Losses of potatoes during storage. Calculation of the natural loss of potatoes, fruits and vegetables during long-term storage in bases and warehouses of various types. Percentage of shrinkage of vegetables and fruits

1. The norms of natural loss of fresh potatoes, vegetables and fruits approved by Order of the Ministry of Trade of the USSR dated March 26, 1980 No. 75 are applied for short-term storage at wholesale (basic), transshipment, small-scale wholesale bases, as well as at procurement points of trade and procurement organizations located both in the city and in rural areas, if these enterprises keep records of the mass of goods received and sold after short-term storage.

2. Short-term storage means storage of goods for up to 20 days. When storing goods for more than 20 days, the norms of natural loss established for long-term storage are applied (Appendices No. 12, 13 to this Order). During periods and months of the year when norms for the natural loss of fresh potatoes, vegetables and fruits during long-term storage are not established, the norms approved for short-term storage of goods are applied.

3. Natural loss of fresh potatoes, vegetables and fruits should be understood as a decrease in their weight due to evaporation of moisture and respiration during acceptance, short-term storage and release.

4. The norms for natural loss do not include losses resulting from spoilage of goods, damage and curtains of containers (the difference between the actual weight of the container and the weight according to the stencil), as well as defects and waste received upon acceptance, during short-term storage, sorting and packaging. These losses are classified as activated and are written off according to the acts in the prescribed manner.

5. Standards are established for standard fresh potatoes, vegetables and fruits for short-term storage without containers and in containers (containers, boxes, trays, soft containers) in refrigerated and non-refrigerated storage facilities.

Non-refrigerated storage facilities include potato storage facilities, vegetable storage facilities and fruit storage facilities with natural or active ventilation, adapted warehouses and basements, as well as open areas, provided that the products are protected from precipitation, sunburn, light and freezing by covering them with various materials - polymer films, mats, shields, tarpaulin, etc.

Refrigerated storage facilities include warehouses and chambers with artificial cooling.

6. Natural loss rates do not apply to goods:

Accepted and released without weighing (using a stencil or counting);

Taken into account in the general turnover of the warehouse, but not actually stored in the warehouse (transit operations);

Transferred for long-term storage without weighing.

7. The established norms are limiting and are applied only in the case when, when checking the actual availability of goods, there is a shortage against the accounting data. Natural loss of goods is written off from financially responsible persons according to actual amounts, but not higher than established standards.

8. Write-off of natural loss of goods can be carried out only after inventory, when clearing out warehouses, closing a brand during batch (brand) accounting of fruits or vegetables on the basis of an appropriate calculation drawn up and approved in the prescribed manner. Preliminary write-off of natural loss is not allowed.

9. Calculation of natural loss during short-term storage of fruits and vegetables is compiled in the following order. The natural loss is calculated to the balance of production at the beginning of the accounting period and to the potatoes, vegetables and fruits accepted for this period by net weight. An approximate form for calculating natural loss is given at the end of the instructions.

10. When ripening tomatoes of milky ripeness, the norms of natural loss are applied in the following amounts: at enterprises of the first zone - 0.5 percent in summer, 0.4 percent in autumn; every day, but not higher than 4.0 percent for the entire ripening period; at enterprises of the second zone - in summer and autumn - 0.9 percent, but not higher than 4.0 percent for the entire ripening period.

These norms apply only when trading organizations draw up relevant acts on laying tomatoes for ripening. These acts indicate the date of planting, the initial weight and degree of maturity of the tomatoes, as well as the yield of ripe fruits according to calendar days. The norms are calculated based on the initial net weight of tomatoes laid for ripening.

11. Trading and procurement organizations are allowed, in agreement with the relevant trade union organization, to reduce or increase up to 20 percent the established norms of natural loss for all or individual goods for some enterprises and procurement points, taking into account the average shelf life of goods, the state of the material and technical base (storage conditions) and the purpose of the warehouse (wholesale, small wholesale, procurement point). At the same time, the total amount of natural loss of goods as a whole for a given trading or procurement organization should not exceed the established commodity standards. The order on differentiation of norms is communicated to financially responsible persons of trading enterprises no later than 15 days before the start of the period to which it applies. These standards are reviewed annually.

Example. On April 1, the fruit and vegetable base located in the first zone, in a refrigerated warehouse, received a batch of early cabbage in the amount of 20 tons for short-term storage. The actual balances as of April 1 were 2 tons. When the batch was closed on May 1, there was no actual availability of fresh cabbage. The book balance was 170 kg. The shortage of early cabbage is 170 kg. According to approved standards, the following can be written off as natural decline:

Thus, the actual shortage of early cabbage in the amount of 170 kg is attributed to costs and can be written off from the financially responsible person, since it does not exceed the established norms of natural loss.

