Accounting for goods in terms of additional characteristics

Russia, must insure their motor third party liability under the OSAGO contract (Clause 1, Article 4 of the Law of April 25, 2002 No. 40-FZ). The exception is the owners Vehicle, specified in paragraphs 3 and 4 of Article 4 of the Law of April 25, 2002 No. 40-FZ. Among them, in particular, vehicles:

whose speed does not exceed 20 km/h;

trailers for cars;

registered outside of Russia, if the civil liability of their owners is insured within the framework of international insurance systems of which Russia is a participant;

civil liability of the owners of which is insured by another person (for example, when insuring with the condition of an unlimited number of persons driving a car);

without wheels (on tracks, half-tracks, sled runners, etc.)

Accounting for transactions under compulsory motor insurance and motor insurance contracts in "1s:accounting 8"

Attribute the cost of insurance to the organization's expenses on an accrual basis, in accordance with paragraph 6 of Article 272 of the Tax Code, if the contract is concluded for a period of more than one year. In this case, write off the organization's expenses for insurance evenly over the policy period in proportion to the number of calendar days of this period on the basis of an accounting statement prepared monthly.
4 Write off in tax accounting the amount of deductible temporary differences and deferred tax asset to the debit of account 09 “Deferred tax assets”. Write off the decrease in the deferred tax asset on a monthly basis based on the accounting statement by posting: Debit account 68 “Tax calculations”, Credit account 09 “Deferred tax assets”.

How to reflect insurance in the accounting of property and employees: postings

For example, in case of early refusal of the policyholder from the insurance contract, if this condition is not provided for in the contract (for all insurance contracts). This procedure is established by paragraph 1.16 of the Rules approved by the Bank of Russia Regulation No. 431-P dated September 19, 2014, and Article 958 of the Civil Code RF. Documentation The organization needs to track the validity of MTPL policies (DSAGO, CASCO) and their movement (transfer to the driver, return, write-off).

Info

For such control, you can create a log of OSAGO policies (DSAGO, CASCO). There is no standard form for this document, so the organization has the right to develop it independently.

Keep contracts (policies) for compulsory motor liability insurance, motor insurance policy, motor insurance policy, and CASCO insurance, as well as registers for their accounting for at least five years. This follows from the provisions of Part 1 of Article 29 of the Law of December 6, 2011.
No. 402-FZ and the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Error 404

Attention

In the second case, the civil liability of any person who will drive this car is insured. Typically, the cost of such a policy is more expensive than a policy that defines a limited number of drivers (clause

3 tbsp. 16 Law of April 25, 2002 No. 40-FZ). However, if you have such a policy Insurance Company will compensate the victim for the damage caused, regardless of who was driving the car at the time the insured event (accident) occurred. Typically, a compulsory motor liability insurance contract is concluded for one year (clause 1 of Art.
10 of the Law of April 25, 2002 No. 40-FZ, clause 1.1 of the Rules approved by the Bank of Russia Regulations of September 19, 2014 No. 431-P). In this case, the owner's auto liability is considered insured throughout the entire period of operation of the vehicle during the year. However, when concluding a contract, it is possible to provide for a condition on a limited period of use of transport (clause 1 of Art.

Posting insurance premiums in accounting

If the insurance contract is concluded for a period exceeding one month, make a monthly entry when writing off the insurance premium as expenses in accounting: Debit 20 (23, 26, 44...) Credit 76-1 - the cost of the insurance premium for the current month is expensed. If the term of the insurance contract does not exceed one month, then include the insurance premium as part of the costs in the month when the insurance contract came into force (the insurance premium was paid): Debit 20 (26, 23, 44..) Credit 76-1 - attributed for expenses, the cost of the insurance premium under the insurance contract; If the insurance contract is not valid from the first day of the month, calculate the amount of expenses to be written off in proportion to the number of remaining days of the month.

If the contract is terminated, reflect the return of part of the insurance premium from the insurer by posting: Debit 51 Credit 76-1 – part of the insurance premium was received, taking into account the actual term of the contract.

How to write off insurance

The accident was registered without the participation of the police. The amount of insurance compensation cannot exceed:

RUB 25,000;

50,000 rubles if the MTPL agreements of both participants were concluded after August 1, 2014.

