Plan the schedule for the issuance and write-off of ethyl alcohol. Standards for the consumption of ethyl alcohol for health care institutions. Basic concepts, terms and definitions

Instructions for acceptance, storage, release, transportation and accounting ethyl alcohol

(approved by the Ministry of Food Industry of the USSR of 09/25/1985)

APPROVE

Deputy Minister

food industry of the USSR

A.M. BELICHENKO

INSTRUCTIONS

ON ACCEPTANCE, STORAGE, RELEASE, TRANSPORTATION

AND ACCOUNTING FOR ETHYL ALCOHOL

This Instruction comes into force on July 1, 1986 to replace the "Instructions for the Acceptance, Storage, Dispensing, Transportation and Accounting of Ethyl Alcohol", approved by the USSR Ministry of Food Industry on March 24, 1968.

1. GENERAL PROVISIONS

1.1. This instruction applies to all types and grades of ethyl alcohol, water-alcohol solutions, as well as to rectification alcohol by-products (ethyl alcohol head fraction, fusel alcohol, fusel oil, etc.).

1.2. The unit of measure for ethyl alcohol is a decalitre of anhydrous alcohol (dal b.s.) at a temperature of +20 degrees. FROM.

1.3. When accounting for ethyl alcohol, including imported alcohol, obtained in terms of mass, the following are to be determined: the volume of a water-alcohol solution, the concentration of alcohol (strength) in percent (by volume) and the volume of anhydrous alcohol contained.

1.3.1. To measure the volume of alcohol, metal technical measuring instruments of class I with a capacity of 0.5 to 5000 dal are used, which have passed state verification and meet the requirements of GOST 13844-68 “Technical metal measuring instruments. Methods and means of verification” and glass measures of capacity corresponding to GOST 1770-74 “Measuring laboratory glassware. Cylinders, beakers, flasks.

Merniks with a capacity of more than 50 dal are carried out stationary. Measuring utensils and instrumentation used in the alcohol industry are subject to state verification within the established time limits (Appendix 1).

Measurement and re-measurement (state verification) of all holiday and receiving measuring instruments available at the plant and base is carried out simultaneously by the same measuring instruments of the state verifier in accordance with the requirements of GOST 13844-68 by a representative of the state supervision of standards and measuring equipment (chamber of measures and measuring instruments) with the obligatory presence of the head of the production (technological) laboratory and materially responsible person.

After verification, the lids of the measuring tanks are sealed with the seal of the state verifier in the presence of the commission. The use of autometers and tank trucks to measure the volume of alcohol is not allowed.

1.3.2. For consumers who do not have measurers and receive alcohol up to 50 dal at a time from self-delivery bases, it is allowed to account for alcohol by weight, followed by its conversion into anhydrous alcohol according to Table. VI "Tables for determining the content of ethyl alcohol in water-alcohol solutions" State Committee USSR according to standards (Appendix 2)<*>.

<*>Hereafter in the text "Tables".

1.3.3. The concentration of alcohol in water-alcohol solutions in percent (by volume) is determined in accordance with GOST 3639-79 “Water-alcohol solutions. Methods for determining the concentration of ethyl alcohol "with hydrometers for alcohol types ASP-1 and ASP-2 according to GOST 18481-81 or a metal alcohol meter type A and a mercury glass laboratory thermometer (group 4, type A and B GOST 215-73) with a measurement range of minus 30 to plus 20 deg. C and from 0 to +55 degrees. C in glass cylinders according to GOST 18481-81 version I.

1.3.4. The amount of anhydrous alcohol contained in a water-alcohol solution, referred to its normal temperature (+20 degrees C), is expressed as the product of multiplying the actual volume of a water-alcohol solution by a factor determined from Table. V "Tables".

V = V x n

20 t

V is the volume of anhydrous alcohol at +20 degrees. FROM;

V is the volume of the water-alcohol solution at the actual

temperature;

n is a multiplier for determining the volume of ethyl alcohol at 20 degrees. C, contained in a given volume of a water-alcohol solution, depending on the temperature.

1.4. Accounting for alcohol is carried out in accordance with the "Basic Provisions for Accounting for Materials at Enterprises and Construction Sites", approved by the USSR Ministry of Finance on April 30, 1974 N 103.

1.4.1. Accounting for alcohol in the alcohol store (warehouse) and in the accounting department is carried out in decalitres of anhydrous alcohol (dal b.s.) accurate to hundredths, with thousandths less than 0.005 discarded, and 0.005 or more taken as one hundredth of a decalitre.

1.5. Ethyl alcohol is sold to organizations and enterprises that consume it, according to funds established by the Council of Ministers of the USSR.

Within the allocated funds, the relevant supply and marketing organizations issue orders for the sale of alcohol to ministries and departments.

1.5.1. Alcohol is sold to the main fund holder or, according to his order, to enterprises (organizations) included in his system.

The food industry ministries of the Union republics and other food industry management bodies, according to the orders of which alcohol is sold, are obliged to periodically check the legality and correctness of the sale of alcohol.

1.5.2. It is not allowed to sell alcohol to enterprises (organizations) that are not under the departmental subordination of the fund holder.

1.5.3. It is strictly forbidden to sell alcohol without an order issued in the prescribed manner, in excess of the amount specified in it, on a give-and-take basis for industrial processing, mutually or on account of mutual settlements not according to their orders, as well as to private individuals.

1.5.4. From enterprises (organizations) that allowed the sale of alcohol at wholesale prices without appropriate orders, a turnover tax is collected in accordance with the generally established procedure, and the guilty persons are brought to disciplinary and material liability.

1.5.5. Supply and marketing organizations, as well as alcohol suppliers, must register the received orders in a special book and keep records of their execution.

1.6. Write-off of alcohol losses during storage and transportation within the limits of natural wastage is carried out by order of the head of the enterprise (organization).

1.6.1. The maximum allowable losses are calculated according to current regulations natural loss of ethyl alcohol during storage, movement and transportation by rail, river and road transport, approved by the Decree of the USSR Gossnab.

1.6.2. The norms of natural loss are applied only in cases of detection of actual losses of alcohol during storage, movement and transportation. It is forbidden to write off alcohol until the fact of its shortage is established.

1.7. The cost of actually identified shortages of alcohol during storage and transportation in excess of the established norms of natural loss, as well as losses from damage to alcohol, are recovered from those responsible, and when specific culprits of shortages and damage to alcohol are not identified, they can be written off from the balance sheets in the prescribed manner.

1.7.1. Recovery from the guilty persons of the cost of the missing and spoiled alcohol (of all varieties and types) is carried out at the list price of drinking ethyl alcohol.

1.8. Works related to the movement of alcohol at night - plums, shipment and acceptance of it - are carried out under artificial lighting in accordance with SNiP 11-4-79 “Natural and artificial lighting. Design standards".

1.9. Employees of the enterprise (organization) of suppliers and consumers associated with the acceptance, storage, dispensing, transportation and accounting of alcohol must be familiar with this instruction against receipt.

2. RELEASE OF ALCOHOL

2.1. General provisions

2.1.1. The dispensing of alcohol is carried out by the head of the alcohol storage (warehouse) with the obligatory participation of a chemical engineer or laboratory chemical technician or other competent person who, along with the head of the alcohol storage (warehouse), are responsible for the correct sampling, determining the concentration of alcohol and its average temperature in the measuring tanks.

2.1.2. Alcohol is dispensed only through measuring tanks that have passed the state verification within the established time limits, have seals or stamps of the state verifier and certificates of their verification (clause 1.3.1. Instructions).

2.1.3. The release of alcohol is carried out by full measurers with the determination of the temperature of the alcohol in each measurer and the sampling from each measurer in proportion to its capacity.

Partial draining and topping up of the measurer is allowed only with the last two measurements by a vertical cylindrical measurer, provided that the calculated balance of alcohol by volume is greater than the capacity of the measurer and cannot be taken into account by the last measurer due to the possible presence of alcohol in its bottom part, not equipped with sight glasses and scale plates.

2.1.4. A sample of alcohol to determine its concentration is taken in an amount of at least 1 liter and poured into one clean glass dish.

The concentration of alcohol in the selected combined sample is determined in accordance with clause 1.3.3. Instructions.

After analysis, the sample is discarded as accounted for in the amount of alcohol dispensed.

2.1.5. At the end of the last measurement and pouring into the container, the total volume of alcohol is calculated and it is displayed.

When measuring alcohol with measuring instruments of different capacities, the average dynamic temperature is displayed.

Example. 1st measurement - 250 gave at a temperature of +15 degrees. FROM,

2nd measurement - 75 gave at a temperature of +17 degrees. FROM.

Average temperature in merniks

(15x250) + (17x75)

T \u003d -------- \u003d 15.5 degrees. FROM.

When measuring alcohol with measuring instruments of the same capacity, the arithmetic mean temperature is displayed.

Example. The 1st measurement gave -75 at a temperature of +15 degrees. FROM,

2nd measurement - 75 gave at a temperature of +17 degrees. FROM,

3rd measurement - 75 gave at a temperature of +18 degrees. FROM.

Average temperature in merniks

15 + 17 + 18

T \u003d ---- \u003d 16.66 or 16.7 degrees. FROM.

2.1.6. If during measurement the temperature of the alcohol in the measuring cup differs from normal (+20 degrees C), a correction is introduced for the volumetric expansion of the measuring cup, regardless of the size of the temperature deviation from the normal one (Appendix 3). The amendment is made as a separate line in all documents for the sale of alcohol.

2.1.7. Based on the established concentration of alcohol according to clause 1.3.3. Instructions and its average temperature in measuring tanks according to the table. V "Tables" find a factor by which the indicator of the volume of alcohol in measuring cups is multiplied, as a result of which the number of decalitres of anhydrous alcohol is determined.

2.1.8. Each measurement must be recorded by the supplier in the log of alcohol measurements in accordance with the form N P-23 (Appendix 4) and sealed with the signature of the recipient for each measurement.

At the end of each shipment of alcohol, the log of alcohol measurements (form N P-23) is verified by the accounting department of the enterprise (organization) with the data of the relevant expenditure documents for alcohol, about which appropriate entries are made in the log of alcohol measurements signed by the person who made the reconciliation.

The correctness of the calculation of individual measurements is preliminarily checked, i.e. the correctness of the results of the register of alcohol measurements for each individual expense document.

2.2. Transfer of alcohol from production

in the alcohol storage (warehouse)

2.2.1. The alcohol receiving department must be equipped with alcohol receivers. The use of measuring tanks as alcohol receivers is not allowed.