Approved

by order of the Ministry of Trade of the RSFSR

(Appendix No. 2)

1. The norms for natural loss of potatoes, vegetables and fresh fruits approved by Orders of the USSR Ministry of Trade of December 21, 1987 No. 289 and the USSR State Agricultural Industry of December 21, 1987 No. 954 apply to the retail network of state and cooperative trade.

2. Standards are established for standard goods sold by weight as a percentage of their retail turnover to compensate for losses incurred during storage of goods in the back room and on shelves, as well as during preparation for sale and sale of goods due to:

rastruski;

consumption of substances for breathing.

The natural loss rate does not include:

potato, vegetable and fruit waste;

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

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

3. The approved norms are limiting and are applied only in cases where, when checking the actual availability of goods, there is a shortage against accounting balances.

Natural loss of goods is written off according to actual sizes, but not higher than established standards.

4. Write-off of natural loss of goods can be carried out only after an inventory of goods on the basis of an appropriate calculation drawn up and approved in accordance with clause 8 of these Instructions.

The shortage of goods within the established norms of natural loss is written off from financially responsible persons at the prices at which the goods were capitalized. Attribution of commodity losses to distribution costs is made at purchase prices. The difference between purchase and retail prices is attributed to trade discounts.

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

6. These norms of natural loss do not apply to goods supplied to retail outlets in packaged form.

Note. For goods packaged in stores, as well as those supplied to stores packaged in arbitrary weights, the norms of natural loss are applied in the same amount as for weighted goods.

7. When calculating the amount of natural loss within the established norms for a retail trade network, the following goods are not included in retail turnover:

sold to other stores, store branches (stalls, tents) that have independent records of material assets, as well as sold in small wholesale to social and cultural institutions (kindergartens, sanatoriums, hospitals, etc.) and other enterprises, organizations and institutions;

returned to suppliers, as well as submitted for processing;

written off according to acts due to spoilage, reduction in quality, curtains and damage to containers.

Note. For small-scale wholesale distribution of goods by stores, loss norms are applied in the amount of 40 percent of the norms established for a retail trading network.

8. The amount of natural loss for a retail trade enterprise as a whole or for its department (section) for the time between two adjacent inventories (reporting period) is determined on the basis of calculations compiled by the accounting department of the enterprise (organization) with the participation of financially responsible persons and approved by the head of the enterprise (organization) ). If the head (director) of a trading enterprise is also a financially responsible person, the calculation is approved by the management of a higher organization.

The calculation of natural loss for goods sold at retail is compiled in the following order.

To the amount of natural loss for the actual balances of goods according to inventory data at the beginning of the reporting period, the amount of accrued loss according to the documentation for goods received during the same period is added and the loss calculated according to documents for the goods listed in paragraph 7 of these Instructions, as well as for the actual balance of goods according to the inventory list at the end of the reporting period.

If a retail trade enterprise has operations for small-scale wholesale release and sale of goods, separate calculations of natural loss are drawn up in the same order.

The rate and amount of natural loss accrued according to inventory lists and primary commodity documents are entered in the margins of the specified commodity documents.

Below is an approximate form for calculating the natural loss of goods for the inventory period.

Head of the enterprise (organization) Chief (senior) accountant

9. In cases where the goods stored in the utility room (storeroom) of a given trading enterprise are accountable to one team of financially responsible workers (or one person), and the goods located in the sales area are accountable to another team financially responsible employees (or another person), the distribution of norms of natural loss between teams of financially responsible employees (persons) is carried out locally by orders of the heads of trade organizations (trades, offices, district and city cooperative organizations, etc.), but so that the total amount loss did not exceed established norms. The order on the size of the norms for the utility room and sales area is brought to the attention of the teams (persons).

At the same time, for goods sold from the back room using a stencil or standard weight, the full loss rate is provided to the teams (persons) who are financially responsible for the goods located on the sales floor.

In the event that goods from the supplier arrive directly to the sales floor, although they are taken into account in the turnover of the utility room, the teams (persons) who are financially responsible for the goods located on the sales floor are also provided with the full rate of natural loss.

