When making settlements with counterparties, there may be a violation of contractual relations or shortages in settlements, as well as errors in the accepted documents.
In such situations, it is necessary to claims settlements, postings, reflecting these calculations, according to the chart of accounts, are performed using account 76.2. We will analyze in detail how to file a claim, which is reflected on account 76.2, we will present the main transactions using this account, we will talk about accounting and tax accounting for claims settlements.
To file a claim, you need to follow two simple steps:
1. The claim is made in writing, which indicates the requirements of the applicant and the amount of money required for payment, as well as the date - the letter of claim and is transferred to the counterparty.
2. After considering the claim, the counterparty either accepts the claim or refuses.
Important: Should be in without fail notify the counterparty of the claim that has arisen (Article 483 of the Civil Code of the Russian Federation). You should apply to the court only after notifying the counterparty. Statement of claim the court will not be accepted if the counterparty has not been presented with a claim (Article 128 of the Arbitration Procedure Code and Article 136 of the Civil Procedure Code)
At the same time, it is important to do everything correctly claims settlements. Accounting and tax accounting, postings when working with claims are quite simple and we will analyze them in detail. Postings on claims go through subaccount 76.2.
Claim settlements performed using sub-account 76.2. This account reflects the amounts that are billed by the customer on the basis of letters of claim. A claim letter is issued for violation of the terms of the contract with the counterparty, namely:
Important: When using account 76.2, a debit account is used for the amounts of claims submitted, a credit account is used for the amounts with received claims
Claims are settled using account 76.2. The most commonly used transactions using this account are shown in the table.
Debit |
Credit |
Description |
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The claim was recognized as the fault of the counterparty. The amount of the claim is taken into account at the expense of the costs of the main production |
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The claim was recognized as the fault of the counterparty. The amount of the claim is taken into account at the expense of the costs of ancillary production |
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Accounting for the amount of losses from marriage that arose due to the fault of the counterparty and are recoverable |
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Claim amount paid to suppliers and contractors |
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Accounting for the amount of the claim, which was satisfied by the supplier of materials |
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Accounting for the amount of the claim, which was satisfied by the supplier of goods (due to the shortage of delivered goods) |
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Reflection of the amount of the claim presented by suppliers for debts not paid on time, upon recognition |
Let's give an example of using account 76.2. Suppose that Titan LLC purchased equipment in the amount of 1,000,000 rubles. When receiving equipment, financial documents an error was found - a shortage of 50,000 rubles. That is, we have:
If the organization satisfies the claim, then we have
In case of refusal, if it is necessary to write off the shortage
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Debit |
Credit |
Sum |
Operation |
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Shortage write-off |
You can choose the wiring for any operation
According to Art. 265 of the Tax Code of the Russian Federation, expenses in the form of fines recognized by the debtor, penalties, etc. for violation of contractual obligations, as well as the costs of compensation for damage caused, are included in non-operating expenses when calculating income tax.
Important: all calculations for claims must be documented.
To document the expenses, the organization must draw up a document recognizing the damage caused to it, and send this claim document to the counterparty. The document indicates the nature of the claim and the amount.
Synthetic accounting of settlements for claims made against suppliers, contractors, transport organizations, as well as for fines, fines and penalties presented to them and recognized or awarded, are kept under subaccount 2 “Settlements on claims” of account 76 “Settlements with different debtors and creditors”.
The debit of sub-account 76-2 reflects the accrual of the following claims:
Suppliers, transport organizations for the shortage of cargo in transit in excess of the amounts provided for in the contract - in correspondence with account 60 “Settlements with suppliers and contractors”;
For marriage and downtime caused by the fault of suppliers or contractors, in amounts recognized by payers or awarded by the court - in correspondence with production cost accounts;
Credit institutions for amounts erroneously debited from the organization's accounts - in correspondence with the accounts of cash, loans;
Suppliers for detected non-compliance with quality standards, specifications- in correspondence with a score of 60;
Suppliers, contractors and transport organizations in the event that, when checking their accounts after acceptance, discrepancies in prices, tariffs, stipulated by the agreement, as well as when arithmetic errors are detected - in correspondence with an account of 60 or with accounting accounts production stocks, goods and related costs, when overpricing or arithmetical errors in invoices submitted by suppliers and contractors are discovered after entries have been made in the inventory or cost accounts (based on prices and estimates submitted by suppliers and contractors).
The debit of sub-account 76-2 also reflects the amounts of fines, penalties, forfeits collected from suppliers, contractors, buyers, customers, consumers of transport and other services for non-compliance with contractual obligations in the amounts recognized by the payers or awarded by the court (the amounts of claims filed that are not recognized payers, are not taken into account), in correspondence with account 91 “Other income and expenses”.