2.2.2. The transfer of alcohol from production to the alcohol storage (warehouse) is carried out daily at the beginning of the production day according to the actual discharge of it through the measuring tanks (clause 1.3.1. Instructions). On weekends and holidays the transfer is made in one or two days at the same time.

2.2.3. Indicators of counters of control alcohol-measuring devices, which take into account the production of alcohol at distillation and distillation plants, are recorded only for control purposes to compare with the amount of alcohol actually transferred by measuring cups (clause 1.3.1. Instructions) to the alcohol storage (warehouse).

2.2.4. The transfer of alcohol is carried out by the head of production (chief technologist, process engineer, senior process engineer, process technician) to the head of the alcohol storage (warehouse) with the obligatory participation of a chemical engineer or laboratory chemist and an accountant. The chemical engineer or laboratory chemical technician, along with the head of production (chief technologist, process engineer, senior process engineer, process technician) and the head of the alcohol storage (warehouse) are responsible for the correct sampling, determination of the concentration and temperature of alcohol in merniks. The production manager (chief technologist, process engineer, senior process engineer, process technician), head of the alcohol storage (warehouse) and accountant are responsible for the transfer from production to the alcohol storage (warehouse) of all alcohol recorded by control alcohol-measuring devices, and the corresponding paperwork.

2.2.5. When transferring alcohol from production to an alcohol store (warehouse), concentration, temperature according to clause 1.3.3. The instructions, the correction for volumetric expansion and the amount of anhydrous alcohol are set in accordance with paragraphs. 2.1.3., 2.1.5., 2.1.6., 2.1.7. Instructions.

2.2.6. Alcohol located in pipelines after the measuring tanks, which transfer it from production to the alcohol storage (warehouse), is listed behind the alcohol storage (warehouse) and is taken into account when conducting a complete inventory of alcohol by completely draining it from pipelines and pumps and passing alcohol through the measuring tanks (clause 1.3 .1 Instructions).

2.2.7. At the end of the transfer of alcohol from production to the alcohol storage (warehouse), the fittings (faucet) installed after the measuring tanks in front of the pump and after the pump are sealed with the alcohol storage (warehouse).

To account for the daily production of alcohol, as well as by-products of distillation, according to the control alcohol-measuring devices and for draining, an act is drawn up on the production of alcohol and alcohol products and their transfer to the alcohol storage (warehouse) in the form N P-18 (Appendix 5).

2.2.8. In section II of form N P-18, the values \u200b\u200bcorresponding to the measurements of the dipsticks are indicated.

2.3. Issuance of alcohol to consumers from the supplier's warehouse

The release of alcohol is carried out in the presence of proper orders, a generally established power of attorney in the name of an authorized person and an administrative inscription on it of the head of the enterprise (organization) - supplier.

Replacing one grade and type of alcohol indicated in the orders with another is prohibited.

When dispensing alcohol, a sample is taken in the amount of 1 liter and after determining the concentration of alcohol according to clause 1.3.3. The instructions are poured into the container of the recipient as accounted for in the amount of alcohol dispensed.

For the dispensed alcohol, a specialized consignment note is filled out in the form of N 1-tpd (Appendix 6).

It is the responsibility of the chief (senior) accountant to control the legality of the sale of alcohol, the correctness of the bill of lading.

The chief (senior) accountant, who signed the bill of lading for the sale of alcohol on an overdue basis, bears responsibility together with the head of the enterprise (organization) as for the unscheduled sale of alcohol.

The export of alcohol from the warehouse of the supplier is carried out by the recipient according to the waybill, which replaces the export pass.

Alcohol must be completely removed from the supplier's warehouse on the same day when the bill of lading is issued.

2.4. Shipment of alcohol by rail

Alcohol for shipment by rail is released according to written orders signed by the director and the chief (senior) accountant of the enterprise (organization) or persons replacing them.

The order can be given either in the form of an administrative inscription on the alcohol dispensing order, or as a separate written order with the obligatory indication of the date and number of the order.

Before pouring alcohol into a railway tank car, the consignor carefully checks the suitability of the railway tank car in terms of its serviceability and the cleanliness of the boiler.

When alcohol is shipped, an employee of the supplier's laboratory must be present, who participates in checking the cleanliness of the tank, sampling alcohol, determining the concentration, temperature and height of underfilling of alcohol and confirms these data with his signature in the shipment report in the form N P-24 (Appendix 7).

The release of alcohol for pouring directly into a railway tank car or a tank truck (barrels) for delivery to the departure station is carried out in the manner provided for in Section 2.1. of this Instruction.

Release of alcohol from the supplier's warehouse to the station railway for its subsequent shipment, a bill of lading is issued, which is a pass for the export of goods from the territory of the enterprise (organization), an accompanying document along the route of vehicles and a settlement document for the services of a motor transport organization.

Alcohol transported without a bill of lading is considered stolen.

When alcohol is shipped to a railway station, where there is a station alcohol depot with a manager separate from the factory warehouse and with independent quantitative accounting of alcohol, an act is also issued in form N P-24, which is the basis for writing off actual losses of alcohol for operations of moving it from the supplier’s warehouse to alcohol base.

In this case, the acceptance of alcohol at the railway station from the person responsible for the safety of alcohol on the way is carried out by the head of the station base according to the act of form N P-24. After pouring alcohol, the railway tank is sealed and the locks are hung in accordance with the current rules for the carriage of goods by rail and the instructions of the Ministry of Railways.

Upon completion of pouring alcohol into railway tanks, an act is drawn up on the shipment of alcohol in the form N P-24, dated in the afternoon, according to the calendar stamp in the railway bill of lading.

The act in form N P-24 is drawn up in four copies, one of which remains with the supplier, and three are sent to the recipient: two - with the invoice and one - with the railway bill of lading.

In addition to the act on the shipment and acceptance of alcohol form N P-24, which regulates the relationship directly between the consignor and the consignee, the railway bill of lading is accompanied by a certificate of the quality of alcohol for each tank.

After sampling, the consignor, together with the road transceiver, measures the height of the underfill in the tank with a special standard metal ruler that has a state verification mark, on which divisions are made from top to bottom with an interval of 1 mm.

Transportation of alcohol by rail is carried out in accordance with the Rules for the carriage of goods (Appendix 8).

2.5. Shipment of alcohol by water

The release of alcohol to be transported by water is issued in the same way as the release of alcohol transported by rail, section 2.4. of this Instruction.

2.6. Alcohol release

for production and operational, laboratory

and other purposes

The release of alcohol from the alcohol storage (warehouse) for production, operational, laboratory and other purposes at enterprises (organizations) of various industries is carried out in accordance with the norms approved in the established manner, in strict accordance with the production program of the enterprise (organization) and the range of products and products, for the production of which provide for the consumption of alcohol.

Alcohol is released to production shops, laboratories by the head of the alcohol storage (warehouse) in accordance with Section 2.1. Instructions on the demand of form N P-29 (Appendix 9).

Blots, erasures and corrections not specified in the established procedure in the requirement are not allowed.

Managers and chief (senior) accountants of enterprises (organizations) are obliged to exercise systematic control over the correct release of alcohol for production and its use by workshops and laboratories for its intended purpose and within the established consumption rates.

The consumption of alcohol for technical and operational purposes (except for industrial processing) must be documented daily or as it is used to produce a certain batch of products, semi-finished products or conduct operations, depending on local conditions and production technology.

The act is signed by employees of workshops, laboratories and other departments of the enterprise (organization) directly involved in the acceptance and consumption of alcohol, and is approved by the head of the enterprise (organization).

Production shops and laboratories of enterprises (organizations) keep a daily record of the receipt and consumption of alcohol in a journal, which records the name and number of production operations and analyzes, the amount of alcohol consumed for each operation and in general for the day.

According to the accounting log, production shops and laboratories monthly compile and submit to the accounting department of the enterprise (organization) a report on the receipt and expenditure of alcohol for the production of products, semi-finished products, laboratory and other operational purposes, which shows the balance of alcohol at the beginning of the month, the receipt and consumption for the reporting month and the actual balance at the end of the month.

Alcohol balances at the beginning and end of the month are shown according to inventory data. The inventory is carried out in accordance with Section 6 of this Instruction.

According to the report, the actual consumption of alcohol for production and operational purposes is compared with the amount calculated according to the standards approved by the higher organization.

In cases where an excess consumption of alcohol is detected, the heads of the relevant departments of the enterprise (organization) submit explanations to the report indicating the reasons for the excess consumption.

The chief (senior) accountant of the enterprise (organization) informs the head of the enterprise (organization) and the higher organization about the presence of excess consumption of alcohol for production and operational purposes for taking the necessary measures.

3. TRANSPORTATION OF ALCOHOL

3.1. General provisions

3.1.1. Alcohol is transported by rail, road, river and sea transport in accordance with the rules applicable to these modes of transport.

Transportation of alcohol is carried out in special railway tanks: four-axle with two caps (type 23 and 24) with a carrying capacity of 50 tons (without a covered body) and two-axle (type 51 and 52) with a carrying capacity of 20 tons (with a covered body); non-special tanks with a carrying capacity of 50 tons, 60 tons; tankers, tankers, steel barrels, cans, bottles.

3.1.2. Transportation of alcohol without appropriate accompanying documents is prohibited.

3.1.3. If prior to the shipment of rectified alcohol in a railway tank car, tank truck or steel barrels, raw alcohol or by-products of rectification (ethyl alcohol head fraction, fusel oil) were transported, then this container must first be steamed, rinsed with water, after which the consignor must rinse and wipe with rectified alcohol. alcohol (Appendix 10).

The rectified alcohol taken for washing is written off as an expense, and the rinses obtained in this case are accounted for at the price of raw alcohol (Appendix 11).

Irreversible losses of alcohol during the washing of alcohol containers are charged to the supplier.

It is prohibited to write off the loss of alcohol for the washing of rail tank cars, tank trucks and other containers for the transport of alcohol in accordance with applicable standards without establishing actual losses.

3.1.4. Enterprises (organizations) that do not have access railroad tracks transport alcohol to the railway station (pier) of departure in tank trucks or steel barrels, which, like rail tank cars, must be carefully checked by the consignor in terms of purity and suitability for transporting alcohol.

3.1.5. If tank trucks or barrels, when transported to the station of departure for subsequent shipment by rail or water, were damaged or with broken seals, then the forwarder, in order to determine the amount of losses and the causes of the malfunction, returns them either back to the distillery of the plant, or delivers them to the on-site alcohol depot if there are her corresponding alcohol-measuring means. If necessary, overflow into another container is carried out along the route.

3.1.6. When transporting alcohol in tank trucks (steel barrels) to the station (pier) of departure for subsequent shipment by rail or water, the bill of lading is an accompanying document in which details must be filled in - the volume of alcohol and its concentration.