10. Trade organizations (trades, offices, district and city cooperative organizations, etc.) are allowed, in agreement with the relevant trade union organization, to differentiate, that is, reduce up to 20 percent and increase in the same amount, the established norms of natural loss for all or individual goods for individual stores, tents and stalls, taking into account the frequency of delivery of goods to these enterprises and the state of their material and technical base (conditions for storing goods), while the total amount of natural loss of goods as a whole of the given trade organization should not exceed the established per-product standards.

An order to change standards is communicated to financially responsible persons of trading enterprises no later than 15 days before the start of the period to which it applies.

These standards are reviewed annually.

11. Trade organizations (trades, offices, district and city cooperative organizations, etc.) of the Far North for stores where regular delivery or storage conditions of goods cannot be ensured in accordance with trade rules are allowed, in agreement with local trade authorities, to increase up to 40 percent of the rate of natural loss established for stores for all or individual products, except for tangerines, oranges, lemons, grapefruits, pineapples and bananas.

12. The ministries of trade of the union republics that do not have a regional division, the ministries of trade of the autonomous republics, the trade departments of regional (territorial) and city executive committees of the Councils of People's Deputies, as well as the corresponding state agricultural industries and consumer unions are given the right to authorize trade organizations subordinate to them (trades, offices, district and urban cooperative organizations, etc.) to apply in a retail trade network with a stable structure of trade turnover, instead of per-product norms, general norms for the natural loss of goods as a percentage of the turnover of each store, stall, etc. The procedure for establishing general norms is as follows.

The trade organization approves for each coming year the general rate of natural loss for each subordinate to it.

store, tent, stall, etc. as a percentage of the turnover of this enterprise.

The general norm is established on the basis of product norms in relation to the range of goods of each trading enterprise. At the same time, differentiation of standards is allowed depending on the frequency of delivery and the specific conditions of storage of goods in accordance with clause 10 of these Instructions. The general rate of natural loss of goods in general for all enterprises of a given trading organization should not exceed per-product standards.

In stores that have departments, sections, tents, stalls, teams that present independent product reports, the general norm for each of these divisions is established in the same manner by the store director (if he does not bear financial responsibility) or a higher organization. At the same time, the norms established for all departments should not exceed the general norm established for a given store.

Approved by the trading organization for each store, tent, stall, etc. general norms for the natural loss of goods are brought to the attention of financially responsible persons of these enterprises no later than 15 days before the start of the year. Order from the store director on standards for departments, sections, etc. is brought to the attention of financially responsible persons of these divisions no later than 10 days before the start of the year.

The general norms of natural loss approved by the trade organization and communicated to financially responsible persons are mandatory. In trading enterprises for which general norms of natural loss have been approved, the use of product norms is not permitted; the general norms are revised annually. Changing general standards before the expiration of the period for which they are established is permitted in exceptional cases (change in the profile of the store, etc.) and only for the upcoming period.

13. If there are apprentices in the store, the norms of natural attrition increase in the following amounts: with the average number of apprentices from 25 to 50 percent to the average number of sellers - by 10 percent, and over 50 percent - by 1.5 percent.

The specified increase in standards is made taking into account the time actually worked by students in the period between two adjacent inventories, which is established on the basis of a report card submitted by the industrial training master. In stores that have sections or departments with independent accounting, the standards are increased only for those sections and departments in which the corresponding number of students worked.

Example. A store with apprentices operated for 150 days between two adjacent inventory counts. During this period, the average number of salespeople in the store was 30 people, and apprentices worked in it for 1,800 person-days.

In this case, the average number of students for the period between two adjacent inventories will be 12 people (1800/150), i.e. 40 percent to the average number of sellers. Consequently, the rate of natural loss of goods for a store can be increased by 10 percent.

and by-products after transportation

when stored on distribution points

refrigerators trade

Approved

by order of the USSR Ministry of Trade

(Appendix No. 1)

Table 1

natural loss due to additional cooling of meat

and offal upon receipt

distribution refrigerators

table 2

(in percentages)

Note. The norms for natural loss for additional cooling are set depending on the temperature of the meat or offal entering the refrigerator and are calculated as a percentage of the norm for cooling fresh meat and offal.

natural loss of fresh meat

and offal when cooled to 4 °C

in refrigerator compartments

(in percentages)

Notes

1. When cooling veal, you should use the norms of natural loss provided for lean beef, and when cooling lamb - the norms provided for lamb of the second category.