The credit of subaccount 76-2 reflects the amounts received Money on indemnified claims and write-offs of amounts for which reimbursement is denied.
The claim must be made in two copies: one - for the organization submitting it; the other - for the organization that violated the terms of the contract. The claim describes the committed violation of the terms of the contract and presents the relevant requirements (refund of the advance payment, transfer of missing valuables, etc.). Documents confirming its validity (copies of contracts, invoices, acts, etc.) are attached to the claim.
Claims are registered in a special journal, which indicates the date and number of the claim, the defendant,
The claim must be considered by the defendant within 30 days from the date of its receipt (unless otherwise provided by the contract). The organization that received the claim is obliged to give a written answer on the result of its consideration. If the claim is fully or partially rejected, the reasons for this are indicated with reference to the relevant regulatory documents.
If the defendant did not give an answer within the prescribed period or unreasonably refused to satisfy the claim, the organization has the right to apply to the court to enforce the recovery of the debt.
Analytical accounting for sub-account 76-2 "Calculations on claims" is maintained for each debtor; for debtors - in the context of individual claims. Typical postings for accounting for claims settlements are given in Table.
Table 7.8. Correspondence of accounts for accounting of settlements on claims
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The end of the table. 7.8
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Control questions and tasks
The organization is a manufacturer of concrete. In connection with the supply of low-quality concrete, the buyer made a claim to her, the calculation of which included the cost of the delivered concrete, the cost of dismantling the wall. The organization accepted the claim. How to reflect this operation in accounting and tax accounting, if the organization takes into account income and expenses on an accrual basis for tax purposes?
After considering the issue, we came to the following conclusion:
The amount of compensation for the damage caused, recognized by the organization on a voluntary basis, is accounted for in accounting as part of other expenses, and when taxing profits, it is included in the date of its recognition.
Rationale for the conclusion:
According to paragraph 2 of Art. 15 of the Civil Code of the Russian Federation, losses are understood as expenses that a person whose right has been violated has made or will have to make to restore the violated right, loss or damage to his property (actual damage), as well as lost income that this person would have received under normal conditions of civil circulation if his right had not been violated (lost profit).
In case of violation of contractual obligations that resulted in marriage as a result of the use of products (raw materials, materials, blanks, etc.) received from the seller with a hidden irreparable defect (defect) revealed in the process of manufacturing products (works, services), the amount of losses (damage) received ) is determined based on the cost of marriage.
The cost of marriage, in turn, is determined based on the cost of semi-finished products, production services third parties, technological fuel and energy spent on the production of defective products, the cost of wages(main and additional in terms of deductions for vacation pay) of production workers with deductions for social insurance, as well as the corresponding share of the costs of maintaining and operating the equipment and workshop costs (or similar costs for the purpose). At the same time, the cost of the spent material and fuel and energy resources is determined at purchase prices, taking into account transport and procurement costs, the cost of wages of production workers - based on the current tariff rates(salaries), production rates, rates and bonus systems for workers, and social insurance contributions - based on wage costs and established rates of social insurance contributions. The share of expenses for the maintenance and operation of equipment and shop expenses (or expenses similar in purpose) is determined in accordance with the industry-wide procedure for attributing these expenses to products (works, services), established by the instructions for planning, accounting and calculating the cost of products (works, services). ). When identifying the amount of damage from the marriage of manufactured products, the cost of rejected products should be excluded at the price of its possible use (clause 7, clause 15 of the Interim Method for determining the amount of damage (losses) caused by violations of business contracts (Appendix to the letter of the USSR State Arbitration Court dated December 28, 1990 N S-12/NA-225)).
In accordance with the foregoing, as well as with the agreement of the parties, the seller reimburses the buyer for the entire amount of losses (damage) caused to him.
Accounting
In accounting, expenses for compensation for damage are recognized as other expenses in amounts awarded by the court or recognized by the debtor (clause 12, clause 14.2 PBU 10/99 "Expenses of the organization").
In accordance with clause 16 of PBU 10/99, in order to recognize expenses in accounting, it is necessary:
Have a reason for the expense (agreement, claim of the counterparty);
Determine the amount of the expense (based on the terms of the contract or on the basis of a claim);
Have confidence that there will be a decrease in economic benefits.
Based on clause 18 of PBU 10/99, such expenses are recognized in that reporting period in which they took place, regardless of the time of the actual payment of funds and other form of implementation (the assumption of temporary certainty of the facts of economic activity).
Thus, if all the conditions provided for in clause 16 of PBU 10/99 are met, compensation for losses caused by the seller is included in other expenses as of the date the claim is recognized.
