Tax accounting of the expenses connected with performance of works (rendering of services)
- Voronezh State University
Abstract
Taxpayers applying the accrual method should be guided by the procedure for determining the amount of expenses for production and sales set out in Article 318 of the Tax Code of the Russian Federation. In practice, organizations rendering services in the sphere of services or the real sphere, when accounting for profit tax, face the problem of allocation of expenses from completed and uncompleted work. This article is devoted to the question: how the cost of unperformed work should be formed in accordance with the tax legislation. The author also proposes an alternative method which takes into account the rule that indirect expenses should be allocated in the same way (as direct expenses) for all transactions performed for more than one accounting period.