2. When cooling buffalo meat, you should use the norms of natural loss provided for beef of the second category.

3. When cooling wild animal meat, you should use the norms of natural loss:

elk, deer (deer), bear - for beef of the second category; roe deer, saiga - for lamb, goat meat of the second category; wild boar - for pork of the second category (meat - young animals).

natural loss of chilled meat

and offal when stored in chambers

refrigerators

Table 3

Notes

1. When storing meat refrigerated from the sixth to seventh days, the rate of natural loss is calculated at 0.02% for each day; when stored for more than seven days, the rate of natural loss is calculated at 0.01% for each day.

2. When storing: veal and lamb, you should use the norms of natural loss provided for lean beef and lamb; buffalo, elk, and venison - by the standards provided for beef of the second category.

The norms for natural loss are established by Order of the Ministry of Economic Development of the Russian Federation No. 95, approved in March 2003. According to the above document, attrition is understood as reduction in product weight, at which its quality remains normal. In this case, the physicochemical or biological properties of the product lead to a decrease in mass.

For example, loss may be caused by factors such as expired shelf life or shrinkage. However, this cannot include shortages resulting from defects or accidental losses. Also, natural loss cannot be called those losses that were incurred due to improper storage, operation, or damage to the container in which the goods were stored.

The amount of losses from spoilage, as well as shortages of goods, is determined thanks to the norms of natural loss, which can be determined in the following way:

In the event that the goods are in storage, losses are determined as follows. The actual weight of the goods is subtracted from the weight with which the goods entered storage.
If the products are at the transportation stage, the shortage is calculated in a different way. The weight of the goods that was indicated upon dispatch in the accompanying documents is compared with the weight that was upon receipt of the goods.

So, How can natural loss appear in accounting? It can be formed due to:

Consumption of substances per breath (in the case of cereals or flour).
When it comes to liquid goods, spills may occur during sales or transfer.
Leaks can also appear due to seepage or melting.
Shortages may also occur due to crumbling of products.
The most common type of loss is weathering or shrinkage.

E = T * N / 100, where

T– cost (weight) of goods sold, N– rate of natural loss, %.

However, not all losses can be attributed to natural ones. So, this does not include:

Shortages incurred due to defects or technological losses.
Losses incurred due to improper transportation or storage.
Losses of inventory and materials during the repair of equipment used for its storage or transportation.
Any accidental losses.

Loss rates, taking into account transportation and safety of inventory items, are reviewed as the need arises, but at least once every five years. At the same time, during the revision it is possible both the abolition of old norms and the introduction of completely new ones. This is done through the preparation of legal regulations.

Below is an example calculation. During the inventory carried out at the enterprise, it was determined following deviations:

Excess flour worth 20 rubles per kg was found. The excess weight was 20 kg.
We also discovered shortcomings in flour, the cost of which was 22 rubles for the same kg. A total of 18 kg was found missing.

After it was discovered, it was decided to carry out a mutual offset of the flour that was not enough and the flour that was in excess due to the resulting mis-grading. Flour is accepted for the test at 20 rubles kg per 18 kg. The difference in prices (18 * 22 – 18 * 20) was taken from the guilty party. As a result, the guilty person deposited the missing amount into the company’s cash desk. Those 2 kg of flour that were not taken into account (at a price of 20 rubles per kg) are used.

Foodstuffs

After an inventory has been taken at the enterprise, the previously mentioned natural loss is written off based on its results.

The amount of shortage taken into account within the limits of loss norms can be determined only after all surpluses relative to misgrading have been taken into account. Moreover, the indicators can only be used in relation to those food products for which a shortage was previously identified.

Standards for petroleum products are regulated by Order of the Ministry of Energy of the Russian Federation No. 364. Here you should take into account the following factors:

In the event that petroleum products are stored at a temperature of 30 degrees and above, then, regardless of what period of the year it is currently, the indicators of the spring-summer period are used, which increase by 1.5 times.
If, when calculating losses, you need to move from one season to another, then a larger value is taken into account.
If the percentage of captured vapors is entered during the calculation, the loss is further reduced by the number of specified vapors.
During calculations, 30 calendar days are taken into account.

Vegetables and fruits

Standards for vegetables and fruits are regulated by Order of the Ministry of Agriculture of the Russian Federation No. 268. Let's give an example. Thus, in a warehouse that was not artificially cooled, the following residues were discovered at the end of September:

as of September 21 - 1050 tons;
at the beginning of October - 1200 tons.

So, to find the average remainder, you need to do following calculations:

(0 + 0 + 1050 + 1200 / 2) / 3 = 1650 / 3 = 550 tons.

The result was 550 tons of potatoes.