Similarly, the transportation of alcohol in tank trucks (steel barrels) from the station (pier) of destination to the enterprise (organization) of the recipient is processed.

3.1.7. The use of alcohol containers for any purpose other than the transport of alcohol is prohibited.

3.2. Transportation of alcohol received in the warehouse

supplier, by road (tank trucks, steel

barrels, cans, bottles)

Alcohol poured into a serviceable and clean container of the recipient, corked and sealed by the recipient, is transported under the responsibility of persons authorized by the enterprise (organization) to receive it.

Responsibility for the safety of alcohol during its transportation is borne by the recipient or the motor transport organization that carries out the centralized transportation of alcohol, with the liability of the vehicle fleet for its safety from the moment the alcohol is accepted through measuring tanks (clause 1.3.1. Instructions) at the supplier's warehouse.

The person financially responsible for the transported alcohol makes sure that there is no leakage along the way, and that the seals are intact.

Tank trucks for transporting alcohol must be in good working order, with devices for applying seals in places where alcohol can be accessed, and have the inscription “Flammable” in accordance with GOST 12.4.026-76 “Occupational safety standards system. Signal colors and safety signs.

Steel drums must be leak-free, with solidly threaded metal stoppers and fittings for sealing. Keys for screwing plugs must be copper-plated.

Drums must be stenciled (oil paint) indicating the owner, number of the drum, capacity, weight, date of measurement, as well as the inscription "Flammable".

During transportation, drums should be placed with the caps up, and linings should be placed under the drums so that the drums are motionless during the journey.

In the event of an increase in the volume of alcohol due to an increase in temperature, the barrels are not topped up by 0.5 dal in winter and by 1.0 dl in summer for every 20 dl of capacity.

The amount of alcohol by volume poured into each barrel is determined according to the readings of the measuring gauge (clause 1.3.1. Instructions).

Alcohol bottles are placed in special boxes, wooden crates or baskets.

Tank trucks, vehicles for transporting alcohol in steel barrels, cans, bottles must be equipped with fire extinguishing equipment in strict accordance with GOST 12.4.009-83 “Occupational safety standards system. Fire equipment for the protection of objects. Main types. Accommodation and service.

If the above requirements are not met, the transportation of alcohol is strictly prohibited.

3.3. Transportation of alcohol by rail

Alcohol is transported by rail in accordance with the "Rules for the carriage of goods" (Appendix 8).

Railway tanks for pouring alcohol must be supplied by the railway in a technically sound condition.

When inspected by the consignor, special attention should be paid to the good condition and cleanliness of the boiler, the hood and the safety inlet valve, the tightness of the closure of the hatches of the hood and the body, as well as the presence of gaskets and serviceable devices for applying seals and locks. The rollers and washers of the hinged connection of the hatch cover must be welded.

Note. Tanks with faulty drain devices, internal ladders, lids and winglets, with leaks in the boilers, without eyelets on the lids for sealing, and also without a rubber gasket, if there is a special groove for laying it, it is forbidden to serve and use it for filling.

Alcohol is pumped into the railway tank using a serviceable pump and sleeves (hoses) under the direct supervision of the person responsible for the shipment of alcohol.

Alcohol is poured into non-special railway tanks up to the level of the upper segment of the hatch.

Alcohol is poured into special railway tanks up to the line marked on the inner surface of the tank cap.

Pouring alcohol above or below the established height is allowed no more than 5 cm. When shipping alcohol by destination on the roads of the Caucasus and Central Asia, it is allowed to pour alcohol 10-15 cm below the established level.

3.4. Transportation of alcohol by water

Transportation of ethyl alcohol by river transport is carried out in accordance with the Charter of Inland Water Transport of the USSR and the Rules for the Transportation of Dangerous Goods, sea transportation - in accordance with current Rules maritime transport of dangerous goods.

Alcohol is transported in steel, hermetically sealed barrels in accordance with GOST 6247-79 “Welded steel barrels with rolling hoops on the side. Specifications”, GOST 13950-84 “Steel welded and rolling barrels with corrugations on the shell. Specifications”, ensuring the safety of cargo during loading, unloading, storage and transportation, as well as in bulk tankers.

In the regions of the Arctic, the Far North and remote regions of Siberia and the Far East, alcohol is transported in barrels in accordance with GOST 15846-79 “Products sent to the regions of the Far North and hard-to-reach areas. Packing, marking, transportation and storage.

Barrels of alcohol presented for transportation must be marked by the consignor in accordance with the Rules in force for sea and river transport.

Transportation of alcohol in tankers in bulk is regulated by a special Instruction.

For each package with alcohol in accordance with GOST 19433-81 “Dangerous goods. Classification and hazard signs” must be marked with a hazard sign.

Not later than 7 days before the cargo is presented for transportation, the consignor submits an application to the port (pier) in accordance with the Rules for the Transportation of Dangerous Goods (Appendix 12).

In accordance with the Charter of Inland Transport of the USSR, alcohol is transported accompanied by a conductor or a representative of the consignee.

4. ACCEPTANCE OF ALCOHOL

4.1. General provisions

4.1.1. Alcohol is accepted by the head of the alcohol storage (warehouse) with the obligatory participation of a chemical engineer or laboratory chemical technician, where available, or another competent person specially authorized by the management of the enterprise (organization).

4.1.2. Alcohol receivers are obliged to inspect and check the container and the condition of the signs on it to ensure the safety of products.

If the alcohol is delivered in a serviceable container, head. alcohol storage (storekeeper) in accordance with paragraphs. 4.1.1. and 4.1.5. Instructions accepts alcohol through measuring devices (clause 1.3.1. Instructions) with the determination of its volume, concentration according to clause 1.3.3. Instructions, temperature and calculation of the amount of anhydrous alcohol.

4.1.3. Alcohol is accepted only through measuring tanks that have passed state verification within the established time limits, have seals or stamps of the state verification, and certificates of their verification (clause 1.3.1. Instructions).

4.1.4. Acceptance of alcohol is carried out by full measurers in accordance with clause 2.1.3. Instructions.

4.1.5. A sample of alcohol to determine its concentration is taken in an amount of at least 1 liter and poured into one clean glass dish. According to the selected, thoroughly mixed combined sample of alcohol, its concentration is determined (clause 1.3.3. Instructions).

After analysis, the sample is discarded as taken into account in the amount of alcohol taken.

4.1.6. At the end of the last measurement, the total volume of alcohol is calculated and its average temperature in measuring cups is displayed (clause 2.1.5. Instructions).

4.1.7. The number of decaliters of anhydrous alcohol is determined in accordance with paragraphs. 2.1.6. and 2.1.7. Instructions.

4.1.8. Recipients of alcohol who do not have technical measuring instruments, warehouse and accounting for the arrival of alcohol are kept by weight and content of anhydrous alcohol.

To convert the mass of a water-alcohol solution into anhydrous alcohol, you must:

Determine the concentration of alcohol in this water-alcohol solution (clause 1.3.3. Instructions);

According to the table VI "Tables" (Appendix 2) at the intersection of the column "Alcohol content at 20 degrees. C in% (by volume) "with the corresponding indicator of one of the columns" Tenths of a percent of the alcohol content at 20 degrees. C" find the amount (in liters) of anhydrous alcohol in 1 kg of solution;

The found amount (in liters) of anhydrous alcohol in 1 kg of solution is multiplied by the mass of the water-alcohol solution.

Example. Determine the amount of anhydrous alcohol in a water-alcohol solution weighing 125 kg and a concentration of 96.3% (by volume).

According to the table VI "Tables" we find that the amount (liters) of anhydrous alcohol in 1 kg of solution is 1.1961 liters. The amount of anhydrous alcohol in 125 kg of a water-alcohol solution is:

1.1961 x 125 = 149.51 liters

To determine the mass of a water-alcohol solution of a given concentration in anhydrous alcohol, it is necessary to divide the amount of anhydrous alcohol contained in a water-alcohol solution by an indicator corresponding to the concentration of the solution (Table VI of the "Tables").

Example. Determine the mass of a water-alcohol solution with a concentration of 96.2% (by volume) in 298.55 liters of anhydrous alcohol.

According to the table VI "Tables" we find that in 1 kg of a water-alcohol solution with a concentration of 96.2 (by volume), the volume of alcohol is 1.1942 liters. The mass of the water-alcohol solution is:

298.55: 1.1942 = 250 kg.

4.1.9. All indicators, on the basis of which the amount of alcohol is determined, are recorded in the register of alcohol measurements in the form N P-23.

In the list of alcohol measurements, the residue manually selected when stripping a railway tank car (tanker) is recorded in the journal as a separate line marked “Clearing”.

4.1.10. At the end of each acceptance of alcohol, the accounting department of the enterprise (organization) reconciles the accounting of alcohol measurements with the data of the relevant receipt documents for the received alcohol.

4.1.11. Alcohol in anhydrous terms is accounted for by the recipient in the amount actually established upon acceptance by an act in the form N P-24.

The recipient is responsible for the amount of alcohol taken.

4.1.12. Alcohol-containing confiscations are accepted by the relevant enterprises (organizations) on written orders of administrative or judicial authorities.

Acceptance of alcohol-containing confiscations is carried out by a commission appointed by the head of the enterprise (organization), with the participation of a representative of the administrative or judicial body, by order of which they are transferred.

Upon acceptance, a thorough analysis of the water-alcohol solution is carried out in accordance with the rules of technochemical control.

An act is drawn up on the results of acceptance of alcohol-containing confiscated products indicating their quantity in terms of volume and content of anhydrous alcohol.

The accepted water-alcohol solution is deposited with the head of the alcohol storage (warehouse) against a receipt in the act.

4.2. Acceptance of alcohol received in tankers,

in steel barrels, cans and bottles

For the import of alcohol to the warehouse of the recipient, in the alcohol storage, a pass is issued indicating the number of the consignment note (form N 1-tpd), the number of places with intact and separately with broken seals and container numbers.

After registration at the checkpoint, alcohol is imported into the territory of the enterprise (organization).

If alcohol is delivered in a serviceable container (tank trucks, steel barrels, cans, bottles), then head. alcohol storage (warehouse) accepts alcohol in the manner specified in section 4.1. Instructions and upon completion of acceptance fills out an act in the form N P-24 (right side).

When alcohol is delivered to its destination in a faulty tanker truck or other container, as well as in the event of the arrival of alcohol in a tanker truck or container with broken seals, each such place is taken separately, on a commission basis, and the shortage of alcohol is determined for each, about which an act is drawn up in the form N П- 26 (Annex 13).

