P36S, 6P44S, 6P45S, GU50).
Transistor TVs contain the following valuable elements: - Microcircuits in plastic cases - Transistors like KT814, KT940 - Transistors like KT310, KT502, KT503 - LEDs AL307 in the channel selector block - Yellow transistors like KT203 in the SMRK block and, sometimes, on other boards. -KM capacitors are “one”, K10-17 yellow, sometimes red KM. -In some cases, they may contain green CMs, transistors of other types, etc. Despite this list, all boards need to be inspected, because... There are many different models and designs, and devices even from the same batch may contain different parts, both containing precious metals and not containing them.
Calculators
Soviet calculators contain a significant amount of precious metals. They are contained in the keyboard (gold-plated board or reed switches), in the processor (yellow ceramic or plastic chip), as well as in some other parts, such as KM capacitors, 140UD chips and the power switch. Some calculators contain a whole set of boards with connectors, lamellas, many microcircuits and KM capacitors.
Tape recorders
Soviet tape recorders may also contain a certain amount of precious metals. -Black plastic microcircuits (174un7, etc.) -Power transistors like KT802 and similar -Transistors like KT814, KT503 -Yellow transistors like KT203, KT3102 -Yellow indicator controller microcircuits (in Mayak tape recorders and the like) -Can also contain KM capacitors, RES relays -9, silver switch contacts and so on...
Radiols
VCRs
Electronics VM-12 can contain a significant number of capacitors KM, K10-17 and yellow transistors (type KT203).
Refrigerators
Both Soviet and modern refrigerators contain silver contacts, thermostats, as well as soldering with PSR solder.
Washing machines
Both Soviet and modern washing machines contain silver time relay and timer contacts.
Computers
Soviet-made computers contain a significant number of capacitors KM, K10-17, as well as yellow ceramic and plastic microcircuits. May contain gold-plated connectors, contact pads, and so on. Imported computers of various years of manufacture contain a significant amount of precious metals in the processor, processor socket (socket), as well as in contact pads (board lamellas). Processors in lilac ceramic cases are especially valued. Processors in plastic and textolite cases contain a small amount of gold. CD, DVD drives contain a gold-plated laser diode. Imported computers of older years, mainly before 1990, may contain imported analogues of K10-17, which are accepted at the same prices as domestic ones.
Phones
Old rotary phones contain silver dialer contacts. Soviet portable phones (such as Lyon, Altai) contain a significant number of gold-plated transistors, microcircuits, connectors, as well as KM capacitors. The cost can reach several thousand hryvnia per device. Soviet answering machines and caller IDs contain quite a few KM or K10-17 capacitors, and may also contain gold-plated specialized microcircuits. Soviet pay phones contain RP-4 relays, silver contacts.
Cash registers
Printers
Air conditioners
Soviet BK type air conditioners contain silver contacts and PSR soldering. Modern air conditioners contain silver contacts for power relays. Small household appliances (irons, hair dryers, kettles, wall clocks, etc.) May contain silver contacts, gold-plated diodes and transistors.
You should definitely not look for precious metals in the following devices:
— Any imported TVs
— Radio points
— Imported radio systems, keyboards, mice and other computer peripherals
— Imported radios, calculators and other China
— Laptops
— Car radios
- Audio speakers
— Patiphones
— Heaters
— Gas stoves and water heaters
— Hoods and fans
— Vacuum cleaners
— Power tools.
Readers often ask how to keep track of precious metals contained in equipment. How to find out whether there are precious metals in certain equipment and in what quantity. Often, information about the presence of precious metals in equipment is not indicated either in passports or in other documents for the equipment. The situation is complicated by the fact that mostly imported equipment is currently purchased. In this case, it is very difficult to obtain reliable information. The specific amount of precious metals contained in the equipment is determined only after its disposal and transfer to a processing or refining organization. This article discusses the procedure for accounting for precious metals when disposing of equipment.
General provisions for accounting for precious metals
In accordance with clause 6.3 of Instruction No. 68n organizations are required to keep records of precious metals in all types and conditions, including precious metals included in fixed and working capital, purchased components, products, instruments, tools, equipment, materials, semi-finished products (including those purchased abroad), including including those used in scientific, industrial and other activities, as well as those contained in scrap and waste of precious metals.Precious metals included in the composition of instruments, instruments, equipment are taken into account by weight ( clause 6.6 of Instruction No. 68n)
Data on the name, weight and quantity of precious metals contained in the relevant accounting objects are reflected in the primary accounting documentation based on information on the content of precious metals specified in the technical documentation (passports, forms, labels, operating manuals, reference books).
