Account 23 ancillary production at the end of the month. How to reflect the costs of auxiliary production in accounting. What are ancillary industries

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Account 23 "Auxiliary production"

Account 23 "Auxiliary production" is intended to summarize information on the costs of production, which are auxiliary (auxiliary) for the main production of the organization. In particular, this account is used to record the costs of production, providing:

• service various types energy (electricity, steam, gas, air, etc.);
• transport service;
• repair of fixed assets;
• production of tools, stamps, spare parts; construction details, structures or enrichment building materials(mainly in construction organizations); construction of (temporary) non-title structures;
• mining of stone, gravel, sand and other non-metallic materials;
• logging, sawmilling;
• salting, drying and preserving agricultural products, etc.

The debit of account 23 "Auxiliary production" reflects direct costs associated directly with the release of products, performance of work and provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from marriage. Direct costs directly related to the production of products, the performance of work and the provision of services are written off to account 23 "Auxiliary production" from the credit of the accounts of accounting for production stocks, settlements with employees for wages, etc. Indirect costs associated with the management and maintenance of auxiliary production, debited to account 23 "Auxiliary production" from accounts 25 "General production expenses" and 26 "General expenses". If appropriate, the costs of servicing production can be taken into account directly on account 23 "Auxiliary production" (without prior accumulation on account 25 "General production costs"). Losses from marriage are written off to account 23 "Auxiliary production" from the credit of account 28 "Marriage in production".

The credit of account 23 "Auxiliary production" reflects the amount of the actual cost of completed production, work performed and services rendered. These amounts are debited from account 23 "Auxiliary production" to the debit of accounts:

• 20 "Main production" - when selling products (works, services) to the main production;
• 29 "Service industries and farms" - when selling products (works, services) to service industries or farms;
• 90 "Sales" - when performing work and services for third parties;
• 40 "Output of products (works, services)" - when using this account to account for production costs, etc.

The balance of account 23 "Auxiliary production" at the end of the month shows the value of work in progress.

Analytical accounting on account 23 "Auxiliary production" is carried out by type of production.

Account 23 "Auxiliary production" corresponds with the accounts:

Account 23 "Auxiliary production" is intended to summarize information on the costs of production, which are auxiliary (auxiliary) for the main production of the organization. In particular, this account is used to record the costs of production, providing:

maintenance of various types of energy (electricity, steam, gas, air, etc.);

transport service;

repair of fixed assets;

production of tools, stamps, spare parts; construction details, structures or enrichment of building materials (mainly in construction organizations);

construction of (temporary) non-title structures;

mining of stone, gravel, sand and other non-metallic materials;

logging, sawmilling;

salting, drying and preserving agricultural products, etc.

The debit of account 23 "Auxiliary production" reflects direct costs associated directly with the release of products, the performance of work and the provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from marriage. Direct costs directly related to the production of products, the performance of work and the provision of services are written off to account 23 "Auxiliary production" from the credit of the accounts of accounting for production stocks, settlements with employees for wages, etc. Indirect costs associated with the management and maintenance of auxiliary production, debited to account 23 "Auxiliary production" from accounts 25"Overall production expenses" and "General expenses". If appropriate, the costs of servicing production can be taken into account directly on account 23 "Auxiliary production" (without preliminary accumulation on account 25"overhead costs"). Losses from marriage are written off to account 23 "Auxiliary production" from the loan accounts 28"Marriage in production".

The credit of account 23 "Auxiliary production" reflects the amount of the actual cost of completed production, work performed and services rendered. These amounts are debited from account 23 "Auxiliary production" to the debit of accounts:

"Serving industries and farms" - when selling products (works, services) to service industries or farms;

"Output of products (works, services)" - when using this account to account for production costs, etc.

The balance of account 23 "Auxiliary production" at the end of the month shows the cost of work in progress.

Analytical accounting on account 23 "Auxiliary production" is carried out by type of production.