Given that for the entire September the decline should normally be 1.3%, then you need to:

550 * 1.3 / 100 = 7.15 tons.

The result is a shortage of 7.15 tons.

Non-food products

In this case, the decline is regulated by several orders at once. So, when it comes to chemical products, the standards are regulated by Order of the Ministry of Industry and Trade of the Russian Federation No. 1000 of 2010.

The main reason that grain loss occurs is its physiological processes, including such as the respiration of the grain mass.

In Order No. 55 the standards are clearly stated, which should not be exceeded during grain storage. The table below details the indicators for grain stored in the warehouse.

In the event that grain is stored in a warehouse for up to three months, the standards should be determined by the number of days during which the grain was stored. If the grain is stored for up to six months or up to a year, then the months of storage are taken into account.

Construction Materials

These indicators are regulated by Decree of the USSR State Supply Committee No. 72. Let's give an example. Between inventories, the company sold glass for a total amount of 600,000 rubles.

Later, during the inventory, losses amounting to 7,000 rubles were found. Moreover, the rate of natural losses specifically for glass during its sale and storage is 0.25% of the price of all glass that was sold during the specified period, that is, 600,000 * 0.25 = 1,500 rubles. In fact, the failure turned out to be more by 5,500 rubles. As a result, the amount that exceeded 1,500 rubles was collected from the wages of the guilty person.

Transportation

When transporting some food and non-food products, you should take into account the following factors:

From the beginning of April to the end of October, the norm for meat when transported over a distance of less than 500 km is not used. If the distance exceeds 500 km, then 0.01% is used for every 100 km.
If the meat is transported in blocks, also packed in film, or in boxes and boxes made of cardboard, then the norm will be 50%. In the case of other packages, the norm increases to 70%.

The standards relating to medicines and medicinal plant materials are regulated by Order of the Ministry of Health of the Russian Federation No. 284.

Let's give an example. At the beginning of 2004, the pharmacy bought cotton wool for sale at a price of 30 rubles in an amount of 40 kg. In April of the same year, the cotton wool was packaged in rolls of 100 grams and then sold. However, during packaging it was discovered that 300 grams of cotton wool were missing. At the same time, the rate of loss for cotton wool is 0.85%.

Postings

If we talk about recording losses in accounting, the following entries will be used:

Dt 94 Kt 10 (41, 43) - a shortage was identified.
Dt 20, 23, 25, 26, 29, 44 Kt 94 - shortages were written off within the normal natural loss rate.
Dt 73-2 Kt 94 - shortages are written off at residual value.
Dt 73-2 Kt 98-4 - a reflection of the difference between the residual value and the market value to be recovered from the guilty parties.
Dt 91-2 Kt 68 - VAT, previously claimed for deduction, was restored for shortfalls in excess of the norms of natural loss.
Dt 50, 70 Kt 73-2 - repayment by the guilty person of debt for shortfalls.
Dt 98-4 Kt 91-1 - the difference between the residual value and the market value is recognized as part of the income of the current period as the guilty parties repay the debt.
Dt 20, 23, 25, 26, 29, 44 Kt 94 - writing off the shortage within the approved standards.
Dt 91-2 Kt 94 - shortages in excess of the norms of natural loss in the absence of guilty persons or shortages, the recovery of which was refused by the court.
Dt 94 Kt 98-3 - when identifying the guilty parties, the amount of the shortage of previous years, previously written off as losses of the organization, is reflected.
Dt 94 Kt 10 - write-off of book value.
Dt 98-3 Kt 91-1 - deferred income is written off as the debt is repaid.

In the event that the damage is not included in the norms of natural loss, employees must compensate the damage caused to the employer. If the employee is under 18 years of age, then he can be held liable only if the damage was caused intentionally.

A description of natural loss including VAT is presented in this video.

The norms of natural decline are one of the cornerstones of the 25th chapter of the Tax Code of the Russian Federation. On the one hand, it establishes the right to recognize for profit tax purposes losses of inventory items within the limits of the norms. On the other hand, this right was nominal for a long time, since the mechanism for its implementation was not defined. At the end of 2007, natural loss norms for retail trade appeared. Did this help solve the problem? Answered by I.A. Baimakova, deputy head of the department of the Federal Drug Control Service of Russia.

Losses during transportation and storage of inventories are inevitable. The most serious impact for business entities, including retail trade and public catering organizations, is caused by losses arising from natural changes in the biological and (or) physico-chemical properties of goods, the so-called natural loss. Given that losses occur throughout the year, their size can be significant. There is no doubt that the correct application of the norms of natural loss would allow optimizing the tax base for income tax.