The difference between the amount of anhydrous alcohol poured at the supplier’s warehouse and the amount accepted at the recipient’s warehouse, minus the losses established according to the norms when filling into containers, transporting and pumping it out of containers at the recipient’s warehouse, is an excess permissible loss and is recoverable from the person financially responsible for the safety of the transported alcohol, at the list price of drinking ethyl alcohol.

The liability of such persons must be formalized in the prescribed manner.

When draining alcohol, care must be taken to ensure that tank trucks (barrels) are completely freed from alcohol.

In tank trucks (barrels) freed from alcohol, hatches and drain devices are sealed.

4.3. Acceptance of alcohol from the railway

To accept alcohol that arrived in a railway tank, the head of the recipient enterprise (organization) creates a commission with the obligatory participation of a person who is financially responsible for the safety of the received alcohol, a laboratory worker and a competent representative of a disinterested organization who has a certificate for the right to participate in the acceptance of alcohol ( appendix 14).

Upon the arrival of the tank, the commission immediately checks the technical serviceability of the tank and the integrity of the seals and locks of the consignor.

If the tank is in good condition and the seals and locks of the consignor are intact, the commission removes the seals and locks, measures the height of the underfilling of the tank with a special standard ruler, determines the temperature of the alcohol in the tank and its concentration according to clause 1.3.3. Instructions and accepts alcohol in accordance with clause 4.1. Instructions.

In the event of a discrepancy between the concentration of alcohol in the tank, shown in the railway bill of lading and in the act of shipment of alcohol, or in the event of the arrival of alcohol that does not meet the requirements of GOST (by smell, color and other indicators), the recipient takes samples in accordance with section 5 of the Instruction.

If alcohol arrives in a faulty specialized tank or with broken seals or locks of the consignor and if alcohol is in the cap of the tank, the acceptance of alcohol from the railway is carried out by the above commission of the consignee with the participation of the head of the station or his deputy and the acceptance officer of the station.

The determination of the amount of shortage (surplus) of alcohol is carried out in accordance with Appendix 5 to Section 41 of the Rules for the Carriage of Goods.

On the acceptance of alcohol, the commission draws up a commercial act, which indicates the height of the underfill, the height of the cap, the concentration and temperature of alcohol in the tank.

Note. If alcohol arrives in a non-specialized tank car or in a specialized one, when alcohol is in the tank boiler, the acceptance of alcohol from the railway is carried out by passing it through the measuring tanks according to clause 1.3.1. Instructions.

Alcohol is pumped out of the tank through a serviceable spiral sleeve lowered into the hatch of the tank. The rest of the alcohol is selected manually through the hatch by the workers in strict compliance with the requirements of clause 8.18. Instructions. Communications from railway tanks should be laid only to receiving measuring tanks without branches to other containers. The slope of the pipelines must ensure the complete discharge of alcohol from the tank into the receiving measuring tanks.

After accepting the alcohol, the commission must make sure that the tank is completely empty.

After the end of the drain, the consignee is obliged to put the rubber gasket back under the cover of the cap, hang the locks.

Empty tanks are sent to the home roads with full shipping documents.

Depending on local conditions, on the territory of the recipient, which has an access railway track, or at the destination station, alcohol is accepted by passing through measuring tanks (clause 1.3.1. Instructions) in the manner specified in clause 2.1.3. Instructions, followed by discharge into tanks located on the territory of the recipient, or into the on-site alcohol storage facilities.

If at the destination station the recipient does not have measuring tanks and alcohol storage, alcohol from the railway tank is poured into tank trucks (barrels) in the presence of the commission and transported to the recipient's territory (section 3.2. Instructions), where it is accepted in accordance with clause 2.1.3. Instructions.

The acceptance of alcohol is formalized by filling in the relevant sections of the act in the form N P-24 received from the supplier along with the railway bill of lading.

The start and end times of the alcohol drain are indicated according to the local time zone.

All details and indicators of the act are filled in ink clearly and legibly.

When describing the condition of seals and locks, one should not be limited to the indication “Seals and locks are in good order”, it is necessary to indicate their number, seal impressions and places of their application.

The recipient sends one copy of the act in the form N P-24 to the sender no later than 2 days after the acceptance of alcohol and one - to the sender's higher organization, and for alcohol received by import, one more copy - to the Ministry of Foreign Trade and the payer (for centralized settlements ).

Upon receipt of the commercial act, the consignee draws up a calculation of the shortage of alcohol transported in a railway tank car in accordance with Form N P-25 (Appendix 15) and, in accordance with this calculation, submits a claim to the Railway Administration.

For the shortage of alcohol established by a commercial act when alcohol is shipped for industrial processing or industrial consumption to enterprises entitled to receive alcohol at wholesale prices (excluding VAT), the consignees file claims against the railway at wholesale prices for alcohol (excluding VAT).

Upon receipt of a tank with alcohol in good condition and with unbroken seals, the recipient assumes at his own expense the loss of alcohol on the way by rail and during pumping and transportation performed by him within the limits of natural loss.

Losses of alcohol calculated by the sender when filling the tank are attributed to the sender. The recipient verifies that these losses have been calculated correctly.

For an excess shortage of alcohol, the recipient makes claims against the supplier at the same time as sending him an act in the form N P-24 no later than five days after the acceptance of the alcohol.

Until the claim is satisfied, the recipient is obliged to keep the seals of the sender removed from the rail tank car.

In the event of the arrival of a tanker without an act of departure (form N P-24), the recipient accepts alcohol on a commission basis with the participation of a competent representative of a disinterested party in the manner prescribed by this Instruction, drawing up acceptance by a preliminary act in form N P-24 (the right side of the front side of the act is filled in and the corresponding sections on the reverse side). The final registration of the acceptance of alcohol is made upon receipt from the supplier of the act in the form N P-24.

Overlimiting losses of alcohol are attributed to the guilty party (sender or recipient).

4.4. Acceptance of alcohol transported by sea

or river transport

Acceptance of alcohol transported by sea or river transport is carried out in the manner specified in section 4.1. Instructions.

5. ORDER OF SELECTION, STORAGE AND ACCOUNTING OF SAMPLES DURING SHIPPING

AND GETTING ALCOHOL

5.1. Alcohol is shipped and accepted in batches. A batch is considered to be the amount of alcohol of one name, one date of shipment, issued by one quality document.

When transported in tanks, each tank is taken as a batch.

To check the quality of alcohol, a sample is taken from barrels, bottles and cans from 10% of the number of places in the batch, but not less than from 3 places.

5.2. Point samples of alcohol are taken from bottles, cans and barrels after thorough shaking; from the tanks are taken by a sampler in equal portions from the upper, lower and middle layers.

The volume of the incremental sample should not be less than 200 ml. Point samples are placed in a clean glass bottle, previously rinsed with the same alcohol, and mixed thoroughly. The volume of the pooled sample should be 1.5 liters.

5.3. The combined sample is poured into three clean dry bottles with a capacity of 0.5 l each (GOST 13906-78 “Glass bottles for food liquids”), pre-rinsed with the same alcohol, and closed with cork or polyethylene corks fitted with parchment paper lining. The neck of each sealed bottle with a combined sample must be wrapped with a piece of cloth and tied with twine, the ends of which are sealed or waxed on a cardboard or wooden plate with a laced label.

The use of tar or sealing wax to fill the neck of dishes with a sample is not allowed.

The label with the combined sample indicates: the name of the organization whose system includes the manufacturing plant, the name of the manufacturing plant and the recipient, the name of the alcohol and the percentage composition of the feedstock, the amount of alcohol in the batch from which the sample was taken, the number of the invoice and certificate of as a batch (tank car) of alcohol, the date of sampling, the names and signatures of the persons who took the sample, as well as the number of the railway tank car and the number of the shipment certificate.

5.4. The combined sample in the amount of two bottles in accordance with GOST 13906-78 is stored in case of disagreement over quality, the third is sent to the laboratory for a complete analysis.

5.5. Alcohol samples taken from the railway tank car are not included in the alcohol shipment report and remain the property of the sender.

These samples are stored until receipt from the recipient of the certificate of acceptance of alcohol, and in the event of a claim from the recipient to the railway or to the sender - until the dispute is resolved in arbitration (court).

5.6. Before the shipment of alcohol from the tanks of the alcohol storage (warehouse), the laboratory determines the concentration of alcohol according to clause 1.3.3. Instructions.

5.7. When dispensing alcohol directly from the supplier's warehouse, at the request of the recipient, a sample is taken in the amount of 2 bottles with a capacity of 0.5 liters each (GOST 13906-78) from the recipient's alcohol with a note about this in the consignment note.

This sample is kept by the recipient.

The alcohol sample is sealed or sealed by the supplier, issued in accordance with clause 5.3. Instructions; labels, in addition, are sealed with the signatures of the deliverer and receiver of alcohol, indicating the date of issue of alcohol and the number of the consignment note.

5.8. When opening the arrived tank, the recipient, in the presence of the commission, takes a sample in the amount of 1.5 liters, for which a sampling report is drawn up (Appendix 16).

5.9. Upon arrival of the tank in good condition and with intact seals and locks, 1.0 l of the selected sample is transferred to the laboratory for a complete analysis, and the remaining sample in the amount of 0.5 l, if the alcohol meets the standard and quality specified in the shipping documents, is not subject to storage and accounted for at the place of acceptance of alcohol.

5.10. In case of discrepancy between the concentration of alcohol in the tank, shown in the railway bill of lading and in the certificate of shipment of alcohol, or in the event of the arrival of alcohol that does not meet the requirements of the standard (in terms of color, smell and other indicators), the recipient, after determining the concentration of alcohol (clause 1.3.3. Instructions) pours the sample into 3 bottles with a capacity of 0.5 l each (GOST 13906-78), two of which are sealed or fastened on a tag with a laced label with a wax seal of the recipient and stored in an alcohol storage (warehouse) under the control of the recipient's laboratory, the third is sent to the laboratory for a complete analysis.

Samples are sealed by the commission that accepted the alcohol, and are issued in accordance with clause 5.3. Instructions.

5.11. When opening an arrived faulty tank or a tank with broken seals and locks of the sender, in case of detection of a low concentration of alcohol, determined according to clause 1.3.3. The instructions are to take two samples of one liter each, which are sealed or sealed with a wax seal of the destination station, and 1.0 liters for a complete analysis in the laboratory.

One sample is sent for analysis and examination to a neutral laboratory at the direction of the railway, and the other is stored in the recipient's alcohol storage as a control sample.

Labels on bottles are issued in accordance with clause 5.3. Instructions, but instead of the date of filling, the date of discharge is indicated.