Account 23 "Auxiliary production"
corresponds with accounts

Chart of Accounts Application: Account 23

• Capital construction on its own: reflection in accounting

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• Renting Cows: Accounting

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• Accounting methodology in ferrous and non-ferrous metallurgy

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• Options for calculating the cost in "1C: Accounting 8", ed. 3.0

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• The right to independently determine the composition of direct costs should be used with caution

  From the need to take into account the technological features of production. Depreciation deductions. Let's start ... in the Decree of the AS ZSO dated May 23, 2016 No. Ф04-1219 ... in the following. The organization is engaged in the production of glass containers. For a glass-forming machine ... accounting for the costs of the main and auxiliary industries for tax accounting purposes) ... technical waste or to the accounts of raw materials. To justify ... the applicant’s lack of account 28 “Marriage in production”, while ... In the Resolution of the AS PO dated November 23, 2016 No. F06-5301 ...

• Separate accounting of expenses and revenues for the supply of products as part of the execution of the state defense order

  Organizations fulfilling the state order at the expense of the federal budget, separate accounting ...); - The procedure for determining the composition of costs for the production of defense products supplied by ..., approved by order of the Ministry of Industry and Energy of Russia dated 08.23.2006 N 200 (hereinafter ... determining the amount of costs necessary for the production and sale of each unit subject to ... (expenses for maintenance of the main and auxiliary industries, administrative and management expenses, expenses for ...

• Logistics costs: accounting and taxation

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• Accounting costs in the HOA

  ...) activities are reflected in the debit of account 20 "Main production"; - the costs of the HOA ... documents, auxiliary statements are reflected in the debit of account 20 "Main production", in ... documents, auxiliary statements are reflected in the debit of account 29 "Serving industries and farms ... according to the application of the Chart of Accounts on the credit of account 29" Servicing industries and farms ... and non-profit organizations", N 23, December 2015")). By...

• A new plan for the introduction of technical means for carrying out ORM

  The activity itself is financed by proceeds from buyers (customers ... for this type of equipment ** 23, 25 02 * Produced ... one of the indicated accounting accounts is selected: auxiliary costs or overhead ... expenses (depending on the accounting system ) Using the account ... accounting for the costs of the main production is not entirely correct ... the technical means provided by them 23, 25 60 Paid for services ...

• VAT in 2018: clarifications from the Ministry of Finance of Russia

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• Misuse and misappropriation of funds. Overview of Arbitration Practice

  In the Decree of the AC VSO dated January 23, 2019 No. A74-2693 / ... funds. By virtue of Art. 23 of the Federal Law of 29.12 ..., administrative, economic, production, educational and auxiliary, medical and other workers carrying out ... the State Sanitary Doctor of the Russian Federation of 07.23.2008 No. 45, who ... nutrition, who carry out production activities culinary products, flour confectionery ... examination of drivers of vehicles at the expense of compulsory medical insurance ...

• income tax in 2017. Clarifications of the Ministry of Finance of Russia

  As a result of the operations carried out at the expense of targeted revenues, the indicated ... services related to auxiliary activities in the field of crop production and post-harvest ..., the debt to the taxpayer is covered by insurance compensation within a certain ... , since it is repaid at the expense of the sums insured. Letter dated May 23, 2017... overdue debts should be covered by insurance indemnity. Therefore, there is no reason...

• Review of letters from the Ministry of Finance of the Russian Federation for May 2018

  Remote technical support, which are of an auxiliary nature in relation to the services of ... real estate, indicates the indicators from the invoice issued by the seller during the sale ... VAT presented to the manufacturer in the process of production and sale of this equipment, not ... limited responsibility. Letter dated May 23, 2018 No. 03- ... of the territory of the Russian Federation. Letter of May 23, 2018 No. 03-..., do not apply. The above norms of Chapter 23 of the Tax Code of the Russian Federation do not contradict the provisions ...

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• Arbitration practice: misuse of budgetary funds and compulsory medical insurance funds

  The position of the court. By virtue of Art. 23 of Law No. 273-FZ to professional ... - technical, administrative, economic, production, educational and auxiliary, medical and other workers performing ... norms for other workers performing auxiliary functions, for the remuneration of which ... food , which carry out activities in the production of culinary products, flour confectionery and ... provision of these powers is carried out at the expense of subventions from the regional budget provided ...

Account 23 "Auxiliary production" is intended to summarize information on the costs of production, which are auxiliary (auxiliary) for the main production of the organization. In particular, this account is used to record the costs of production, providing:

• maintenance of various types of energy (electricity, steam, gas, air, etc.);
• transport service;
• repair of fixed assets;
• production of tools, stamps, spare parts; construction details, structures or enrichment of building materials (mainly in construction organizations);
• construction of (temporary) non-title structures;
• mining of stone, gravel, sand and other non-metallic materials;
• logging, sawmilling;
• salting, drying and preserving agricultural products, etc.