For example, data on the content of precious metals in various components and parts of electronic computer equipment are given in the Methodology for carrying out work on the comprehensive recycling of secondary precious metals from used computer equipment, approved by Gostelecom of the Russian Federation on October 19, 1999 (hereinafter referred to as the Methodology for carrying out work on complex recycling) .
In addition, you can obtain information about the content of precious metals in various devices from the following reference books:
- Components containing precious metals, 1994, 1997;
- Instrumentation, cable products, low-voltage equipment containing precious metals, 1996;
- Computer equipment, communication devices and components for them containing precious metals. Return Standards, 1993.
It is worth noting that these publications are not freely accessible on the Internet, nor can they be found in information and legal databases. These publications are paid.
In the absence of such information (for example, if the equipment is imported or outdated domestic, etc.), data on the availability of precious metals is reflected according to information from organizations, developers, manufacturers or on commission based on analogues and calculations.
Let us recall that the primary accounting documents in relation to fixed assets, which include equipment, are:
- Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001);
- Act on the acceptance and transfer of groups of fixed assets (except for buildings and structures) (f. 0306031).
For example, it is assumed that the components and parts of a system unit purchased by an autonomous institution contain 0.73 g of gold (arbitrary figures). When drawing up an act for this object in form 0306001, in the section “Brief individual characteristics of the fixed asset object” the following is indicated:
| Object of fixed assets, fixtures, accessories | Content of precious materials (metals, stones, etc.) | |||||
| Name | Quantity | Name of precious materials | Nomenclature number | Unit | Quantity | Weight |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| System unit | 1 | Gold | Gram | 1 | 0,73 | |
In addition, data on the presence of precious metals included in the equipment is also entered into the Inventory card for recording fixed assets (f. 0504031). Yes, according to Instructions upon filling out this form, if equipment, instruments, computer equipment, museum valuables, etc. contain precious metals, a list of parts that contain precious metal, the name of the part and the mass of the metal indicated in the passport are provided.
note.
If it is impossible for a commission to determine the content of precious metals in the equipment due to the lack of information about the presence of precious metals or analogues, the accounting documents indicate that this equipment may contain precious metals, the content of which will be determined after its write-off and disposal ( clause 6.3 of Instruction No. 68n).
Only after decommissioning and recycling of equipment can you find out reliable information about the actual content of precious metals in it. Even when such information is initially indicated in accounting documents and registers, as a rule, it is subject to correction after receiving results about the presence of precious metals from refining or processing organizations.
Write-off and disposal of equipment containing precious metals
In accordance with Regulations on the write-off of federal property, approved Decree of the Government of the Russian Federation dated October 14, 2010 No. 834(hereinafter referred to as Regulation No. 834), the institution makes the decision to write off federal movable property independently, unless we are talking about writing off particularly valuable movable property. If the property is classified as particularly valuable movable property, then the decision to write it off, made by the institution, must necessarily be agreed upon with the founder. This rule fully applies to decommissioned equipment.In order to prepare and make a decision on the write-off of equipment, a commission is created in the institution, which subsequently draws up an Act on the write-off of fixed assets (except for vehicles) (f. 0306003). The head of the institution approves the act independently, and in relation to particularly valuable movable property - only after agreement with the founder.
For your information.
The section “Brief individual characteristics of a fixed asset” of the write-off act also provides information on the expected content of precious metals in the equipment.
It is worth noting that before the decommissioning act is approved, dismantling and disassembling of equipment is not allowed.
The institution can independently disassemble the equipment, and the components and parts containing precious metals identified during dismantling can subsequently be handed over to refining organizations to extract precious materials from them in pure mass.
For your information.
When dismantling computers on its own, the institution can be guided by the Methodology for carrying out work on comprehensive disposal. It provides detailed technology for dismantling used electronic computers.
Also, the institution can hand over the entire equipment for recycling without dismantling it on its own. In this case, work on its disassembly is carried out by third parties. They, as a rule, sell parts containing precious metals removed from equipment.
Upon completion of dismantling (dismantling, disposal) of equipment, the institution reflects the disposal of equipment in its accounting records ( clause 51 of Instruction No. 157n).
At the same time, the act on decommissioning of equipment, approved by the head of the institution, is sent by the organization to the Federal Agency for State Property Management (Rosimushchestvo) within a month, unless otherwise established by acts of the Government of the Russian Federation, for entering the relevant information into the register of federal property ( clause 13 of Regulation No. 834).
If the institution independently dismantles the equipment . When disassembling the equipment on your own, in Sect. 3 of the Act on the write-off of fixed assets indicates information about material assets (assemblies containing precious metals) received from the write-off of equipment. The specified material assets are transferred to the warehouse on the basis of completed claims-invoices (f. 0315006) or acts of transfer to the warehouse of components and parts containing precious metals removed from the equipment, which indicate the name and quantity of the seized parts, the weight of the parts (net) and net weight of precious metals contained in them (according to the equipment passport).