Despite the fact that norms of natural decline have existed for a long time, disputes about the procedure for their application have not subsided in recent years. Organizations found themselves in the most difficult situation from 2002 to the first half of 2005. But even today the situation has not been completely resolved.

Let's consider the regulatory legal acts regulating the procedure for tax accounting of natural loss within the established norms, and the most pressing issues related to the application of these acts.

Federal Law 06.08.2001 No. 110-FZ brought into force on January 1, 2002 Chapter 25 “Organizational Profit Tax” of the Tax Code of the Russian Federation. In subparagraph 2 of paragraph 7 of Article 254 of this chapter, it was provided that material expenses for tax purposes are equated, among other things, with losses from shortages and (or) damage during storage and transportation of inventory items within the limits of natural loss rates, which should be approved in the manner established by the Government of the Russian Federation. However, the norms were not approved, and therefore, the application of this norm turned out to be impossible.

The procedure for approving the norms of natural loss during the storage and transportation of inventory items was approved by Decree of the Government of the Russian Federation dated November 12, 2002 No. 814. According to this document, the norms of natural loss used to determine the permissible amount of irrecoverable losses from shortages and (or) damage to inventories, are developed taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting their natural decline, and are subject to revision as necessary, but at least once every five years.

The same resolution defines the ministries and departments that are tasked with developing norms of natural loss for sectors of the economy, and also sets a deadline for approval of the norms - until January 1, 2003.

The order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95 “On approval of methodological recommendations for the development of norms of natural loss” introduced the concept of “natural loss”, provided the basic principles and criteria taken into account when determining the norms of natural loss, and all subjects of the Russian Federation were divided into climatic groups.

In accordance with the above definition, the natural loss of inventory should be understood as a loss (a decrease in the mass of a product while maintaining its quality within the requirements (standards) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physico-chemical properties of goods .

At the same time, neither the resolution of the Government of the Russian Federation nor the order of the Ministry of Economic Development of Russia could have a significant impact on tax accounting. The fact is that specific norms for natural loss were not approved and, as a result, organizations could not take into account the resulting losses associated with drying, shaking, crumbling, leakage and other factors, as a result of which a decrease in inventory values occurs. The situation required an early solution, but the development of norms for natural attrition by departments was delayed. In order to create the most favorable conditions for taxpayers, changes have been made to Chapter 25 of the Tax Code of the Russian Federation.

According to Article 7 of the Federal Law of 06.06.2005 No. 58-FZ, which amended Chapter 25 of the Tax Code of the Russian Federation, until the norms of natural loss are approved in the manner established by subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, the norms of natural loss previously approved by the relevant federal executive authorities. It should be especially noted that the effect of these rules is extended to legal relations that arose from January 1, 2002. Thus, organizations had the right to recalculate their income tax liabilities for more than three years - from 2002 to 2005.

Consequently, retail trade organizations could, starting from 2002, apply the norms of natural loss given in the letter of the Ministry of Trade of the RSFSR dated May 21, 1987 No. 085 “On the norms of natural loss of food products in trade” (hereinafter referred to as letter of the Ministry of Trade of the RSFSR No. 085) *.

Note:
* The validity of the norms of natural loss of food products approved by order of the Ministry of Foreign Economic Relations of Russia dated December 19, 1997 No. 631 for all trade organizations, regardless of their form of ownership, was suspended by order of the Ministry of Economic Development of Russia dated January 17, 2001 No. 8.

The validity of these norms continues to this day. The possibility of applying these standards is confirmed by letter of the Ministry of Finance of Russia dated November 8, 2007 No. 03-03-06/1/783.

The appendices to the letter of the Ministry of Trade of the RSFSR No. 085 contain the norms of natural loss, as well as instructions for their application depending on the type of product and type of activity carried out by the organization. In particular, standards have been established for trade organizations, warehouses and bases of retail trade and catering organizations.

For example, in the Instructions for the application of norms of natural loss of food products in the retail network of state and cooperative trade (Appendix No. 2 to the letter) it is explained that the norms of natural loss are established to compensate for losses incurred during the storage of goods in utility rooms and on shelves, as well as when preparation for sale and sale of goods due to drying, spraying, crumbling formed during the sale of goods (with the exception of loose caramel and refined sugar), leakage (melting, seepage), spillage during pumping and sale of liquid goods, consumption of substances for respiration (flour, cereal).