And in the case when an accident occurred on the territory of Moscow, St. Petersburg, Moscow or Leningrad regions, the maximum payment amount will be 400,000 rubles. But only under the following conditions:

MTPL agreements of both participants were concluded after October 1, 2014;

the victim provided his insurer with data on the circumstances of the accident, recorded on photo or video.

This follows from the provisions of subparagraph “b” of Article 7, paragraphs 4 and 5 of Article 11.1 of the Law of April 25, 2002 No. 40-FZ and paragraph 8 of Article 5 of the Law of July 21, 2014 No. 223-FZ.
DSAGO In addition to compulsory insurance, the car owner can insure his civil liability under an additional contract. Such an agreement is concluded if the policyholder considers the insurance payment provided for in the MTPL agreement to be insufficient to compensate for possible damage to the injured party (clause
5 tbsp. 4 of the Law of April 25, 2002 No. 40-FZ). A DSAGO policy purchased for a fee allows you to increase the maximum amount that the insurer will compensate the injured party in the event of harm. Thus, the DSAGO policy complements the compulsory insurance in case of larger damage.
The maximum amounts of insurance compensation under the DSAGO policy are set by each insurer independently.

Write-off of MTPL transactions

On the day the insurance is issued, the following entry is made: Date Business transaction Debit Credit Amount, rubles 05/24/2017 Payment of insurance premium 76-1 51 25000.00 05/31/2017 Insurance expenses written off 26 76-1 25000.00/365 days*7 days = 479.45 And then at the end of each month, insurance costs are written off until the end of the contract. How to reflect insurance costs in 1C Let's look at how to record insurance costs in 1C using the example of purchasing an MTPL policy.

On September 1, 2016, Veda LLC executed a compulsory motor liability insurance agreement for a period of 1 year, worth 7,128 rubles. Payment for the insurance policy is carried out in the documents “Write-off from the current account”, type of transaction “Other write-off” (D76.01K51).

Then, an amount in the amount of 1/12 of the compulsory motor liability insurance must be written off monthly in the documents “Receipt of goods and services, transaction type “Services”. It is necessary to indicate the counterparty, contract number, and settlement account.

Insurance premium The organization's expenses under insurance contracts (both mandatory and voluntary) are insurance premiums that the insured organization pays to the insurer (Clause 1, Article 2 of Law No. 4015-1 of November 27, 1992). Typically, the cost of the insurance premium is equal to the cost of the insurance policy. The amount of the insurance premium under the MTPL agreement is determined by the insurer on the basis of insurance rates and the procedure for their application. The amounts of insurance premiums (contributions) under a voluntary insurance contract are determined by agreement of the parties. This procedure follows from the provisions of paragraph 2 of Article 11 of the Law of November 27, 1992 No. 4015-1 and Article 8 of the Law of April 25, 2002 No. 40-FZ. Early termination of an insurance contract In case of early termination of an insurance contract, the policyholder in most cases has the right to a refund of part of the insurance premium, taking into account the actual duration of the contract (clause 4 of Art.

Write-off of MTPL transactions in 1s 8.3

Instructions 1 Reflect in your accounting the payment under the insurance contract based on the payment order, bank statement: - Debit account 76 “Settlements with other debtors and creditors”, Credit account 51 “Current account” - the contribution to the insurer has been paid. 2 Attribute the cost of the insurance policy to the organization’s current expenses as a lump sum on the date of payment of the premium using the cash method of recognizing expenses, in accordance with paragraph 3 of Article 273 of the Tax Code of the Russian Federation. The accounting entry will be as follows: Debit account 20 “Main production” (23,25,44), Credit account 76 “Settlements with other debtors and creditors” - the cost of the policy is taken into account in the current expenses of the organization. The supporting documents for registration will be the contract and the policy. In tax accounting, write off the cost of insurance as part of other expenses associated with production and sales in the same tax period.