Properly sealed alcohol samples must be kept by the recipient for 2 months in case of arbitration or dispute resolution.

5.12. When shipped by the sender or accepted by the recipient, the alcohol samples taken for laboratory analysis are transferred on invoices (Appendix 17) to the laboratory with reflection in the log book for the movement of alcohol in tanks in the form N P-22 (Appendix 18) and written off to the laboratory in the log book movement of alcohol in the alcohol storage in the form N P-20 (Appendix 19).

5.13. Accounting for alcohol samples for analysis in the laboratory is kept in a special journal (Appendix 20). The remaining alcohol after a complete analysis is transferred for recycling.

5.13.1. Accounting for laboratory samples is carried out in liters with an accuracy of 0.01 deciliters of anhydrous alcohol.

5.14. Samples taken from railway tanks during shipment, stored in an alcohol storage (warehouse), are accounted for by the amount of anhydrous alcohol contained in them on a special personal account of the register of the movement of alcohol in tanks in the form N P-22 without being reflected in the register of the movement of alcohol in the alcohol storage in the form N P-20.

After the expiration of the storage period for samples taken from railway tanks during shipment, the latter are poured into tanks on a commission basis with the execution of an act on the discharge of samples indicating the type of alcohol, the date and number of the act of shipment, the number of samples and the amount of anhydrous alcohol contained in them and subsequent reflection in the consumption of a special personal account (Appendix 18).

5.15. In the event of disputes between suppliers and consumers of alcohol about the quality and concentration of the supplied alcohol, arbitration analyzes for inter-republican, inter-industry and import deliveries are carried out by the All-Union Scientific Research Institute of Fermentation Products (VNIIPrB) and the Ukrainian Research Institute of Alcohol and Distillery Industry (UkrNIISP); for other types of alcohol supply - by any neutral competent laboratory that has the appropriate alcohol measuring instruments.

6. ALCOHOL INVENTORY

6.1. On the 1st day of each month, an operational check of the presence of alcohol is carried out by measuring (tape measure, basting), the results of which are not reflected in accounting and warehouse records.

When measuring the level of alcohol, the requirements set out in paragraph 8.15 must be observed. Instructions.

6.1.1. Permissible discrepancies between journal balances of alcohol (minus accrued losses during storage and movement) and the results of measurements should not exceed 0.2% of the amount of alcohol according to the recorded data.

Otherwise, an inventory of alcohol residues is made by passing it through the measuring tanks.

6.1.2. The presence of alcohol is checked by a commission appointed annually by order of the director of the enterprise (organization).

The order is updated as the members of the commission change.

6.2. Sudden checks of the presence of alcohol are periodically made, which are carried out by a commission appointed by order of the director of the enterprise (organization) for each check.

6.3. The commission must include representatives of the laboratory and the accounting department of the enterprise (organization).

6.4. The check is carried out in all places of alcohol storage in alcohol storage facilities (warehouses), plant workshops, etc. in the presence of financially responsible persons.

6.5. The removal of alcohol residues and the results are documented for each storage location.

Checking the presence of alcohol by measurement is drawn up by an act in the form N P-27 (Appendix 21).

6.6. Once a year, during the period of least residues, the presence of alcohol is determined necessarily by passing it through measuring cups.

6.6.1. Enterprises (organizations) that do not have technical measures of class I, the presence of alcohol during the inventory is determined by mass, followed by recalculation of its mass into anhydrous alcohol (clause 4.1.8. Instructions).

Before pouring alcohol into a container, the weight of each individual barrel (or other container) must be established, which is indicated in the list of plumb lines.

The alcohol concentration will be determined in a sample from a storage tank or in a combined sample from all barrels (bottles, cans).

The list of plumb lines of alcohol, indicating for each plumb line the tare number, gross weight, tare and net weight, is signed by the inventory commission and is attached to the inventory act. The result of the column "net weight" is repeated in words.

In the act of inventory indicate the net weight, the concentration of alcohol at t +20 degrees. C, the indicator of the table. VI "Tables" and the number of decalitres found in the presence of anhydrous alcohol with an accuracy of 0.01 dal.

6.7. The act on the removal of residues (form N P-27) lists the capacities (dishes) in which at the time of the inventory there was no alcohol, i.e. the act must indicate all, without exception, the tanks, tanks, barrels, etc., assigned to the financially responsible person, intended for the storage and transportation of alcohol.

6.8. The act of removing alcohol residues must be drawn up on the day of the check and no later than the next day transferred to the chief (senior) accountant of the enterprise (organization) signed by members of the commission and financially responsible persons.

6.9. In the event of an excess or shortage of alcohol, the accounting department of the enterprise (organization) is obliged to demand a written explanation from the financially responsible person, after which the inventory commission issues a conclusion about the shortage or excess of alcohol.

6.10. The inventory act is submitted to the head of the enterprise (organization) for approval no later than the next day after the inventory.

6.10.1. If there is a shortage or surplus, the head of the enterprise (organization) gives an order to the accounting department to write off the actual losses of alcohol within the limits of natural wastage or capitalize the surplus, and is also obliged to take measures against those guilty of a shortage of alcohol in excess of the norms or in the formation of surplus resulting from improper operations with alcohol.

6.11. The posting of surplus or write-off of shortages of all grades and types of alcohol is carried out only according to the results of an inventory made by passing alcohol through measuring cups (clause 1.3.1. Instructions) or by weighing it.

6.11.1. It is forbidden to write off shortages of alcohol and posting excess when cleaning individual tanks.

6.12. The remainder in the tank of a small amount of alcohol must be transferred to another tank, according to the type and grade of alcohol, with a corresponding entry in the journal in form N P-22.

7. STORAGE OF ALCOHOL

7.1. General provisions

7.1.1. Alcohol must be kept in steel tanks different capacity and forms with the obligatory condition of the possibility of measuring the presence of alcohol in them by volume and installed both in open areas and in enclosed spaces that meet the requirements for premises of category A, class B-1a (for alcohol storage facilities closed type) and V-1g (for open-type alcohol storage facilities) in accordance with SNiP 11-90-81 " Industrial buildings industrial enterprises” and SNiP 11-2-80 “Fire safety standards for the design of buildings and structures”.

The dimensions of the room must be sufficient to store the provided supply of alcohol in it and install receiving or dispensing measuring tanks (clause 1.3.1. Instructions).

7.1.2. Graduation and measurement of stationary tanks and alcohol receivers for storing alcohol is carried out by the commission of the enterprise (organization) with the involvement of individual cases a specialized organization (when measuring and calibrating large-capacity tanks by dimensional method) at least once every 4 years and immediately upon detection of settlement or deformation.

7.1.3. Alcohol and camp barrels, bottles, as well as utensils for storing semi-finished products and production tanks of distilleries and distilleries are measured by the commission of the enterprise (organization) once every 3 years.

7.1.4. A small amount of alcohol can be stored in steel barrels according to GOST 13950-84, 6247-79, bottles according to GOST 1482-80 or metal flasks made by FL according to GOST 5037-78, carefully corked, sealed or sealed.

Storage and transportation of alcohol in galvanized steel or aluminum barrels and cans is not allowed.

7.1.5. All hatches, air vents, flange connections and taps of alcohol tanks installed in open areas must be sealed.

7.1.6. In the alcohol storage facility, each tank should be provided with free access from all sides for its inspection, with the installation of ladders and platforms for work on the tank cover (sampling, measuring the level of alcohol, steaming the tank, etc.).

In closed-type alcohol storages, the floor, walls and threshold must be cemented with iron. The floor should slope away from the door, with a pit, a pump, and communications to collect alcohol in case of spillage.

The sites of open alcohol storage facilities should be asphalted and bunded.

Each group of ground tanks must be fenced, lined with a solid earthen rampart or a dense wall made of non-combustible materials. The free volume inside the bunding should be equal to:

For stand-alone tanks - the full capacity of the tank;

For a group of tanks, the capacity of the larger tank.

The height of the bunding should be 0.2 m above the design level of the spilled liquid. The internal slopes of the embankment should be covered with asphalt or cemented.

7.1.7. Alcohol storage tanks are installed on a solid foundation, with a gasket under the bottom of the tank to avoid deflection, wooden beams, treated with a flame retardant by the method of deep impregnation, with a slight slope towards the drain pipe and are equipped with hatches according to the projects.

The drain pipe is attached at the lowest point of the bottom of the tank.

A reliable locking device is installed on the drain pipe; in addition, a safety (shut-off) valve controlled from the outside is installed on the drain hole inside the tank.

To monitor the level of alcohol in the tanks, explosion-proof automatic level limit switches are installed to prevent overfilling of the tanks; in exceptional cases, it is allowed to install float level indicators.

Installation of index glasses and test taps is not allowed.

Under the cover of the tank, in the bulk alcohol line, a hole is made to communicate with the atmosphere, in order to prevent the siphoning of alcohol.

The filling pipe should not reach the bottom of the tank by 200 mm and have a cutoff bevel of 45 degrees.

Outside, a locking device is placed on the bulk alcohol pipeline.

7.1.8. Company mechanic and manager once a month, the alcohol storage facility inspects the condition of the tanks, pipelines and fittings of the alcohol storage facility, with the results of the inspection recorded in a special log kept in the alcohol storage facility (Appendix 22).

The magazine must be numbered, laced, sealed with a wax seal of the enterprise (organization) and certified by the head or chief engineer (manager of production) of the enterprise (organization).

7.1.9. Before the first pouring of alcohol, the tank must be calibrated geometrically or volumetrically, equipped with a metal tape measure with millimeter divisions or a basting (iron or hardwood rail, with an iron strip laid in it, on which divisions are applied). The bottom of the basting (tape) must be provided with a copper tip - the fifth, excluding sparking during measurements.

Metal tape measure and basting must be certified public service metrology and have the stigma of the state verifier.

7.1.10. To calculate the maximum allowable loss of alcohol during storage, the surface (mirror) of evaporation of alcohol in the tank must be determined (Appendix 23).

7.1.11. The tank must have hatches for cleaning and hatches for lowering the basting (roulette) and taking samples.

The hatch for lowering the basting (roulette) must have a guide pipe up to 1 m long with holes or a cut along the length.

Each tank must be equipped with a breather valve with a flame arrester.

Tank manhole covers must be mounted on a rubber gasket and always tightly closed.

7.1.12. Reservoirs, tanks or barrels in the spring-summer period of the year should be filled with alcohol no more than 95% of the volume, and in the autumn-winter period of the year - no more than 97% of the volume.

7.1.13. From the main alcohol pipe to the tanks, branch pipes should be laid to each tank with taps at the beginning of the outlets. For alcohol of different grades, separate main pipes are mounted.