The standards established by letter of the Ministry of Trade of the RSFSR No. 085 are differentiated depending on the group of stores - the first or second. Trade organizations of the first group include self-service stores, including supermarkets, as well as other stores with an annual turnover of at least 4 million rubles. with a retail area of more than 400 sq.m. The remaining stores belong to the second group.

In addition, as noted in paragraph 4 of the instructions, the approved standards are limiting and are applied only in cases where, when checking the actual availability of goods, there is a shortage against accounting balances. It should be borne in mind that the write-off of natural loss of goods can be carried out only after the inventory of goods is based on the appropriate calculation. The procedure for conducting an inventory is determined by the Methodological Guidelines for the Inventory of Property and Financial Obligations, approved by Order of the Ministry of Finance of Russia dated 06/13/1995 No. 49. Additionally, it should be noted that the norms of natural loss of fresh potatoes, vegetables, fruits and fruits were established by Order of the USSR Ministry of Trade dated 03/26/1980 No. 75.

And finally, by order of the Ministry of Economic Development of Russia dated September 7, 2007 No. 304, the norms of natural loss of food products in the field of trade and public catering were approved (hereinafter referred to as Order of the Ministry of Economic Development of Russia No. 304)*.

Note:
* Order of the Ministry of Economic Development of Russia No. 304 comes into force after 10 days from the date of official publication. Published on 03/24/2008 in the “Bulletin of normative acts of federal executive authorities” and, accordingly, came into force on 04/04/2008.

As in letter No. 085 of the Ministry of Trade of the RSFSR, the order provides for norms of natural loss for various groups of food products, the main ones of which include:

meat and offal, including fresh, chilled and frozen;
poultry and rabbit meat;
sausages and smoked meats;
cheeses, butter, cottage cheese;
confectionery and grocery products;
vegetables, fruits and fruits.

The norms of natural loss of food products are given in 49 appendices to this letter and are classified not only depending on the type of product, but also other factors (storage conditions, methods of cooling and freezing, types of packaging and other factors). In addition, the specified letter defines the norms for losses of dry ice and losses from broken glass containers.

A comparison of the norms of natural loss established by letter of the Ministry of Trade of the RSFSR No. 085 and order of the Ministry of Economic Development of Russia No. 304 shows that, despite the general principles of establishing norms, a number of criteria have significant differences. The most significant discrepancies are reflected in the table.

Table

Comparative analysis of old and new norms of natural decline

Criterion	Letter of the Ministry of Trade of the RSFSR No. 085	Order of the Ministry of Economic Development of Russia No. 304
Type of trade organization	The standards are differentiated depending on the type of trade organizations
Territorial-zonal	The territory of the Russian Federation and the former republics of the USSR is divided into two zones for the purpose of applying the norms of natural decline	The rates of natural decline are different for three climatic groups: - group 1 corresponds to a cold macroclimatic region; - group 2 corresponds to a cold temperate macroclimatic region; - Group 3 corresponds to a warm temperate macroclimatic region
Temporal	Natural loss rates do not depend on the time of year	For some types of goods, natural loss rates are set differently for each quarter.
Storage conditions	Various storage conditions are not provided	Natural loss rates depend on storage conditions
Other factors	Practically not regulated	The applicable standards largely depend on the type of product packaging used and freezing conditions.

Note:
# The distribution of subjects by climate groups is given in the order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95.

Additionally, it should be noted that the order of the Ministry of Economic Development of Russia No. 304, in contrast to the letter of the Ministry of Trade of the RSFSR No. 085, does not contain instructions on the application of norms of natural loss of food products, as well as examples of calculating natural loss. This provides a certain degree of freedom in determining loss, depending on the applied accounting procedure for goods.

Let's compare the maximum amount of natural loss according to the old and new standards.

Example

Let's take the following data as a basis:

inventory period - 61 days;
volume of goods sold during the inventory period - 13,848 kg;
the average daily balance of boiled-smoked sausage is 958 kg;
average one-day turnover - 227 kg;
average shelf life - 4 days (958 kg: 227 kg).

The old rate of natural loss was 0.086%. Consequently, the maximum size of the natural loss of sausage was equal to:

13,848 kg x 0.086%: 100 = 11.9 kg.

The new norm is 0.22 (let’s take the norm for the first climate group). Then the maximum amount of natural loss is:

13,848 kg x 0.22%: 100 = 30.5 kg.