Settlements on claims filed by the supplier, as well as on presented and recognized (or awarded) fines, penalties and forfeits, are reflected on account 76 "Settlements with various debtors and creditors", subaccount 76-2 "Settlements on claims", and for reflection in accounting of other expenses, account 91 "Other income and expenses" is intended, sub-account "Other expenses" (Instructions for the application of the Chart of Accounts accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).
Account 76.2 is used to account for amounts and analyze transactions for claims and penalties issued by the buyer and received by the supplier. By using good examples and specific situations, we will help you understand the rules for accounting for claims and the features of using account 76.2.
Sub-account 76.2 reflects the amounts accounted for according to the claims letters received by suppliers and issued by customers.
Claim letters can be drawn up in connection with the unsatisfied terms of the concluded contracts, namely: (click to expand)
The amounts of claims submitted are accounted for under Dt 76.2; for operations with received claims, Kt 76.2 is used.
Consider the main wiring:
| Debit | Credit | Description | Document |
| 76.2 | 20 | A claim for downtime (marriage) caused by the fault of the contractor was recognized. The amount of the claim is reflected at the expense of the costs of the main production | Claim letter |
| 76.2 | 23 (29) | A claim for downtime (marriage) caused by the fault of the contractor was recognized. The amount of the claim is reflected at the expense of the costs of auxiliary production (servicing facilities) | Claim letter |
| 76.2 | 28 | The amount of losses from marriages that arose through the fault of the contractor and are subject to recovery | Claim letter |
| 10 | 76.2 | The amount of the claim satisfied by the supplier of materials has been taken into account | Claim letter |
| 41 | 76.2 | The amount of the claim satisfied by the supplier of goods (due to their shortage) | Claim letter |
To consider operations on claims in accounting with the buyer, we use illustrative examples.
JSC "Fermer" supplied LLC "Ambar" a batch of materials (seeds of agricultural crops) in the amount of 134.800 rubles, VAT 20.563 rubles. The contract between "Farmer" and "Ambar" states that the loss of materials associated with the transportation process should not exceed 2.5%, that is, 3.370 rubles, VAT 514 rubles. (134.800 rubles * 2.5%).
Upon acceptance of the goods at the warehouse of Ambar LLC, a shortage of materials was revealed in the amount of 5.720 rubles, VAT 873 rubles. A claim was made for the amount of the identified shortage, according to which “Farmer” repaid the cost of the missing materials.
The following entries were made in the account of “Ambar”:
| Debit | Credit | Description | Sum | Document |
| 10 | 60 | A batch of seeds (134.800 rubles - 20.563 rubles - 5.720 rubles - 873 rubles) arrived at the warehouse of Ambar LLC. | 107.644 rub. | Bill of lading, Reconciliation act |
| 19 | 60 | The amount of VAT on actually received seeds was taken into account (20.563 rubles - 873 rubles) | 19.690 rub. | Invoice |
| 94 | 60 | The cost of seeds is taken into account, the amount of natural loss of which is provided for by the contract | 3.370 rub. | Contract of sale |
| 76.2 | 60 | A claim was made to “Farmer” for a shortage in the supply of materials in excess of the norm established by the contract (5.720 rubles - 3.370 rubles) | 2.350 rub. | Claim letter |
| 51 | 76.2 | Funds from the "Farmer" were credited to pay off the debt on the submitted claim | 2.350 rub. | Bank statement |
JSC "Segment" and JSC "Sector" concluded a contract for the supply of electrical goods:
JSC "Sector" did not deliver under the contract on time, in connection with which "Segment" filed a claim demanding to terminate the contract and return earlier listed advance. The claim was satisfied by Sector JSC in full.
The accountant of the Segment made the following entries in the accounting:
| Debit | Credit | Description | Sum | Document |
| 60 Advances issued | 51 | Funds were transferred in favor of Sector JSC as an advance payment for the supply of electrical goods | 541.600 rub. | Payment order |
| 68 VAT | 76 VAT on advances issued | VAT from the amount of the advance transferred in favor of Sector JSC is accepted for deduction | 82.617 rub. | Invoice |
| 76.2 | 60 Advances issued | The amount of the claim made by Sector JSC for violation of the terms of supply of electrical goods has been taken into account | 541.600 rub. | Claim letter |
| 51 | 76.2 | Crediting funds from Sector JSC on a claim | 541.600 rub. | Bank statement |
| 76 VAT on advances issued | 68 VAT | The amount of VAT previously accepted for deduction has been restored | 82.617 rub. | Invoice, Claim letter, Bank statement |
Video lesson on accounting for account 76 “Settlements with different debtors and creditors”, sub-accounts, postings and examples of operations. Lead by the teacher of the site “Accounting and tax accounting for dummies”, Chief Accountant Gandeva N.V. ⇓
Let's consider examples of accounting for claims received.
