Subcontracting materials - what is it, and how to properly register them in the accounting department?

When carrying out construction work, a method is often used, when the contractor uses the materials provided by the customer for the erection of the object. This concept is called "give-and-take materials." Such a definition is often found in accounting documents. Legislation specifies the requirements under which the transfer of subcontracting materials is carried out, as well as the organization of their accounting and writing-off. Of course, it's just that nothing happens. The procedure for transfer of subcontracting materials in construction is regulated by art. 745 (item 1) of the Civil Code of the Russian Federation.

We understand in the legislative documents

Acting accounting MO, which were approved on December 28, 2001 by the order of the Ministry of Finance under No. 119n, give a clear definition. Subcontracting materials are those materials that the contractor organization has accepted from the contracting authority for their subsequent processing (processing), as well as other works or production without paying for the price of these materials and with the unconditional obligation to completely return the processed construction materials to the customer, the delivery of the manufactured goods and Carried out works.

The fact that the customer keeps ownership of the purchased products (not own production) for himself (tolling materials) is reflected in the reporting. The raw materials received on this basis (tolling) are accounted for separately from the property owned by the contractor and conducted on a off-balance account (clause 2 of Article 8 of Law 129-FZ, dated November 21, 1996). The number of such an account is 003.

Under your activity prepare the supporting documentation

The law requires that all operations of the economic plan, which the organization exercises, be formalized with appropriate supporting documents (Article 9, paragraph 1 of the above-mentioned law). From this it follows that when granting tolling materials, the customer is obliged to issue the specified procedure on the invoice of the corresponding form (No. M-15). A special mark is necessarily made on it.

In turn, the contractor draws up the purchased products with the purchase order No. M-4, which also indicates that the specified resources are tolling materials.

Practice in accounting

The write-off of the cost of materials that are tolling is carried out upon the transfer to the customer of the erected object on a special form ("Credit 003"). The finished object should be transferred to the customer in accordance with the corresponding Act of the performed works (No. КС-2), which is confirmed by the registration of the certificate for the number of KS-3. The forms of these documents were approved on 11.11.99 by Resolution No. 100 adopted by the Russian Federal Service for State Statistics. Moreover, the order of reflection of the cost of commissioning materials in these documents is not registered.

Therefore, when processing the above-mentioned documents, the custom of business turnover is applied . From this follows the practice of filling them out, which requires in the form No. КС-2 to fill in a special section where the resources received from the customer are listed and their cost is stated. Therefore, in the final line (TOTAL), in which the cost of the work performed by the contractor is fixed, the cost of materials that are tolling is not taken into account. Consequently, the formation of the cost of carried out works does not affect. The list of the specified materials, resulted in such form, has purely reference (information) character.

The information on the form No. KS-3 is drawn up on the basis of the information set forth in the Act and KS-2, and is the main document in the calculation for the work performed with the customer. In this certificate, customer materials in construction and their value are not given. As the object of taxation (VAT), their value is also not considered.

Thus, transferring without transferring to the contractor of the ownership right the materials attributed to give-and-take, the customer performs calculations with him for the work done on the certificate of form No. КС-3, in which the specified materials are not mentioned.