Let's give an example: on September 1, 2013, the Veda company issued an annual MTPL policy, the cost of which is 7,128 rubles. The transfer of the cost of the policy will be displayed in a document named “Write-off from current account.” The desired view The transaction is called “Other write-off”. According to this document, you need to generate the following wiring: “Dt76.01.1 Kt51”. After this, a twelfth part of the cost of the pole will be written off monthly using a document called “Receipt of goods and services.” The required type of operation is called “Services”. At the top of the above document you need to indicate the counterparty, the agreement with him, and then the settlement accounts. In this case, you need to change the accounts to account 76. In the tabular part of the document, indicate the name necessary services, amount of funds, account where MTPL expenses will be written off. In our case, account “26” called “General business expenses”.

Accounting for transactions under compulsory motor insurance and motor insurance contracts in "1s:accounting 8"

At the same time, insurance premiums under OSAGO and CASCO agreements are recognized throughout the term of the agreement evenly - in proportion to the number of calendar days in reporting period(Clause 6 of Article 262 of the Tax Code of the Russian Federation). The costs of paying premiums are included in other expenses associated with production and (or) sales (clause

2 and 3 tbsp. 263 of the Tax Code of the Russian Federation). In “1C: Accounting 8”, analytical accounting for Subconto 2 in subaccount 76.01.9 is carried out according to items of expenses of future periods, which allows automatic write-off of the amounts recorded in this subaccount according to certain rules, in particular, evenly - in proportion to the number of calendar days in the reporting period . Let's look at the procedure for accounting for the costs of purchasing MTPL and CASCO policies in 1C: Accounting 8 using the following example.
In connection with the purchase of a car, on October 1, 2013, the organization issued an MTPL policy (cost 5 thousand rubles) and a CASCO agreement (cost 50 thousand rubles).

Accounting for the costs of purchasing compulsory motor insurance and comprehensive insurance policies in 1s:accounting 8

OSAGO and CASCO in 1c-8.3 Continuing the automotive topic... How to correctly carry out car insurance transactions in 1c? In the good old days it was account 97 and written off monthly. But now we do not take such expenses into account at 97! But as? Reply with quotation 10/03/2016 20:55 # ADS 10/04/2016, 20:50 #2 Somewhere on the site 1 I saw an article on this topic. In short, in the bank statement you should immediately enter account 76 - insurance subaccount. And then fill out everything is covered by insurance. Name, amount, start and end date. How it is written off - by day or by month. And at the end of the month, a reference calculation.

Reply with quotation 10.10.2016, 20:51 #3 Message from Alisa In short, in the bank statement you should immediately enter account 76 - insurance subaccount. And then fill out everything for insurance. Name, amount, start and end date. How it is written off - by day or by month. And at the end of the month, a reference calculation.

Accounting for MTPL expenses in 1C Accounting 8

In the Directory of Business Operations. 1C:Accounting added a practical article “Car insurance (OSAGO)”, in which the organization purchased a vehicle and issued an insurance policy for compulsory civil liability insurance of vehicle owners (OSAGO), transferring the amount of the insurance premium. The organization's accounting policy provides for the recognition of insurance premiums as deferred expenses.
Vehicle owners are required to insure the risk of their civil liability, which may occur as a result of causing harm to the life, health or property of others when using vehicles. Accordingly, the owner (policyholder) enters into an insurance contract with the insurance organization (insurer).

An insurance contract, as a rule, comes into force at the time of payment of the insurance premium or its first installment.

How is MTPL costs accounted for in 1C Accounting 8?

type of BPO - Other;
method of recognition of expenses - by calendar days;
amount – the amount of the transferred insurance premium;
start of write-off and end of write-off – paid insurance period;
account and subconto – account and analytics to which insurance premiums are written off;
type of asset – “Other current assets”.

Rice. 1 2) The monthly inclusion of paid insurance premiums in the expenses of the current period in terms of the insurer’s services consumed is carried out when performing the routine operation of closing the month “Write-off of deferred expenses” (see Fig. 2). Rice. 2 To document the amounts included in expenses, it is recommended to generate and print out on paper a statement of calculation for the operation (see.
Rice. 3), compiled separately “According to accounting data” and “According to tax accounting data”. Rice.

How to carry out car insurance in 1c

Info

According to the subconto, you can select it “Other expenses” or simply add a new one: “Expenses for compulsory motor liability insurance”. Screen 1 Based on the document, it is necessary to generate the following transaction: “Dt26 Kt76.01.1”, the amount of which is 594 rubles.

That is, this is the twelfth part of 7128. Accounting for expenses for compulsory motor liability insurance in tax accounting is reflected in the same way, that is, during the validity period of the insurance policy, it is recognized evenly. Therefore, rest assured that there will be no disagreements in tax and accounting matters.

How to reflect expenses for compulsory motor insurance in 1c:accounting 3.0

The specified prepayment is reflected in the account for settlements with insurers. To account for prepayment amounts under MTPL and CASCO contracts in 1C: Accounting 8, subaccount 76.01.9 “Payments (contributions) for other types of insurance” is intended.
Before the expiration of the paid insurance period, the corresponding amounts are reflected in the balance sheet depending on their materiality under an independent item or are included in the aggregate item “Other current assets” or “Other non-current assets” (if paid for a period of more than a year). In tax accounting, the cost of an MTPL policy is taken into account when taxing profits within the limits of insurance tariffs (Clause 1, Article 263 of the Tax Code of the Russian Federation). Costs for CASCO insurance are recognized when taxing profits in the amount of actual costs (clause 1, clause 1, clause 3, article 263 of the Tax Code of the Russian Federation).

Attention

In accounting, expenses for compulsory motor liability insurance are expenses for common types activities. The transfer of insurance premiums is reflected in the accounting records of the organization in the debit of account 76 “Settlements with various debtors and creditors”, subaccount “Settlements for property and personal insurance”, in correspondence with the credit of account 51 “Settlement accounts”.

In tax accounting, expenses in the amount of the insurance premium paid under the MTPL agreement can be taken into account as part of expenses associated with production and sales. For other directory news, see
In tax accounting, the cost of compulsory motor liability insurance is reflected in a similar way, that is, recognized evenly over the period of validity of the insurance policy. Therefore, there will be no discrepancies in accounting and tax accounting.
Expenses will be written off every month in the amount of 594 rubles and the document “Receipt of goods and services” can be added in the following months by copying the document already made in September. This is how expenses for compulsory motor liability insurance are accounted for in 1C Accounting, 8th edition.
3.0. Did you like the article? Share on social media networks Any enterprise that has a car, in addition to the usual costs of maintaining it, also incurs costs for insurance, so let's talk about accounting for the costs of compulsory motor liability insurance... There are two types of costs for car insurance:... compulsory insurance… .

There are 2 types of expenses for car insurance. The first of them is the so-called compulsory liability insurance (OSAGO), the second is voluntary insurance in case of damage or theft. As they say in Tax Code Russia (clause 2 of article 263), compulsory motor liability insurance is other expenses within the limits of insurance tariffs.

As Russian legislation says (clause 3 of Article 263 of the Tax Code of the Russian Federation), voluntary insurance also applies to other expenses, and, in addition, is taken into account in the amount of actual costs. Let us draw your attention to voluntary motor liability insurance.

The above type of expenses is not mentioned in Article 264 of the Tax Code and therefore is not taken into account for income tax purposes. How do you account for MTPL expenses in 1C? In “1C Accounting 8”, accounting for expenses for compulsory motor liability insurance is carried out using account 76 (sub-account “01.1”).

Car insurance: accounting and postings

If a company has a car, it must be insured. We will tell you in the article how to take into account the costs incurred for insurance under MTPL and CASCO contracts, what nuances of tax accounting exist for simplifiers, and what transactions to use to reflect compensation from the insurance company.

Relations regarding insurance of property and liability risk of the insured are regulated Civil Code(Article 930, ,).

All vehicle owners are required to insure their car (Article 4 Federal Law dated April 25, 2002 No. 40-FZ). To do this, you need to insure your liability by paying for a compulsory motor liability insurance policy from an insurance company. In case of damage to the property or health of another person, the insurance company will compensate for losses within the established limit.

In addition to compulsory insurance, there is also voluntary insurance - CASCO.

Accounting and postings

Car insurance costs are expenses incurred in the normal course of business. Accounting for such expenses is carried out in accordance with PBU 10/99.

Accounting for settlements with the insurance company occurs on account 76-1. This subaccount is intended specifically for accounting for insurance settlements.

Debit 76-1 Credit 51 - payment was made to the insurance company.
Debit 20 (23, 25, 26, 44) Credit 76-1 - monthly write-off of part of the expenses.

Some companies use account 97 “Deferred expenses” to account for car insurance. The appropriate accounting method should be fixed in the accounting policy.

Debit 76-1 Credit 51 - payment was made to the insurance company.
Debit 97 Credit 76-1 - the insurance premium is charged to account 97.
Debit 20 (23, 25, 26, 44) Credit 97 - monthly write-off of part of the expenses.

Evenly writing off expenses will help to avoid differences with tax accounting, since in tax accounting insurance costs are also written off evenly.

If, as a result of an accident, the insurance company compensates the insured for losses, the following entries need to be made in the accounting:

Debit 51 Credit 76-1 - compensation received from the insurance company.
Debit 76-1 Credit 91-1 - the amount of the insurance payment is taken into account in non-operating income.

Tax accounting OSAGO

The insurance premium paid on the basis of the MTPL policy is taken into account as part of other expenses (Article 253 of the Tax Code of the Russian Federation).

When taking into account premiums in expenses, it is important to take into account one nuance: insurance costs can only be accepted within the established insurance tariffs (clause 2 of Article 263 of the Tax Code of the Russian Federation). These tariffs are approved by central bank Russia (Instruction of the Central Bank of the Russian Federation dated September 19, 2014 No. 3384-U).

An insurance rate is a combination of base rates and coefficients. The insurer determines the premium amount by multiplying the base rate and coefficients (Article 9 of the Federal Law of April 25, 2002 No. 40-FZ). It turns out that organizations on OSNO has the right to write off the entire premium amount as expenses in accordance with the MTPL policy.

If the tariffs are not approved, the entire amount of insurance can be included in the expenses (clause 2 of Article 263 of the Tax Code of the Russian Federation).

Expenses for compulsory motor liability insurance must be recognized in the reporting (tax) period when they are paid. However, if the contract is concluded for a period of more than one reporting period and the insurance premium is paid in full at once, expenses are recognized evenly over the period of validity of the MTPL policy (clause 6 of Article 272 of the Tax Code of the Russian Federation).

If the agreement is concluded for more than one reporting period and an installment plan is in effect, expenses for each payment are recognized evenly over the period corresponding to the period for payment of contributions (year, half-year, quarter, month).

For any payment option, expenses are recognized in proportion to the number of calendar days of the agreement in the reporting period (clause 6 of Article 272 of the Tax Code of the Russian Federation). The reporting (tax) period is determined in accordance with Art. 285 Tax Code of the Russian Federation.

Let’s say the MTPL policy is valid from 01/01/2017 to 12/31/2017. The premium paid to the Zashchita insurance company was 11,200 rubles. The payment was made in a lump sum. Let's calculate the amount of expenses in July and September.

Costs in July = 11,200: 365 x 31 = 951.23 rubles.

Costs in September = 11,200: 365 x 30 = 920.55 rubles.

As can be seen from the example, monthly expenses for insurance will depend on the number of days in the current month.

Uniform distribution of costs facilitates accounting in the event of a return of part of the insured amount upon early termination of the contract. Since expenses are written off at the end of the month, at the time of return the expenses will not yet be recorded in the expense accounts. Therefore, the refund amount does not need to be included in income.

If the company uses USN “Income minus expenses”, MTPL costs can be taken into account in order to reduce the tax base (clause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). At the same time, in tax accounting they must be written off at once immediately after payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). In accounting, costs must be written off in equal parts over the policy period.

Tax accounting CASCO

The amount under the CASCO policy is taken into account as part of the company’s expenses (clause 1 of Article 263 of the Tax Code of the Russian Federation). The organization has the right to take into account the entire amount of documented costs.

Note! The costs of voluntary CASCO insurance can be taken into account even for a rented car. The main thing is that it is used for the production activities of the company.
The procedure for writing off expenses under CASCO does not differ from the procedure for writing off expenses under OSAGO. The term of the contract and the payment procedure are also important here.

Companies on the simplified tax system cannot take into account the amounts paid under the CASCO agreement in the costs. Costs for voluntary insurance do not reduce the tax base, since this type of cost is not mentioned in Art. 346.16 Tax Code of the Russian Federation.