The debit of account 23 "Auxiliary production" reflects direct costs associated directly with the release of products, performance of work and provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from marriage. Direct costs directly related to the production of products, the performance of work and the provision of services are written off to account 23 "Auxiliary production" from the credit of the accounts of accounting for production stocks, settlements with employees for wages, etc. Indirect costs associated with the management and maintenance of auxiliary production, debited to account 23 "Auxiliary production" from the accounts "General production expenses" and "General expenses". If appropriate, the costs of servicing production can be taken into account directly on account 23 "Auxiliary production" (without prior accumulation on account 25 "General production costs"). Losses from marriage are written off to account 23 "Auxiliary production" from the credit of account 28 "Marriage in production".

The credit of account 23 "Auxiliary production" reflects the amount of the actual cost of completed production, work performed and services rendered. These amounts are debited from account 23 "Auxiliary production" to the debit of accounts:

• "Primary production" - when selling products (works, services) to the main production;
• “Service industries and farms” - when selling products (works, services) to service industries or farms;
• "Sales" - when performing works and services for third parties;
• “Output of products (works, services)” - when using this account to account for production costs, etc.

The balance of account 23 "Auxiliary production" at the end of the month shows the value of work in progress.

Analytical accounting on account 23 "Auxiliary production" is carried out by type of production.

Account 23 "Auxiliary production" corresponds with the accounts:

Manufacturing businesses record costs in multiple accounts. Consider accounting on account 23 using examples with postings and samples. We will analyze how to take into account the costs of the repair shop, boiler room and fleet.

But before reading about it, check your level of knowledge. Solve the problem on this page - compose and record the postings yourself. This will help two normative documents: PBU 10/99 and Instructions for the Chart of Accounts. Then see if your solution is correct. If you still have questions, then look for answers to them in the article.

• From this article you will learn:
• Where are the costs of auxiliary production taken into account

What production is called auxiliary

Consider how an enterprise keeps records on account 23. A manufacturing enterprise is, as a rule, a lot of shops and departments. Each of them has its own work, but they are all interconnected - like parts in one big mechanism. Remember, like Mayakovsky? “I make nuts, and you make screws for the nut. And everyone’s work goes straight to the assembly shop ... And then a steam locomotive comes out to carry us and you and carry us.

At the same time, the roles of different departments are not equivalent. There are main workshops - those from which finished products come out. And there are helper shops. They can produce products that are needed for the operation of the main workshops, provide them with services, perform work for them, and so on. Such productions are called auxiliary. In particular, they include auxiliary repair shops, boiler houses, own power plants and vehicle fleets. Auxiliary industries can also produce spare parts, production and household equipment.

Part of the work of the assistant workshop can be performed for another auxiliary unit. For example, for a service economy. And of course, the results of the work of auxiliary production can be sold to the side. But still, its main task is to help the main workshops.

task

How to account for the cost of auxiliary production.

Zavod LLC has a boiler house that heats all the premises. In February, its direct costs amounted to 808,320 rubles, including:

• wages of workers - 160,000 rubles;
• contributions accrued from it for compulsory pension (social, medical) insurance and for injuries - 48,320 rubles;
• depreciation of production equipment - 600,000 rubles.

LLC distributes the costs of auxiliary production in proportion to the areas of divisions. The total area of ​​​​the premises of the "Plant" is 2500 square meters. m, including:

• production workshops - 1200 sq. m;
• warehouses for finished products, raw materials and goods and materials - 700 sq. m;
• management units - 600 sq. m.

Reflect the costs of the boiler house in accounting and divide them between departments.

Accounting on account 23 costs of auxiliary production

The costs of auxiliary departments are usually taken into account separately from the costs of the main workshops. That is, not on account 20 “Main production”, but on another special account. This is account 23 "Auxiliary production". Sub-accounts to it are opened by types of ancillary work. Below are examples of sub-accounts.

In the debit of account 23, all expenses that are associated with the activities of the assistant unit are recorded. These are material costs, and labor costs, and depreciation.