7.1.14. The alcohol storehouse (warehouse) must have the required number of technical measuring cups of the 1st class with a capacity of 0.5 to 1100 dal in accordance with GOST 13844-68, as well as exemplary mernik of the 2nd category with a capacity of 0.1 to 50 dal in accordance with GOST 8.400-80 and exemplary glass measures according to GOST 8.100-73.

7.1.15. Alcohol storage facilities (warehouses) must be equipped with fire and burglar alarms.

7.1.16. When leaving the alcohol storage (warehouse) or alcohol receiving department, financially responsible persons are required to lock the premises.

At the end of the working day or when leaving the territory of the enterprise, financially responsible persons must turn on the security and fire alarms, close the doors with a lock and seal them.

The seals are handed over to the guards with an entry in the guard log (on arrival they are accepted).

Electrical lighting must be turned off when leaving the premises.

7.1.17. The head of the alcohol storage (warehouse) keeps a quantitative account of alcohol in the income and expenditure journal in decalitres of anhydrous alcohol for individual tanks and grades of alcohol in the form N P-22 (Appendix 18).

The accounting journal must be numbered, laced and sealed with a wax seal of the enterprise (organization) and certified by the head and chief (senior) accountant of the enterprise (organization).

The results of turnover by income and expense, as well as the balance of alcohol, are displayed in the journal daily.

Entries in the journal are made in ink after the completion of the operation on the basis of properly executed documents with marks in them of the page numbers of the journal on which the operation is recorded.

At least once a month, income and expenditure transactions are reconciled with the data accounting.

7.1.18. When changing the head of the alcohol storage (warehouse), an inventory of alcohol is carried out by passing it through measuring tanks (clause 1.3.1. Instructions) or weighing it on a commodity scale.

7.1.19. Alcohol consumption rates provided for washing alcohol containers do not apply to washing tanks for storing alcohol.

If it is necessary to flush the tanks intended for the storage of alcohol, a one-time permission from a higher organization for the consumption of alcohol for the specified purpose must be obtained, and the strictest control must be established over its actual consumption.

Washing of tanks with alcohol is carried out after preliminary steaming and washing with water.

Flushing losses should be determined according to actual data determined by a commission specially appointed by the management of the enterprise (organization), but not more than 0.15 l b.s. per 1 sq.m of alcohol-wetted inner surface of the tank.

7.2. Determining the capacity of tanks

Depending on the size of the tanks, their capacity is determined by volumetric or dimensional (geometric) methods (Appendix 23).

7.2.1. With the volumetric method, water is poured in portions into a calibrated tank from a measuring tank (clause 1.3.1. Instructions), after which the liquid level is measured with a metal tape measure.

The volumetric method for grading large-capacity tanks is unsuitable, because it takes a long time, during which it is impossible to maintain a constant temperature, which reduces the measurement accuracy. The volumetric method is used for grading tanks of small capacity (up to 300 cubic meters).

Measurement of the capacity of tanks in a volumetric way can also be carried out by draining the liquid into a measuring tank (clause 1.3.1. Instructions). To do this, the tank is filled with water, kept to accept the ambient temperature for about 1.5 days, after which the water from the tank is drained through the measuring device (clause 1.3.1. Instructions). In this case, the water level in the tank is measured with a tape measure or a basting before and after draining each dipstick (clause 1.3.1. Instructions).

When measuring the height of the liquid level in the tank, the tape measure must have a load (lot) at the end.

The load is attached to the tape so that its lower surface, which is in contact with the bottom of the tank, coincides with the zero division of the tape. The divisions of the tape, which are closed by the load, are applied to the side surface of the load.

The difference between the readings of the previous and subsequent measurements on the measuring tape indicates the filling height (in mm) and corresponds to the capacity of the measuring tank.

The calibration table is compiled in the form of two columns: in the first column, the filling heights from the control plate are entered, and in the second - the volume corresponding to them in ascending order.

Measurement of the capacity of tanks is carried out by measuring instruments: up to 10 cubic meters - 1 dal; from 10 to 100 cubic meters - 10 gave; from 100 to 200 cubic meters - 75 gave; from 200 cubic meters and above - 250 gave.

7.2.2. The measurement method of grading large-capacity tanks (over 300 cubic meters) is usually carried out by specialized organizations.

Tanks are subject to calibration, the hull and foundation of which have taken a draft. Reservoirs that have been in operation for at least 3 months and are completely filled with alcohol are considered to have received sediment. Reservoirs that have not been in operation are filled with water before measurement and kept for 15 days.

When preparing tanks for calibration, it is imperative to comply with all safety requirements.

Measurement of tanks should be carried out only at positive air temperatures (up to +25 degrees C).

The initial data for determining the total capacity of the tank and its calibration are:

The circumference of the first lower belt (tsargi);

The total height of the tank and the height of each belt;

The taper of the reservoir as a whole and for each belt;

Wall thickness for each belt;

The volume of the bottom part of the reservoir (constant presence).

When measuring tanks with a capacity of more than 300 cubic meters, two methods are used simultaneously:

a) the bottom part of the tank to the surface of the control plate is measured by volumetric method. The volume of the bottom part should not exceed 3000 gave;

b) the cylindrical part of the tank body, starting from the control plate and above, is measured by a measuring method using special devices (hydrostatic level, tape measures with 10-, 20- or 30-meter steel tape, dynamometer with an upper limit of the measured force of 100 N (10 kgf ), a carriage, a small plumb line with a magnetic stand and a scale, thermometers with a division value of 0.5 degrees C).

When measuring the geometric dimensions of the tank, deformations of its body, taper, dents are taken into account.

The reference plate is the reference point from which the filling height is measured.

Measurement of the reservoir begins with determining the volume of its bottom part.

To measure the circumference of the lower chord at a distance of 200-300 mm below the seam of the connection of the two lower chords, a horizontal measurement line is applied using a hydrostatic level. The marks of this line are applied around the circumference of the tank every 1.5-2 m after the menisci of the liquid coincide in both tubes of the level.

The line is considered drawn correctly if the difference between the initial and final horizontal marks does not exceed 2 mm.

The measurement results are summed up with the introduction of corrections for the inaccuracy of the measuring tape graduation according to the state verification certificate.

The measurement of the height of the first lower side, made inside the tank, starts from the level of the control plate to the lower edge of the seam with the second chord. The height of the second side is measured from the edge of the seam with the first belt to the bottom edge of the seam with the third belt, etc. The results of measurements of individual belts are rounded off to whole centimeters, while maintaining the same overall height of the reservoir.

All violations of the shape of the tank body, i.e. the taper of the belts above the horizontal measurement line is determined by the deviation of the points on the tank belts from the generatrix of the cylinder. The lines of vertical measurements should be located so that they do not coincide with vertical welds.

The number of vertical lines for measuring the taper must be even and not less than 16. For tank diameters over 15 m, the number of measurement lines is increased by two for every 2 m of diameter above 15 m.

The taper is measured in two directions: when the carriage moves up, then down. The table records the average readings for each point. On each belt, three measurement points are selected: lower, middle and upper. The discrepancy between readings on the scale when the carriage moves up and down at each point should not exceed 5 mm.

Based on the measurement results, calibration tables are compiled, in which the filling height from the control plate is entered in 1 cm and the filling volume corresponding to them in dal, with an accuracy of the first decimal place.

During the operation period, when determining the total amount of alcohol in a large capacity tank, the filling height is set taking into account the correction for the temperature deformation of the steel tape (Table 4, Appendix 23).

According to the given filling height of the tank and according to the calibration tables, the volume of alcohol corresponding to it is found, to which a constant volume of the bottom part of the tank is added.

At the same time, for a more accurate determination of the volume of the tank, it is necessary to take into account the temperature deformations of its body.

To measure the temperature of the tank walls, thermometers are installed in five special cartridges: 4 of them are at the bottom, along the cardinal points, at the edge of the seam of the first and second belts, and one on the upper belt 300-350 mm below the tank cover.

To introduce a correction for temperature deformations of the tank, the average temperature of the hull is determined (section B of Appendix 23), followed by finding according to Table. 5 of appendix 23 of the correction factor, by which the filling volume determined from the calibration table is multiplied.

The correction for the change in the volume of the tank body depending on the pressure of the liquid is found in Table. 6 applications 23.

7.2.3. After a four-year period of operation of alcohol tanks with a capacity of more than 300 cubic meters, measured by a dimensional method, the taper of the lower belt of the tank is re-checked with a small plumb line and those located above with the help of a carriage.

If the readings on the scale deviate by more than +/- 1 cm in comparison with the data of previous measurements of the tank, it is re-calibrated. If the deviations are less than the above, re-calibration is not performed, and when measuring alcohol, previously compiled calibration tables are used.

8. SAFETY RULES FOR ACCEPTANCE, STORAGE,

TRANSPORTATION AND DISPOSAL OF ALCOHOL

8.1. Alcohol storage facilities in accordance with the "Rules for safety and industrial sanitation in the alcohol and alcoholic beverage industry"<*>, approved by the MPP of the USSR on May 16, 1978, and in accordance with SNiP 11-90-81, they belong to the production category “A” in terms of explosion and fire hazard, and to class B-1 a according to the PUE; electrical equipment and lighting of sites for the storage of alcohol, its acceptance and distribution - V-1,

In our institution, the income and consumption of ethyl alcohol are carried out in units of measurement - a bottle. Orders of the Ministry of Health of the Russian Federation No. 378 dated 06/17/13 and 183 dated 04/22/14 established that the write-off of alcohol should be carried out in kilograms. The pharmacist of our organization refuses to write off alcohol in kilograms, explaining that ethyl alcohol comes to the institution in vials. And in the table for converting alcohol in vials into kilograms, the average parameters are indicated, and the pharmacist refuses to take responsibility for the conversion error. How can an institution write off ethyl alcohol, in vials or in kilograms. If in kilograms, please explain the procedure for writing off in kilograms and who is responsible for the conversion - a pharmacist or an accountant?

Answer

In accordance with State Register Ethyl alcohol (ethanol) is a registered drug.

According to paragraph 6 of the Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions, consisting of state budget USSR, approved by the Order of the Ministry of Health of the USSR of 02.06.1987 N 747, this drug is subject to quantitative accounting.

The subject-quantitative accounting of ethyl alcohol is conducted in a medical institution -

in the journal, the form of which is given in the Rules approved.

In accordance with clause 1.6 of the Order of the Ministry of Health of the USSR dated 30.08.1991 N 245 "On the standards for the consumption of ethyl alcohol for health care, education and social security institutions", ethyl alcohol is dispensed to a health care institution on the basis of requirements signed by the head of the institution (department) and certified by the seal of the institution . Alcohol is sold by weight at the price established for medical institutions.