As follows from the Regulations on accounting car insurance costs are included in cost as expenses for ordinary activities. At enterprises, in accounting, insurance costs are reflected on the date when the insurance contract comes into force, and if there is no date (a specific date) - in the month in which the insurance premium is paid. In cases where the length of the insurance contract exceeds 1 month, the insurance premium is written off as expenses every month. The wiring looks like this:

D20 (26) K76-1 - insurance premium charged to expenses

In the case where the insurance contract is concluded for a period of no more than one month, the insurance premium must be included in the costs in the month in which the contract comes into force.

Attention

Any company that owns a car, in addition to the usual costs of maintaining it, also incurs insurance costs, so let’s talk about accounting for the costs of compulsory motor liability insurance. There are two types of car insurance costs:

compulsory liability insurance (OSAGO)
voluntary insurance against theft and damage

Based on clause 2 of Art.

263

Important

The Tax Code of the Russian Federation OSAGO is other expenses within the limits of insurance tariffs. Voluntary insurance is also another expense and is taken into account in the amount of actual costs (clause

3 tbsp. 263 of the Tax Code of the Russian Federation). Please pay attention to voluntary motor liability insurance. This type of expense is not specified in Article 264 of the Tax Code of the Russian Federation and therefore is not taken into account for income tax purposes.
Accounting for expenses for compulsory motor liability insurance in 1C Accounting 8 ed. 3.0 In the program, accounting for expenses for compulsory motor liability insurance is kept on account 76, subaccount 01.1.
On the day the insurance is issued, the following entry is made: Date Business transaction Debit Credit Amount, rubles 05/24/2017 Payment of insurance premium 76-1 51 25000.00 05/31/2017 Insurance expenses written off 26 76-1 25000.00/365 days*7 days = 479.45 And then at the end of each month, insurance costs are written off until the end of the contract. How to reflect insurance costs in 1C Let's look at how to record insurance costs in 1C using the example of purchasing an MTPL policy.
On September 1, 2016, Veda LLC executed a compulsory motor liability insurance agreement for a period of 1 year, worth 7,128 rubles. Payment for the insurance policy is carried out in the documents “Write-off from the current account”, type of transaction “Other write-off” (D76.01K51).

Accounting for transactions under compulsory motor insurance and motor insurance contracts in "1s:accounting 8"

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6 tbsp. 272

Tax Code of the Russian Federation). If the agreement is concluded for more than one reporting period and an installment plan is in effect, expenses for each payment are recognized evenly over the period corresponding to the period for payment of contributions (year, half-year, quarter, month). For any payment option, expenses are recognized in proportion to the number of calendar days of the contract in the reporting period (clause.

6 tbsp. 272 of the Tax Code of the Russian Federation).

How to reflect insurance in the accounting of property and employees: postings

Expenses under MTPL and CASCO policies should be written off evenly over the term of the agreement (policy). Insurance premiums paid to the insurer must be written off to cost accounts (20, 23, 25, 26, 44).
Debit 76-1 Credit 51 - payment was made to the insurance company. Debit 20 (23, 25, 26, 44) Credit 76-1 - monthly write-off of part of the expenses. Some companies use account 97 “Deferred expenses” to account for car insurance. The appropriate accounting method should be fixed in the accounting policy. Debit 76-1 Credit 51 - payment was made to the insurance company. Debit 97 Credit 76-1 - the insurance premium is charged to account 97. Debit 20 (23, 25, 26, 44) Credit 97 - monthly write-off of part of the expenses. Evenly writing off expenses will help to avoid differences with tax accounting, since in tax accounting insurance costs are also written off evenly.

Posting insurance premiums in accounting

In this case, property insurance is carried out at the actual insurable value, but not higher than the sale price, or based on the prices in force at the time of acquisition of this property. Property insurance can be either voluntary or mandatory. However, in general, this type of insurance is not included in the list of compulsory types of insurance, except for cases provided for by law. Calculations for property insurance, as well as car insurance, are reflected in account 76-1. On the date of payment of the insurance premium, the following must be recorded in accounting:

D76-1 K51 – insurance premium paid

Insurance costs are recognized on the date on which the contract becomes effective. If the date is not provided, then it comes into effect from the moment the insurance premium is paid.