These costs are divided into direct and indirect. Everything is the same as in the main production. Direct costs are directly related to production. And indirect - with the management of the work of shops and their maintenance. The rules for dividing expenses into direct and indirect are set independently in the accounting policy. They depend on the characteristics of the production.

Direct costs are taken into account in the debit of account 23. At the same time, the cost accounting accounts correspond to the credit of this account. In our task, Zavod LLC has a boiler room that heats all rooms. In February, she had three types of direct costs: wages of workers, contributions from her and depreciation.

So, in accounting on account 23 of Zavod LLC, you need to do this:

DEBIT 23 CREDIT 70
RUB 160,000
- the salary of boiler house workers is taken into account;

DEBIT 23 CREDIT 69
RUB 48,320
— contributions for mandatory pension (social, medical) insurance and contributions for injuries from the salary of boiler house workers are taken into account;

DEBIT 23 CREDIT 02
600 000 rub.
- depreciation accrued for the equipment of the boiler room is taken into account.

In addition, the company may have overhead costs. For example, this is the rent for equipment used in different workshops. The part of such costs that relates to the assistant workshop is taken into account in one of two ways:

1. immediately on account 23 "Auxiliary production";
2. with preliminary accounting on account 25 "General production costs".

And then there are the general expenses. For example, office rent and salaries of administrative staff. Such expenses are first entered into account 26 “General business expenses”. And then they distribute and write off either to cost accounting accounts or to account 90.

The selected methods of accounting for expenses are prescribed in the accounting policy. We will tell you more about accounts 25 and 26 in the following issues.

Possible sub-accounts for account 23 "Auxiliary production"

• 23.1 "Repair shops"
• 23.2 "Repair of buildings and structures"
• 23.3 "Road transport"
• 23.4 "Energy production (farms)"
• 23.5 "Water supply"
• 23.6 "Other auxiliary production"

Where is the cost of ancillary production written off

As a rule, account 23 "Auxiliary production" is an intermediate cost accounting account. Accounting on account 23 is carried out in a special manner. Usually the assistant shop does not produce finished products, but only does something useful for other departments. After the work is completed, their cost is written off to other cost accounting accounts. To do this, they make a posting on the credit of account 23 and the debit, say, account 20 - if the auxiliary workshop provided assistance to the main production. If the work of this workshop went to general production purposes, account 25 is debited, and if for general economic purposes, account 26.

Most often, the assistant workshop performs work or services for several departments of the enterprise at once. Then the cost of ancillary production is divided among all consumers. The way in which this is done is set in the accounting policy.

OOO "Zavod" from our task distributes the costs of auxiliary production in proportion to the area of ​​​​divisions. The total area of ​​the premises of the enterprise is 2500 square meters. m, including:

• production workshops - 1200 sq. m;
• warehouses for finished products, raw materials and goods and materials - 700 sq. m;
• management units - 600 sq. m.

So, the February expenses of the boiler house should be divided as follows:

• expenses of the main production - 387,993.60 rubles. (808,320 rubles × (1200 sq. m: 2500 sq. m));
• overhead costs - 226,329.60 rubles. (808,320 rubles × (700 sq. m: 2500 sq. m));
• general business expenses - 193,996.80 rubles. (808,320 rubles × (600 sq. m: 2500 sq. m)).

The wires are:

DEBIT 20 CREDIT 23
RUB 387,993.60
- the costs of the boiler house are attributed to the main production;

DEBIT 25 CREDIT 23
RUB 226,329.60
- the costs of the boiler house are included in general production costs;

DEBIT 26 CREDIT 23
RUB 193,996.80
- the costs of the boiler house are written off to general business expenses.

If the auxiliary workshop did something for the service production and economy, account 29 is debited. And if it performed work (services) for another organization, then account 90 or account 91 will be debited. The assistant workshop can manufacture spare parts, production and household equipment and so on. The cost of such property is usually taken into account as part of the materials - either on account 10 or on account 15. Although if the products are partially sold, then account 43 can also be used. The selected accounting option is reflected in the accounting policy.

For more information on how to take into account income and expenses in the implementation of services (works), see. How to reflect the implementation of works (services) in accounting .

This procedure follows from the Instructions for the chart of accounts.