Control over the removal of units, parts, structures and materials containing precious metals from decommissioned equipment, as well as the transfer of such objects to the warehouse, is carried out by the equipment decommissioning commission ( Letter of Rospotrebnadzor dated October 13, 2005 No. 0100/8489-05-32).
Parts removed during disassembly are subject to registration. Their analytical accounting, accounting at storage locations can be carried out in the Cards of quantitative and total accounting of material assets (f. 0504041), the Book (Card) of accounting of material assets (f. 0504042 (f. 0504043)).
In accounting, such objects are reflected in account 0 105 36 000“Other inventories - other movable property of the institution” ( p. 31 Instruction No. 183n).
When accumulated in a warehouse, components and parts containing precious metals in quantities sufficient to be sent to the refining organization are sent to its address. The refining organization, in turn, issues to the delivering institution an acceptance certificate for the accepted number of objects to be processed, which indicates the net weight of the precious metal extracted from these objects and its value.
note.
Refining is the process of purifying extracted precious metals from impurities and related components, bringing precious metals to a quality that meets state standards and technical specifications in force in the Russian Federation, or international standards for refined precious metals ( clause 1.2 of Instruction No. 68n).
The accounting department of the institution that delivers objects containing precious metals compares the amount of precious metals it accounts for with the data of refining organizations given in the acceptance certificate, and if there are discrepancies, finds out the reasons for them. Based on the results of the comparison, the necessary adjustments are made to the accounting and reporting documents. At the same time, the initial information about the amount of precious metals contained in assemblies and parts is corrected. Corrections are made by crossing out the original entries and adding new entries above the crossed out ones. New entries on registered and shipped precious metals are made in accordance with the data of the refining organization ( clause 6.20 of Instruction No. 86n).
In addition, on the basis of an act provided by the refining organization, the institution reflects the proceeds from the sale of precious metal and writes it off the register.
Example 1
After disassembling the computer acquired through income-generating activities, the autonomous institution capitalized the following components and parts containing gold (total weight - 5.3 g):
- board (0.5 g)
- storage (4.5 g);
- connectors (0.3 g).
According to the data of the Assay Office, at the time of registration of objects containing the precious metal, the market value of 1 g of gold was 800 rubles. According to the report submitted by the refining organization, 4 g of gold worth 3,200 rubles were extracted from the objects sent for cleaning. All figures are conditional.
| Contents of operation | Debit | Credit | Amount, rub. |
| After disassembling the computer, components and parts containing precious metal were capitalized (5.3 g x 800 rub.) | 2 105 36 000 | 2 401 10 172 | 4 240 |
| Units and parts were transferred to the refining organization |
2 105 36 000 (refinery organization) | 2 105 36 000 | 4 240 |
| Income from the sale of precious metals was accrued on the basis of an act on its actual presence in the delivered objects | 2 205 74 000 | 2 401 10 172 | 3 200 |
| An adjustment has been made to previously registered precious metals (red reversal) (4,240 - 3,200) rub. | 2 105 36 000 | 2 401 10 172 | (1 040) |
| The sold precious metal was written off | 2 401 10 172 | 2 105 36 000 | 3 200 |
| Income from the sale of precious metals was credited to the institution’s personal account | 2 201 11 000 | 2 205 74 000 | 3 200 |
Example 2
According to the agreement with the processing organization (executor), the autonomous institution handed over for disassembly and disposal a system unit worth 10,000 rubles, the components and parts of which contain 3 g of gold. The cost of the performer’s services was 3,000 rubles. According to the terms of the contract, upon completion of the work, the contractor is obliged to provide a report indicating the number of components and parts containing precious metals, as well as transfer funds received from their sale to the personal account of the institution. Revenue from the sale of precious metals amounted to RUB 2,250. Transactions are carried out within the framework of income-generating activities.All figures are conditional.
In accordance with Instruction No. 183n, these transactions will be reflected in accounting as follows:
| Contents of operation | Debit | Credit | Amount, rub. |
| The cost of the contractor's services is reflected | 2 109 60 226 | 2 302 26 000 | 3 000 |
| The system unit was written off based on the work completion certificate provided by the contractor | 2 104 34 000 | 2 101 34 000 | 10 000 |
| The services of the performer have been paid | 2 302 26 000 | 2 201 11 000 | 3 000 |
| Accrued income from the sale of precious metal contained in the parts of the system unit transferred for recycling | 2 205 71 000 | 2 401 10 172 | 2 250 |
| Funds from the sale of precious metals were credited to the personal account | 2 201 11 000 | 2 205 71 000 | 2 250 |