Bad request

If, as a result of an accident, the insurance company compensates the insured for losses, the following entries need to be made in accounting: Debit 51 Credit 76-1 - compensation has been received from the insurance company. Debit 76-1 Credit 91-1 - the amount of the insurance payment is taken into account in non-operating income. Tax accounting for compulsory motor liability insurance The insurance premium paid on the basis of the compulsory motor liability insurance policy is taken into account as part of other expenses (Article 253 of the Tax Code of the Russian Federation). When taking into account premiums in expenses, it is important to take into account one nuance: insurance costs can only be accepted within the established insurance tariffs (clause 2 of Article 263 of the Tax Code of the Russian Federation). These tariffs are approved by the Central Bank of Russia (Instruction of the Central Bank of the Russian Federation dated September 19, 2014 No. 3384-U). The insurance rate is a combination of base rates and coefficients.
The insurer determines the premium amount by multiplying the base rate and coefficients (Article 9 of the Federal Law of April 25, 2002 No. 40-FZ).

Error 404

In case of damage to the property or health of another person, the insurance company will compensate for losses within the established limit. In addition to compulsory insurance, there is also voluntary insurance - CASCO.

Accounting and Postings Car insurance costs are expenses for ordinary activities. Accounting for such expenses is carried out in accordance with PBU 10/99. Accounting for settlements with the insurance company occurs on account 76-1. This subaccount is intended specifically for accounting for insurance settlements. Accounting for compensation under compulsory motor insurance in 1c accounting

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The need for companies to resort to insurance is primarily due to the principle of protection against unexpected financial losses, as well as the ability to compensate for these losses. In this article we will tell you how to reflect insurance in accounting and consider the main transactions.

Accounting for MTPL expenses in 1C Accounting 8

The organization must keep this type of agreement for 5 years. Sometimes, to conclude a contract, it is necessary to undergo a technical inspection and obtain a diagnostic card. The costs of passing a technical inspection are reflected by posting:

D20 (26) K60 – costs for technical inspection were expensed

The receipt of the policy must be taken into account in an off-balance sheet account, for example account 13 “OSAGO, DSAGO, CASCO policies”, posting:

D13 – policy taken into account

Calculations for car insurance in the organization’s accounting must be reflected in account 76-1 “Calculations for property and personal insurance.” Read also the article: → “Accounting for property and personal insurance (account 76).” It turns out that organizations on OSNO have the right to write off as expenses the entire amount of the premium in accordance with the MTPL policy. If the tariffs are not approved, the entire amount of insurance can be included in the expenses (clause 2 of Article 263 of the Tax Code of the Russian Federation).
Should these costs be included in deferred expenses? Which account is it more correct to include compulsory motor liability insurance? Since 2011, insurance costs are not taken into account as deferred expenses; they are also written off in equal monthly installments, but account 97 (BPR) will be excluded. Read also the article: → “Formula, basis and procedure for calculating penalties under compulsory motor liability insurance.”

Question No. 3. Our company paid the insurance premium under a property insurance contract through an insurance broker. Can we take such expenses into account when calculating income tax? Sure you can.

An insurance broker is an intermediary between the insurance company and your company. They also provide services in concluding insurance contracts. Rate the quality of the article.
Tax accounting for CASCO The amount under the CASCO policy is taken into account as part of the company's expenses (clause 1 of Article 263 of the Tax Code of the Russian Federation). The organization has the right to take into account the entire amount of documented costs. Note! The costs of voluntary CASCO insurance can be taken into account even for a rented car. The main thing is that it is used for the production activities of the company.

The procedure for writing off expenses under CASCO does not differ from the procedure for writing off expenses under OSAGO. The term of the contract and the payment procedure are also important here. Payment for an insurance policy posting in 1C basis for payment As follows from the Accounting Regulations, the costs of car insurance are included in the cost price as expenses for ordinary activities.

Payment for an insurance policy posting in 1c basis for payment

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car insurance;
property insurance;
voluntary health insurance for employees.

There are several insurance systems: it can be either mandatory or voluntary. Let's figure out how to correctly account for the costs of these types of insurance in the accounting department of an enterprise.