In all cases, the cost of services (works) is calculated based on the actual costs of their provision (performance), which are collected under the debit of account 23 (Instructions for the chart of accounts). At the same time, use the cost accounting and costing method , which is enshrined in the accounting policy for accounting purposes.

If auxiliary productions simultaneously provided services (performed work) to several divisions of the organization (for example, the boiler room of the organization heats production workshops and premises occupied by management structures (accounting, director, etc.)), their cost must be distributed. This is necessary in order to know what cost of services of ancillary production will increase the costs of the corresponding unit of the organization. That is, what amount will be debited to accounts 20, 25, 26, 29. Develop the procedure for distributing the costs of auxiliary production yourself. For example, expenses can be allocated:

• in proportion to the area of ​​​​the premises occupied by the relevant divisions of the organization serviced by auxiliary production;

• in proportion to the salary of employees working in the relevant departments of the organization, serviced by auxiliary production, etc.

Selected optionfasten (clause 7 PBU 1/2008).

Auxiliary industries can manufacture spare parts, production and household equipment, etc. In this case, consider this property as part of the materials (clause 2 PBU 5/01). Determine their cost based on the actual costs associated with their production (manufacturing), which are collected under the debit of account 23 (p. 64 Guidelines, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, clause 7 PBU 5/01, Instructions for the chart of accounts). Manufactured spare parts, inventory and other materials, take into account:

• account 10 "Materials" – if the organization reflects the receipt of materials at actual cost;

• account 15 "Procurement and purchase of materials" – if the organization takes into account the receipt of materials at accounting prices.

At the same time, the possibility of using this case bills 10 (15)fasten in accounting policies for accounting purposes . This must be done, since the Instructions for the chart of accounts provide for another option for accounting for property manufactured on our own: on account 43 “Finished products”. Make entries on account 10 (15, 43) on the basis of the requirement-invoice in form No. M-11, which you draw up when transferring materials to the warehouse (clause 57 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

The receipt of materials (spare parts, inventory, etc.) manufactured by auxiliary industries, reflect the posting:

Debit 10 (15, 43...) Credit 23
- Materials (spare parts, inventory, etc.) made by auxiliary productions arrived at the warehouse.

For more information on how to post a goods receipt using account 10 or 15, seeHow to reflect the receipt of materials in accounting .

The balance at the end of the month on account 23 will show value of work in progress (Instructions for the chart of accounts). Such a situation may arise when work or services have not been completed at the end of the month (for example, the repair of production equipment has not been completed) (clause 64 of the Regulations on Accounting and Reporting).

BASIC

The procedure for accounting for the costs of auxiliary production when calculating income tax depends on who is the consumer of the services of this service.

If auxiliary production ensures the operation of the main production, service production and farms and (or) management units, then the costs associated with its activities should be taken into account when calculating income tax in the general manner.

If an organization uses the accrual method, indirect costs related to the activities of auxiliary industries, write off in full in the period to which they relate (according to the rules of Article 272 of the Tax Code of the Russian Federation).

USN

If an organization pays a single tax on income, the costs of auxiliary production do not reduce the tax base. Such organizations do not take into account any expenses (clause 1 of article 346.18 of the Tax Code of the Russian Federation). At the same time, if ancillary production organizations provide services (perform work) to other organizations and citizens, when calculating a single tax, it will be only income from their sale is taken into account (clause 1, article 346.15, article 249 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, the costs of auxiliary production consider in order provided for in Article 346.17 of the Tax Code of the Russian Federation. At the same time, expenses should be included in the list of expenses that can be taken into account when calculating a single tax (clause 1, article 346.16 of the Tax Code of the Russian Federation). For example, if an auxiliary subdivision of an organization repairs a fixed asset, then include the cost of spare parts in the tax base as they are replaced and paid to the supplier (subclause 3, clause 1, article 346.16, clause 2, article 346.17, clause 2, article 346.16, clause . 1 article 252 of the Tax Code of the Russian Federation), and the salary of employees - as they are paid to employees (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Apply this procedure also if auxiliary productions provide services (perform work) to other organizations and citizens (Article 346.17 of the Tax Code of the Russian Federation).

Apply a special procedure for accounting for costs when calculating a single tax if auxiliary production is carried outrepair, reconstruction, modernization, completion (additional equipment) and liquidation fixed assets.

