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

When carrying out construction work very oftenA method is used when the contractor uses 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 delivery 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.

Understand in the legislative documents

Acting accounting MO who wereapproved 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 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 fully return the processed construction materials to the customer, the delivery of the manufactured goods and carried out works.

The fact that the customer stores on the specifiedpurchased products (not own production) ownership of property (subcontracted materials), reflected in the reporting. Raw materials received on this basis (tolling) are accounted for separately from the property owned by the contractor, and is posted 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 economicplan, which is carried out by the organization, were formalized with appropriate supporting documents (Article 9, paragraph 1 of the above-mentioned law). From this it follows that, by giving give-and-take 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

Writing off the cost of materials that areshall be effected upon the transfer to the customer of the erected object on a special form ("Credit 003"). The finished object must be transferred to the customer in accordance with the corresponding Act of the performed work (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, in the preparation of the above documentsthe custom of business turnover is applied. From this follows the practice of filling in them, which requires in the form No. KS-2 to fill in a special section, where the resources received from the customer are listed, and their cost is indicated. 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 performed work is not affected. 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 ofinformation set forth in the Act and COP-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 an object of taxation (VAT), their value is also not considered.

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