Officially approved weight units are kilograms, grams, milligrams. Liters are units of measurement for volume. In addition, in Appendix 1 "Standards for the consumption of ethyl alcohol for healthcare, education and social security institutions" to Order of the Ministry of Health of the USSR N 245 in All standards for the release of ethyl alcohol are given in grams.

Thus, accounting for ethyl alcohol in an institution, in departments should be carried out in grams (in terms of 1 kg).

Volume units can be specified in the "Name" line only as a reference in the invoice request.

Accounting for alcohol, as well as other drugs subject to subject-quantitative accounting, should be organized according to the recommendations below .

Taking into account the requirements of regulatory documents, it is necessary to develop a procedure for accounting for medicines, including alcohol, as part of an order on accounting policies and appoint persons responsible for the recalculation.

It is advisable to provide accounting in one unit of measurement: both income and write-off.

In accordance with job descriptions responsible persons (accountant, pharmacist, possibly members of the commission for the receipt and disposal of assets), it is necessary to ensure that alcohol is accounted for in the institution, taking into account the unit of measurement in grams, in accordance with order N 245 "On the standards for the consumption of ethyl alcohol for healthcare institutions ...".

The rationale for this position is given below in the materials of "Systems Lawyer" .

How to keep records of medicines subject to subject-quantitative accounting

Who keeps records

Subject-quantitative accounting of medicines for medical use should be kept by:
- drug manufacturers;
- pharmacies;
- medical institutions engaged in the circulation of medicines.

When the drugs arrive from the supplier, you can check to see if they have been withdrawn from circulation. To do this, use the electronic service "Search for drugs withdrawn from circulation". In the search box, enter the relevant data of the medicinal product (name, manufacturer, series, etc.). This is mentioned in.

What to Consider

Subject-quantitative records are kept for medicines for medical use, the list of which is approved by the Ministry of Health (formerly the Ministry of Health and Social Development) of Russia (). These include, in particular, ethyl alcohol, narcotic and psychotropic drugs, potent and poisonous drugs. The rest of the medicines are listed in the approved. The rules for including drugs in the list of medicines subject to subject-quantitative accounting are established in the approved.

Accounting for drugs subject to subject-quantitative accounting is maintained by an employee who is authorized by the head (for example, a head nurse, deputy head).

Accounting for narcotic drugs and psychotropic substances must be kept in and according to the approved ones.

Make entries in the journal on the basis of documents confirming transactions with narcotic and psychotropic substances. Do this at the intervals established by the order of the head of the institution. In this case, the established frequency cannot be less than once a day. File supporting documents or their copies in a separate folder, which you keep together with the registration log.

The retention period is five years from the date of the last entry. After this period, the logs can be destroyed. To do this, you need to draw up an act of destruction and approve it with the head of the institution.

Journals that are kept on paper, fill in with a ballpoint pen (ink). Before starting their maintenance, they must be bound, numbered and sealed with the signature of the head and the seal of the institution. Such magazines are opened for a calendar year.

If the institution maintains journals in electronic form, the procedure for maintaining them is somewhat different. Sheets of the electronic journal must be printed monthly, after which they are numbered and signed by a person authorized to maintain them. Such sheets should be bookmarked by drug name, dosage and dosage form. After a year, fold the bound sheets into a journal, seal them with the number of sheets and certify with the signature of an authorized person and the seal of the institution.

Entries in the journal must be made at the end of the working day on the basis of documents that confirm the receipt and consumption of medicines. Receipt reflect on the basis of each receipt document separately, indicating its number and date. Record consumption daily.

Some medicines can be accounted for in a simplified manner: to make records of them not daily, but once a month and without documentary evidence of each transaction. In particular, such accounting is provided for diethyl ether and potassium permanganate (each of the drugs in a concentration of 45% or more) when handling up to 10 kg per month. These drugs can be dispensed without a prescription.

File incoming and outgoing documents (copies of documents) in the order in which they are received by date.

On the last day of each month, an authorized employee must reconcile the actual availability of medicines with their balance in the journal. After that, you need to make the appropriate entries in the log.

Keep logs and documents (copies) to them in a metal cabinet (safe), the keys to which must be kept by an employee authorized to keep the log.

Keep the completed registration logs together with supporting documents in the archive of the institution.

Pharmacy account

The institution's pharmacy has some features documentation dispensing drugs subject to subject-quantitative accounting. Dispense such medicines from the pharmacy to financially responsible persons of departments (offices) of the institution according to separate requirements-waybills (f. 0504204) with the stamp and seal of the institution. In them, indicate the numbers of the case histories, surnames, names and patronymics of the patients for whom the medicines are prescribed. The requirement-consignment note is approved by the head of the institution. This is stated in the Instruction approved. For the rest, use general order dispensing medicines from pharmacies.

At least once a quarter, it is advisable for an accounting officer who keeps records of medicines to conduct random checks on the correctness of keeping medicine registers, as well as calculating the totals in invoice requirements (f. 0504204). At the same time, the accountant must sign the verified documents. Such a conclusion follows from the Instruction, approved, approved.

At least once a year (but not earlier than October 1 of the reporting year), in relation to medicines subject to subject-quantitative accounting, an inventory is carried out by type, name, packaging, dosage forms and dosages (Instructions approved).

Accounting in the departments of the medical institution

In the departments of the medical institution, medicines subject to subject-quantitative accounting are received from suppliers and issued to the departments (offices) by the chief (senior) nurse in the amount of the current need. Such medicines must be issued to departments (offices) according to separate requirements-waybills (f. 0504204).

At the end of each month, the chief (senior) nurse submits to the accounting department of the institution a report on the movement of medicines subject to subject-quantitative accounting, according to. This report is approved by the head of the institution.

Control and responsibility

Subject-quantitative accounting is a licensing requirement for institutions that are required to keep it (Provisions approved , Regulations approved , Regulations approved ). Control over its maintenance is carried out within the framework of license control ().

Attention: For the lack of subject-quantitative accounting, administrative responsibility is provided.

Lack of accounting will be qualified as a violation of the conditions stipulated by the license. Sanctions for such an offense are established by Article 14.1 of the Code of Administrative Offenses of the Russian Federation:

for institutions - a fine in the amount of 30,000 to 40,000 rubles;
for officials - a fine in the amount of 3,000 to 4,000 rubles.

Natalia Guseva, Director of the Center for Education and Internal Control of the Institute

additional professional education "International Financial Center", State Counselor of the Russian Federation of the 2nd class, Ph.D. n.

How to compose accounting policy for accounting purposes

All institutions, regardless of type, should develop and adopt an accounting policy for accounting purposes.

Accounting policies are formed separately for accounting and taxation purposes.

Why do you need an accounting policy

An accounting policy for accounting purposes is drawn up in order to establish the rules for conducting accounting in a particular institution, taking into account its specifics.

Form it based on the features of your structure, the powers performed, industry and other features of the activity (,).

A responsibility

If the institution does not have an accounting policy, there is no penalty for this. But during the audit, the tax inspector has the right to request an accounting policy. If it is not submitted on time, they will be fined:

institution - 200 rubles;
manager - 300-500 rubles.

What is included in the accounting policy

Accounting policies include:

Working chart of accounts (indicate the accounting accounts that institutions use);
- methods for assessing certain types of property and liabilities;
- the procedure for conducting an inventory of property and liabilities;
- the procedure for recording and disclosing events after the reporting date in the reporting;
- rules of document circulation and accounting information processing technology. Including the procedure and terms for the transfer of primary documents according to the workflow schedule;
- forms of primary documents, accounting registers and other documents for which there are no unified forms;
- how to conduct internal financial control;
- provision on what reserves to create, and methods of their accounting;
- other solutions that are necessary for organizing and maintaining accounting.

Situation: is it possible in the accounting policy for accounting purposes to fix different methods of valuation for different groups of inventories

Yes, you can.

Inventories can be written off as expense at the actual cost of each unit or at the average actual cost (). There are no restrictions in the legislation on the choice of the valuation method for different groups of inventories.

Fix each of the selected methods for assessing groups of inventories in the accounting policy for accounting purposes. For example, to write off medicines at the actual cost of each unit, and other inventories - at the average actual cost.

Professional help system for lawyers, where you will find the answer to any, even the most complex question.

If on industrial enterprise an antiseptic solution (alcohol) was received for the treatment of equipment;

Firstly, the circulation of ethyl alcohol is accompanied by a package of documents described below in Article 10.2 of Law No. 171-FZ. In particular, in addition to TORG-12, there should be a TTN, a certificate for TTN, and so on. More details below.

Alcohol is an MPZ, respectively, M-4 or similar is issued upon acceptance primary document. Read more about posting in paragraph 2 of the answer.

Alcohol consumption is carried out on the basis of a limit-fence card, if unified forms are used. More details in point 3 of the answer.

In addition, the organization must keep records of alcohol in accordance with the instructions below, which describe the procedure for the transfer of alcohol, its inventory and write-off. More details in point 5 of the answer. The forms of documents used are in the appendix to the instruction http://vip.1gl.ru/#/document/97/72944/infobar-attachment/?step=18

Rationale

1. FEDERAL LAW DATED November 22, 1995 No. 171-FZ

“Article 10.2. Documents accompanying the circulation of ethyl alcohol, alcoholic and alcohol-containing products

1. The circulation of ethyl alcohol, alcoholic and alcohol-containing products is carried out only if the following accompanying documents certifying the legality of their production and circulation are available:

1) waybill;

2) certificate attached to customs declaration(for imported ethyl alcohol, alcoholic and alcohol-containing products, with the exception of ethyl alcohol, alcoholic and alcohol-containing products, which are goods of the Customs Union);

3) a certificate attached to the bill of lading (for ethyl alcohol, alcoholic and alcohol-containing products, the production of which is carried out on the territory of the Russian Federation, as well as for imported ethyl alcohol, alcoholic and alcohol-containing products that are goods of the Customs Union);

4) notification (for ethyl alcohol (including denatured alcohol) and bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of finished products);

5) certified by the signature of the head of the organization and (if there is a seal) by its seal, a copy of the notice of payment of the advance payment of excise with a note tax authority at the place of registration of the buyer on the payment of the advance payment of excise duty or a copy of the notice of exemption from the payment of the advance payment of excise duty with a note from the tax authority at the place of registration of the buyer on the exemption from the payment of the advance payment for the purchase (except for imports) and deliveries (except for exports) of ethyl alcohol and (or) cognac distillate (cognac spirit).

2. Ethyl alcohol, alcoholic and alcohol-containing products, the turnover of which is carried out in the complete or partial absence of the accompanying documents specified in paragraph 1 of this article, are considered products that are in illegal circulation.

Andrey Kizimov, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to arrange and reflect the receipt of materials in accounting

The receipt of materials is processed by the storekeeper or other financially responsible person of the warehouse. Compose credit note the responsible officer must the same day. In one copy in the form approved by the head. It could be:

unified form No. M-4 (Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a);
the form you created yourself. It is important that it contains all the necessary details (part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ).

Usually, a separate receipt note is issued for each delivery. However, when several batches of bulk homogeneous goods arrive from the same supplier during the day, it is permissible to act differently. The storekeeper has the right to draw up one receipt order. To do this, at the end of the day, he determines the total for all goods from one supplier and indicates it in the incoming order.

3. Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

How to issue and reflect in accounting and taxation the release of materials into operation (production)

The issue (transfer) of materials for operation (production) is documented with the following documents:

a limit-fence card (form No. M-8) is used for the systematic use of materials, when the norms and plans for their consumption are approved;
waybill for the release of materials to the side (form No. M-15) is used in cases where materials are transferred to a territorially remote subdivision;
the requirement-waybill (form No. M-11) or warehouse accounting card (form No. M-17) is used in other cases.

Such rules are established by paragraphs , and Guidelines, approved .

Chief Accountant advises: standard forms documents that are in the albums of unified forms and approved by the resolutions of the State Statistics Committee of Russia, it is not necessary to apply. Therefore, organizations have the right to develop a single act to write off materials. In it, you can specify only the required details and those that are important for the organization based on the specifics of the activity.

Use the same documents to write off property worth up to 40,000 rubles. (another limit established in the accounting policy), which, according to other characteristics, corresponds to fixed assets. This is due to the fact that in accounting its cost is written off similarly to materials (paragraph 4, clause 5 of PBU 6/01, letter of the Ministry of Finance of Russia dated May 30, 2006 No. 03-03-04 / 4/98).

accounting

86.7291 (6,8,9)

Write off the materials transferred to production (operation) as expenses at the time of their release from the warehouse, that is, at the time of drawing up documents for the transfer of materials to operation (production) (clause 93 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. No. 119n).

The chief accountant advises: to determine the moment of actual use of materials in production, additional reporting forms can be used. For example, a report on the use of materials in production. This will reduce the cost of the reporting period for the cost of materials whose processing has not been started.

This is also recommended by some industry guidelines (p. and methodological recommendations, approved by the order of the Ministry of Agriculture of Russia dated January 31, 2003 No. 26). In addition, the moment of actual consumption of materials is also important for tax purposes. For more information on this, see How to take into account material expenses when calculating income tax and How to write off expenses for the purchase of raw materials and materials when simplifying.

In accounting, record the release of materials by posting:

Debit 20 (23, 25, 26, 29, 44, 97…) Credit 10 (16)
- written off materials.

"Control public policy in the field of regulation of the alcohol market, considered a letter on the application of certain industry documents in the field of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and reports the following.

The procedure for accounting for the volume of production and turnover of ethyl alcohol is determined by Decree of the Government of the Russian Federation of June 19, 2006 N 380 "On accounting for the volume of production and turnover (excluding retail sales) of ethyl alcohol, alcoholic and alcohol-containing products."

"Instruction for the acceptance, storage, release, transportation and accounting of ethyl alcohol", approved by the Ministry of Food Industry of the USSR on September 25, 1985 (hereinafter referred to as the Instruction), is valid, in particular, the provisions of the Instruction governing the measurement of the volume of alcohol with metal technical measuring instruments are used in law enforcement practice (Decree of the Federal arbitration court Ural District dated June 29, 2010 N F09-4965 / 10-C1).

5. INSTRUCTION OF THE USSR MINISTRY OF FOOD PRODUCTION DATED 25.09.1985 No. B/N

“2.6. Alcohol release
for production, operational, laboratory
and other purposes

Alcohol is dispensed to production shops, laboratories by the head of the alcohol storage (warehouse) in accordance with section 2.1 of the Instructions on demand form No. P-29 (Appendix 9).

Blots, erasures and corrections not specified in the established procedure in the requirement are not allowed.

Alcohol balances at the beginning and end of the month are shown according to inventory data. The inventory is carried out in accordance with Section 6 of this Instruction.

The actual consumption of alcohol for production and operational purposes according to the report is compared with the amount calculated according to the standards approved by the higher organization.

6. Alcohol inventory

When measuring the level of alcohol, the requirements set forth in paragraph 8.15 of the Instructions should be observed.

Otherwise, an inventory of alcohol residues is made by passing it through the measuring tanks.

6.1.2. The presence of alcohol is checked by a commission appointed annually by order of the director of the enterprise (organization).

The order is updated as the members of the commission change.

6.2. Sudden checks of the presence of alcohol are periodically made, which are carried out by a commission appointed by order of the director of the enterprise (organization) for each check.

6.3. The commission must include representatives of the laboratory and the accounting department of the enterprise (organization).

6.4. The check is carried out in all places of alcohol storage in alcohol storage facilities (warehouses), plant workshops, etc. in the presence of financially responsible persons.

6.5. The removal of alcohol residues and the results are documented for each storage location.

Checking the presence of alcohol by measurement is documented by an act in the form No. P-27 (Appendix 21).

6.6. Once a year, during the period of least residues, the presence of alcohol is determined necessarily by passing it through measuring cups.

6.6.1. Enterprises (organizations) that do not have technical measuring instruments of class I, the presence of alcohol during the inventory is determined by weight, followed by recalculation of its mass into anhydrous alcohol (clause 4.1.8 of the Instruction).

Before pouring alcohol into a container, the weight of each individual barrel (or other container) must be established, which is indicated in the list of plumb lines.

The alcohol concentration will be determined in a sample from a storage tank or in a combined sample from all barrels (bottles, cans).

6.7. The act on the removal of residues (form No. P-27) lists the capacities (dishes) in which at the time of the inventory there was no alcohol, i.e. the act must indicate all, without exception, the tanks, tanks, barrels, etc., assigned to the financially responsible person, intended for the storage and transportation of alcohol.

6.10. The inventory act is submitted to the head of the enterprise (organization) for approval no later than the next day after the inventory.

6.11. The posting of surpluses or write-off of shortages of all varieties and types of alcohol is carried out only according to the results of an inventory made by passing alcohol through measuring cups (clause 1.3.1 of the Instructions) or by weighing it.

6.11.1. It is forbidden to write off shortages of alcohol and posting excess when cleaning individual tanks.

6.12. The remainder in the tank of a small amount of alcohol must be transferred to another tank, according to the type and grade of alcohol, with a corresponding entry in the log in the form No. P-22.

I.V. Artemova,
chief accountant, consultant

Active restriction of the use of ethyl alcohol in healthcare facilities has been carried out for more than 5 years, since 2006, after the introduction of licensing the right to work with products containing ethyl alcohol.From July 1, 2012 the concept of "ethyl alcohol" will be expanded. In addition, the concept of "ethyl alcohol according to pharmacopoeial articles" will be introduced. This means that there will be more controversial issues (taking into account alcohol-containing wipes and antiseptics based on ethyl alcohol, rationing fuel consumption for alcohol lamps, etc.) Some of the outstanding issues can be resolved by making changes to the accounting policy of the institution in connection with the entry into force of certain provisions federal law 07/18/2011 No. 218-FZ.

General requirements for the organization of accounting

The tightening of control over the prescription and dispensing of ethyl alcohol, as well as alcohol-containing drugs, made it possible to streamline the expenditure of these funds and reduce the production of many alcohol-containing tinctures and extracts. In addition, based on the use of new antiseptic agents, it became possible to limit the use of alcohol in medical procedures. The restriction policy is built on a solid regulatory framework that governs General requirements to the accounting procedure for ethyl alcohol, which are established by the following regulatory documents:

1)	by order of the Ministry of Health and Social Development of Russia dated December 14, 2005 No. 785"On the procedure for dispensing medicines" (hereinafter - Order No. 785);
2)	order of the Ministry of Health of the USSR dated 01/08/1988 No. 14"On Approval of Specialized (Intradepartmental) Forms of Primary Accounting for Self-supporting Pharmacy Institutions" (hereinafter - Order No. 14);
3)	federal law dated 12.04.2010 No. 61-FZ"On the Circulation of Medicines" (hereinafter - Law No. 61-FZ);
4)	Order of the Ministry of Health of the USSR dated August 30, 1991 No. 245 "On the norms for the consumption of ethyl alcohol for healthcare, education and social security institutions" (hereinafter - Order No. 245);
5)	order of the Ministry of Health of Russia dated 06/24/1999 No. 250"On the introduction of a regulation on the procedure for allocating quotas for the purchase and supply of ethyl alcohol for medical purposes" (hereinafter - Order No. 250);
6)	instruction on the acceptance, storage, release, transportation and accounting of ethyl alcohol, approved by the USSR Ministry of Food Industry of September 25, 1985 (hereinafter referred to as the Instruction on Accounting for Alcohol).

Alcohol release

The procedure for dispensing alcohol from pharmacies is established by Order No. 785, in accordance with Annex No. 1 to which ethanol refers to medicines subject to subject-quantitative accounting in pharmacies, drug wholesalers, medical institutions and private practitioners. Note that the procedure for accounting for medicines subject to subject-quantitative accounting is not established by the current legislation.
Internal control compliance by pharmacy employees with the procedure for dispensing medicines subject to subject-quantitative accounting is carried out by the head (deputy head) of the pharmacy or a pharmaceutical worker authorized by him ( clause 4.1 Order No. 785). Therefore, accounting for ethyl alcohol should be carried out in a journal in the form approved by internal order head of the institution.
For pharmacies, Order No. 14 is currently in force, which establishes form AP-10"Journal of registration of poisonous, narcotic, other medicines and ethyl alcohol". Health care facilities can also use this form for the subject-quantitative accounting of alcohol or develop your own version on its basis.
Order No. 14 approved recommendations on filling out the journal AP-10. The magazine opens for a year. For each packing, dosage, name of medicines, a separate sheet (spread) is assigned. The receipt is reflected in the journal for each receipt document separately, indicating the number and date. The expense is recorded in daily totals with a division into outpatient prescription leave and leave to medical institutions, pharmacies and departments of a pharmacy, a store.

Plan the schedule for the issuance and write-off of ethyl alcohol. Standards for the consumption of ethyl alcohol for health care institutions. Basic concepts, terms and definitions

Answer

If on industrial enterprise an antiseptic solution (alcohol) was received for the treatment of equipment;

General requirements for the organization of accounting

Alcohol release

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