If in municipality, in which the organization is registered, some types of services are transferred to the payment of UTII, determine whether the sale of services provided by auxiliary industries to other organizations and citizens falls under this special tax regime (subclauses 6 and 7, clause 2, article 346.26 of the Tax Code of the Russian Federation).

If the provision of services by auxiliary production to other organizations and citizens falls under UTII, do not tax income from such activities with a single tax when simplified (clause 4 of article 346.12 of the Tax Code of the Russian Federation). As an object of taxation when calculating UTII consider imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Besides, organize separate accounting of property, liabilities and business transactions in relation to the activities of an organization subject to UTII, and the activities of an organization on a simplified tax system (clause 7 of article 346.26 of the Tax Code of the Russian Federation).

Situation: Is it possible for a simplified organization to apply UTII when providing services by auxiliary production to other organizations and citizens?

UTII can be paid when services are provided by auxiliary industries to other organizations and citizens, depending on the type of these services. Yes, it falls under UTII repair, maintenance and washing of motor vehicles . This is stated in paragraph 9 of Article 346.27 of the Tax Code of the Russian Federation.

In addition, it matters whether the provision of services is ancillary production to other organizations and citizens. entrepreneurial activity. As you know, entrepreneurial activity is an independent activity aimed at systematic profit, which the organization is engaged in at its own risk (clause 1, article 2 of the Civil Code of the Russian Federation). This means that if an organization systematically receives income from auxiliary production services provided to other organizations and citizens, then it is engaged in entrepreneurial activity. If the organization received a one-time income from this operation, then it has nothing to do with entrepreneurial activity. So, UTII does not need to be paid from it.

These conclusions are confirmed by the letters of the Ministry of Finance of Russia dated May 10, 2007 No. 03-11-04 / 3/153, dated March 15, 2006 No. 03-11-04 / 3/135, dated February 15, 2005 No. 03-06 -05-04/31 and March 11, 2005 No. 03-06-05-04/55.

UTII

The object of taxation of UTII is the imputed income for a specific type of activity of the organization (clauses 1 and 2 of article 346.29 of the Tax Code of the Russian Federation). Therefore, the costs of auxiliary production do not affect the determination of the tax base for UTII.

The organization can transfer the activities of auxiliary production to the payment of UTII when performing following conditions:

• at the place of provision of services (performance of work) of auxiliary production possibility of paying UTII ;

• organization complies criteria for the application of UTII ;

• organization registered as a UTII payer .

If the provision of services by ancillary production is transferred to imputation and the organization simultaneously applies UTII for another type of activity, two taxes must be calculated - UTII for the organization's main activity and UTII for the provision of such services. This is due to the fact that UTII for each type of activity is determined separately (clause 2 of article 346.29 of the Tax Code of the Russian Federation).

If the provision of services by ancillary production is not subject to UTII, calculate the taxes for the specified operation in accordance with or the taxation system.

OSNO and UTII

If an organization applies the general taxation system and pays UTII, for the costs of auxiliary industries, the services (works) of which were used in activities on UTII and activities on the general taxation system, it is necessary to organize separate accounting for income tax and VAT(Clause 9, Article 274, Clause 7, Article 346.26 and Clause 4, 4.1, Article 170 of the Tax Code of the Russian Federation).

The costs of auxiliary production, which relate to activities on the general taxation system, will be . Do not take into account the costs of auxiliary production spent in activities on UTII when taxing (clause 1 of article 346.29 of the Tax Code of the Russian Federation).

The procedure for accounting for input VAT on the costs of auxiliary production also depends on the activity in which the services (works) of such production are consumed. If services (works) are used in activities on the general taxation system, VAT can be deducted when compliance with the general conditions established by Article 171 of the Tax Code of the Russian Federation. If they were used in activities on UTII, then VAT must be taken into account in their value (clauses 4, 4.1, article 170 of the Tax Code of the Russian Federation).

On the application of the VAT deduction for the costs of ancillary production, the purposes of which are initially unknown, see.How to deduct input VAT when separately accounting for taxable and non-taxable transactions .

As a rule, it is always possible to determine what type of activity the services (works) of auxiliary productions belong to. However, situations are possible when services (works) are simultaneously related to two types of activities. In this case, distribute the costs of auxiliary production in proportion to income (clause 9, article 274 of the Tax Code of the Russian Federation).