As you can see, the new standards will make it possible to write off boiled-smoked sausage within the limits of natural loss of 2.5 times more.

In general, the new standards allow you to write off inventory assets within the limits of natural loss in a larger amount than before. Consequently, their use will reduce the tax base for income tax.

Fruit shrinkage is often expressed as a percentage of the weight of stored produce over a specified period of time.

The degree of drying depends on many factors: the type, variety and quality of the fruit, temperature, relative humidity and air mobility in the chamber, the type of container and packaging, the method of laying boxes of fruit, the degree of loading of the chamber, etc.

Of great importance in regulating the size of drying is the relative humidity of the air, which in turn depends on the flow of heat into the chamber, which determines the duration of operation of the cooling devices, and, consequently, their drying effect. In the south in summer, the heat influx is greatest, so all other things being equal, the shrinkage of fruit will also be greatest. In winter, when there is no or a sharp decrease in heat flow into the chamber, the cooling equipment does not work or hardly works, the removal of moisture from the chamber is very small, so the relative humidity of the air in the chamber increases and shrinkage is reduced. In small chambers, in which the relative influence of heat influx is greater, shrinkage, other things being equal, is always higher than in large chambers. Increased shrinkage is also observed in chambers that are not fully loaded.

The degree of shrinkage may vary significantly during storage. In the first month it is greatest. Subsequently, as the outer layer dries, the shrinkage decreases and may increase slightly towards the end of storage due to an increase in the respiration process associated with overripening of the fruit.

Shrinkage values can be determined approximately by the norms of natural loss of fresh fruits during storage, developed by NIITOP. It should be taken into account that natural loss, as already noted, consists of losses of moisture through evaporation and losses of dry matter due to its oxidation during respiration. The question of the share of moisture in natural loss has not been sufficiently studied. According to the laboratory of storage of fresh fruits and vegetables of the All-Russian Scientific Research Institute of Chemical Ecology, moisture release: on average 50-80% of natural loss.

Based on a number of sources, the values of natural loss of various fruits are given. To calculate moisture emissions, these values should be reduced by approximately 1.5-2 times.

When compiling a moisture balance for the initial period of storage of fruits associated with their heat treatment, the release of moisture by the fruits must be calculated taking into account its absorption by wooden containers. For approximate calculations, the weight of the container (boxes) can be taken equal to 20-25% of the net weight of the fruit. The amount of absorbed moisture is determined by the equilibrium moisture content of the wood.

The specified initial storage (cooling) mode for fruit is the maximum for calculating the humidification installation. Upon completion, the boxes are saturated with moisture to an equilibrium state, and subsequently their moisture content does not change. Therefore, when calculating the mode of long-term storage of fruit, the moisture absorbed or released by the boxes can be ignored.

Due to the fact that loading of fruit refrigerators begins, as a rule, at the end of August or September, and the fruit storage season usually lasts until May-June of the next year and covers the winter period, the heat and humidity balances of the chambers are determined not only for the summer, but also for design winter operating mode of the refrigerator.

With a constant set state of the air in the chamber and a usually constant amount of circulating air G, the variable values are the heat content iB and moisture content dB of the air leaving the air cooler. Consequently, the expected results can only be achieved if the temperature and humidity of the air in the chamber are simultaneously regulated, i.e. with air conditioning.

If regulating the temperature in the refrigerating chamber of a fruit refrigerator is practically a simple matter, then regulating air humidity in conditions of zero temperatures causes significant difficulties, therefore large fluctuations in humidity are usually observed in fruit chambers; Unfortunately, this issue is not given due attention.

Provided that the air cooler removes from the air the amount of moisture that is imparted to the air in the chamber by moisture sources, equilibrium is established in moisture exchange and the air humidity in the room remains constant. If the sources of moisture in the chamber (food, people, etc.) begin to release more moisture, then the balance is disrupted and the air humidity in the room increases. In this case, the increase in moisture in the chamber continues until the release of moisture from the products, which decreases with increasing air humidity in the chamber, comes into equilibrium with the amount of moisture removed in the air cooler.

Excessive moisture removal in the air cooler leads to increased moisture release from products and to stabilization of air humidity in the chamber at a reduced level. Therefore, in order to maintain constant air humidity in the chamber, it is necessary to regulate the drying and humidifying capacity of the cooling devices of the chamber.

The conditions for establishing equilibrium air humidity in the chamber fully apply to establishing an equilibrium temperature in it, at which the amount of heat supplied to the chamber at any time corresponds to the heat removed in the air cooler.

home > Mathematics