Hidden text
Nefertiti LLC received payment for the shipped freezers on March 25, 2016, in connection with which Ramses JSC filed a claim containing the following calculation:
1.257.300 rub. * 0.15% * 8 days = RUB 15.088
The amount of the penalty was repaid by Ramses JSC in full.
The following entries were made in the accounting of Ramses JSC:
Mramor LLC and Kremniy JSC signed a contract for the supply of washing machines:
03/12/2016 "Mramor" made a full prepayment under the contract, but the washing machines were not delivered on time. "Mramor" initiated the termination of the contract and filed a claim demanding the return of the advance paid earlier in favor of "Silicon".
After considering the claim, Kremniy returned the money and terminated the contract.
The accountant of Silicon made the following entries in the accounting:
| Debit | Credit | Description | Sum | Document |
| 51 | 62 Advances received | Crediting of funds received from Mramor LLC as an advance payment for the forthcoming delivery of washing machines | 751.650 rub. | Bank statement |
| 76 VAT on advances received | 68 VAT | VAT charged on the amount of the advance received from Mramor | 114.695 rub. | Invoice |
| 68 VAT | 51 | VAT amount transferred to the budget | 114.695 rub. | Payment order |
| 62 Advances received | 76.2 | Accounted for the amount of debt to LLC "Mramor" in connection with the violation of the terms and subsequent termination of the contract | 751.650 rub. | Claim letter |
| 76.2 | 51 | Funds were transferred in favor of Mramor LLC to pay off the debt on the received claim | 751.650 rub. | Payment order |
| 68 VAT | 76 VAT on advances received | The amount of VAT accrued earlier from the received advance is accepted for deduction | 114.695 rub. | Invoice, Claim letter |
Claim work can be started as a result of a violation by one of the parties of the terms of cooperation, if there are shortages in the delivered batch of products, if there are counting errors in the received accounting documents. Oral claims are not legally binding. To obtain clarification from the counterparty and correct the error, it is necessary to send a written claim to his address.
In accounting, claims made to suppliers are displayed on account 76.2. Account analytics is conducted in the context of each completed claim. The buyer, if there are grounds for a dispute with the counterparty, draws up a claim letter. The supplier must respond to the customer's claims - agree with the buyer's opinion and fulfill the contractual terms in full, or refuse to fulfill it. In the latter case, the buyer has the right to file a lawsuit.
When a marriage is detected, a claim is reflected in accounting (postings) by debiting account 76.2 with simultaneous crediting of one of the cost accounts ( , , ), if prices do not meet the conditions of standards, counting errors, etc. credit score 60 . If the supplier considers the customer's requirements reasonable, he satisfies them. In the accounting of the buyer, receivables in the form of a claim are repaid when posting a credit turnover according to 76.2.
Example
LLC "Expert" ordered from LLC "Korund" material values on a prepaid basis. The amount of the transaction is 2575 rubles. At the time of shipment, a shortage of 575 rubles was revealed. The buyer filed a claim, the entries in the accounting reflected the amount of the shortage as the debt of the counterparty. The supplier satisfied the customer's requirements by returning the shortfall amount. Later, a shortage of purchased valuables from another supplier, Orient LLC, in the amount of 700 rubles was discovered, the counterparty refused to satisfy the claim.
Correspondence in the account:
- D60 - K51 - 2575 rubles, payment for goods and materials of Korund LLC
- D10 - K60 - 2000 rubles. (2575 - 575), posting of actually received valuables;
- D76.2 - K60 - 575 rubles, a claim has been made, postings are formed according to the analytical sub-account of Korund LLC;
- D51 - K76.2 - 575 rubles, the claim was satisfied by the supplier.
- D 76.2 - K60 - 700 rubles, the claim was sent to Orient LLC;
- D94 - K76.2 - 700 rubles, Orient LLC does not recognize the mistake, compensation for the shortage will not be made, the amount is written off as expenses.
Upon receipt of a claim from the buyer, the supplier can take one of the following decisions:
If the supplier agrees with the content of the claim letter, is ready to accept defective products and reimburse their cost, such a return procedure will be carried out as a reversal sale.
Example
Sharm LLC sold inventory items in the amount of 5,800 rubles, including VAT of 1,044 rubles. The buyer's payment for the product is overdue by 3 days. Under the terms of the contract, a penalty is charged for late payment. The amount of the penalty rate is 0.09% per day.
Supplier postings:
- D76.2 - K91.1 - a penalty in the amount of 18.48 rubles was recognized. (6,844 x 0.09% x 3).;
- D51 - K76.2 - the buyer satisfied the requirements for the claim letter, the penalty was paid in the amount of 18.48 rubles.
If the buyer transferred the payment for the products in advance, and the supplier delayed the delivery, then there would be grounds for conducting claims work. Postings on claims from buyers look like the supplier:
