How to apply attrition rates in retail. Five kilos per ton Do entrepreneurs write off shrinkage with smoked meats

The natural loss of boiled sausages depends mainly on the evaporation of water, the intensity of which is influenced by the tissue and chemical composition, type of casing, temperature and relative humidity during storage.

The tissue and chemical composition of sausages depends on the type of raw material provided for by the recipe for the manufacture of boiled sausages of various names.

The highest grade is dominated by muscle tissue, which has a high water-retaining capacity. The first and second grades, along with muscle tissue, contain connective tissue, which is characterized by a lower water-retaining capacity. Therefore, in order to increase this indicator, starch is added to minced meat for the first and second grades.

The rate of water evaporation depends on mass fraction water in boiled sausages, as well as the water-retaining capacity of minced sausage, due to the content of muscle tissue proteins (myoglobin, actomyosin, etc.) and starch (in lower grades of sausages).

To determine the actual weight loss of boiled sausages, we studied 16 types of sausages of the highest grade, 11 items - the first grade and 1 item - the second grade. The investigated sausages came from different manufacturers, among which a large proportion were CJSC "Kampomos" and "Cherkizovsky". It should be noted that of the second-class boiled sausages, Yugopttorg LLC received only Chaynaya sausage during the experimental work.

The natural loss of boiled sausages of different names, varieties and manufacturers was determined during their storage in refrigerators and cabinets. wholesale organizations at temperature (t) +3~5°C and relative air humidity (RHV) - 80-85%. Generalized data on the natural loss of boiled sausages of different varieties and names without taking into account the type of casing for one day of storage are given in Table. 6.

Table 6 - Natural loss of boiled sausages of different varieties and names during storage for 24 hours at a temperature of + 3-5 ° C and RH 80-85%

Variety and name of sausages	Natural decline, %	Variety, name of sausages	Natural decline, %
Top grade	First grade
		Peasant
Veal in blue		Novomoskovskaya
appetizing		Dining room
Ham Festive		Sergievskaya
diabetic		Borodino
doctoral		Polyanskaya
Dairy		Pokrovskaya
Ostankinskaya		For breakfast
amateur		Stanichnaya
		Separate
Slavic		average for the 1st grade
Stolichnaya		Second grade
Radonezhskaya
Rossoshanskaya
Estonian		on average for boiled sausages, regardless of the variety
average for the highest / grade

As can be seen from the data in Table. 6, the natural loss of sausages of the highest grade is 0.05-0.58% (on average - 0.44%), the first grade - 0-0.41% (on average - 0.14%), the second grade - 0, 52%, that is, the highest weight loss was observed in sausages of the second grade, the lowest - in the first grade. This is due to the increased content of moisture and connective tissue in sausages of the second grade, which determines the low water-retaining capacity of minced meat, which cannot be significantly increased by adding starch.

Table 7 - Natural loss of boiled sausages of different varieties and types of casing during storage for 24 hours at a temperature of + 3-5 ° C and RH 80-85%

The reduced natural loss of sausages of the first grade is mainly due to the fact that the largest part of the investigated sausages (10 items out of 12) was made using the amitane casing, which is characterized by low permeability to oxygen and water vapor, which helps to reduce the mass loss of sausages during storage.

With regard to the conditions for conducting research to identify the actual weight loss of boiled sausages, the current rate of natural loss for these products is 0.54% (Appendix No. 27 to Order No. 304).

Thus, the actual natural loss of boiled sausages of the highest and first grades was less than the current norm by 1.2 and 3.9 times, respectively. The lower actual weight loss in comparison with the normalized natural loss, in our opinion, is primarily due to the fact that in the production of sausages, even of the highest grades, consistency stabilizers are used, which increase the water-retaining capacity of minced meat. Another reason, in our opinion, is the widespread use of modern artificial casings, which help reduce the intensity of water evaporation from boiled sausages. In particular, the amitan casing possesses such properties, therefore, in sausages of the first grade of a number of items made using this casing, the weight loss was either absent or was minimal.

The analysis of data on the natural weight loss of sausages in the context of items showed that the largest spread (12 times) between the minimum and maximum loss is observed in sausages of the highest grade. At the same time, the highest natural loss was observed in Veal (0.55-0.58%) and Doctor's (0.57%) sausages, that is, traditional sausages made in accordance with GOST R 52196-2003, the lowest (0.1- 0.3%) y sausages, new or well-known names, but made according to specifications. This is explained by the fact that sausages produced according to specifications provide for the replacement of part of the muscle tissue with vegetable and animal proteins, as well as the use of consistency stabilizers that increase the water-retaining capacity of sausages. The indicated names of sausages had an amitane casing, which, as already noted above, slows down or eliminates the evaporation of water.

Thus, the type of casing has the greatest influence on the amount of natural loss, and the type of sausages has the least effect.

This assumption is confirmed by the data in Table. 8, in which the generalized values ​​of the natural loss of boiled sausages are set, depending on the type of casings.

Sausages of the highest grade entered the trade network in natural, cellulose, polyamide (amitan), and the first and second - mainly only in cellulose and polyamide (amitan type) casings.

Analysis of the data shows that the highest natural loss is typical for top-grade sausages in a natural casing, the lowest - for sausages in an amitan casing. The increased natural loss of sausages in a natural casing is explained by its ability to pass water, which is determined by the very nature of these casings. Reduced natural loss is typical for sausages of the first and second grades in the amitane casing, which is due to its high protective properties - the ability to prevent the evaporation of water from sausages into the environment.

With regard to other types of artificial casings, no definite regularity was found. However, it has been established that in sausages of the highest, first and second grades with an amitan casing, the natural loss was always lower than in products with other types of artificial casings. Probably, the absence of a direct relationship between the natural loss and the artificial casing of boiled sausages is due to the variety of types of artificial casings (protein, collagen, fibrous, etc.) used in the production of boiled sausages by different manufacturers.

This assumption is confirmed by the analysis of the obtained data on the size of the natural loss of boiled sausages of the highest grade, produced at different enterprises. Thus, the natural loss of boiled Doktorskaya sausage in an artificial casing ranged from 0 (Tsaritsyno MPZ) to 0.726% (Ostankino MPZ).

The range of fluctuations in the natural loss of boiled sausages of the same grade in a natural casing is 0.41 -0.88%, which is significantly less than that of sausages in an artificial casing. The natural loss of boiled sausages in the amitan casing varied in the highest grade from 0 to 0.25%.

When summarizing data on the size of the natural loss of boiled sausages by type of casing, regardless of the name of the sausages, the dependence of the natural loss on the variety of sausages is clearly traced. Sausages of the second grade have the highest natural loss (0.2830.75%), sausages of the first grade have the lowest - 0.12%.

A clear relationship between the size of the natural loss of boiled sausages from different manufacturers, including those from different cities, was not found. The casing and variety of sausages had a greater influence on the natural loss.

The data obtained by us on the actual natural attrition indicate that the norms of the natural attrition of boiled sausages should be differentiated by commercial grades and types of casings.

Sausages and sausages belong to the subgroup of boiled sausages, differing from them in the size of the products. According to the main components of raw materials, cooking technology, composition and structure of minced meat, sausages and sausages are very close to boiled sausages. Therefore, it is of interest to compare the data on the natural loss of sausages and sausages of different commercial varieties with the data on the natural loss of boiled sausages.

It is appropriate to note that the current norms of natural attrition of boiled sausages differ not only by climatic groups, but within each climatic group also by types of stores (groups 1 and 2). The norms of the natural loss of sausages and wieners differ only by climatic groups and remain the same for two groups of stores within each climatic group. In our case, we were guided by the norms for the second climatic group.

The norms of natural loss for sausages and sausages are set at 0.75, 0.76 and 0.80%, respectively, for the first, second and third climatic groups and are not differentiated depending on the group of stores.

Table 8 - Natural loss of sausages and sausages of different varieties and names during storage for 24 hours at t + 3-5 ° C and RH 80-85%

	Natural decline, %	Variety and name of sausages and wieners	Natural decline, %
Top grade	First grade
Pork sausages		Fragrant sausages
Sausages Extra		Beef sausages
Sausages Bavarian		Sausages Russian
Vienna sausages		Pork and beef sausages
Sausages Amateur		Sausages in a protein casing
Dairy sausages		Sausages Bistro
Sausages Petrovsky		Sausages Desired
Sausages Creamy		Sausages Kalacheevsky
Tagansky sausages?		Sausages Cool
Spikachki		Sausages Klinskie
Shpikachki Kalacheevsky		Sausages Polyansky
Sausages Russian
Sausages Spassky
Average for the highest grade		Average for grade 1

As can be seen from the data in Table. 3, the natural loss of sausages and sausages of the highest grade ranges from 0.93 to 2.48% (average 1.60%), and products of the first grade - from 0.91 to 3.00% (average - 1, 86%), that is, the natural loss of sausages and sausages of the highest grade was less than the first grade. The difference between the maximum and minimum values ​​of natural loss in products of the first grade was greater than that of the highest grade.

This is explained by the fact that sausages and wieners of the highest grade differ from the first grade by a greater content of muscle and less connective tissue, as a result of which the water-retaining capacity of minced meat is higher, which helps to slow down the processes of water evaporation.

Significant differences in the natural decline in the names of sausages and wieners are due to their different recipes and humidity. An interesting fact is that an increased natural loss was observed in sausages prepared according to TU (sausages Petrovsky, Zhelannye, Polyansky, sausages, etc.), which were distinguished by a higher water content than similar products manufactured according to GOST.

The natural loss of sausages and wieners is 2.5-4 times higher than that of boiled sausages. This is explained, in our opinion, by the fact that the specific surface area of ​​sausages and sausages is higher than that of boiled sausages, which contributes to more intensive evaporation of water from small products. In addition, the reason for the high natural weight loss of sausages and sausages can also be technological process: their production. By technological scheme after heat treatment sausages and sausages are cooled with cold water under the shower. The subsequent short stage of drying, carried out by exposure to air, does not ensure complete removal of moisture from the surface of the products, and they enter the retail network with a sufficiently moist surface. Therefore, the greatest losses are noted at the initial stages of the receipt of products in the distribution network. The actual natural decline exceeds the current norms by 3-3.5 times, which confirms our opinion that the norms are unjustifiably low. One of the essential measures aimed at reducing the actual weight loss of sausages and sausages is the improvement of the cooling and drying processes of these products used in the technological scheme of their production.

The natural loss of sausages and sausages during storage, depending on the type of casings, is given in Table. 9.

Table 9 - Natural loss of sausages and sausages of different varieties, depending on the type of casing during storage for 24 hours at t + 3-5 ° C and RH 80-85%

Variety of sausages and wieners	Shell type	Natural decline, %
natural
artificial:
cellophane
Average for the highest grade	polyamide (amitan)
natural
artificial:
cellophane
Average for grade 1	polyamide (amitan)
Sausages
natural
Average for the highest grade	polyamide (amitan)
natural
Average for grade 1	polyamide (amitan)
Spikachki	natural

As you can see, the natural loss of sausages and wieners depends on the type of casings. The greatest weight loss is noted in the product with a natural casing (1.49-1.88), the smallest in products with an amitane casing (0.65-1.53%). Products in cellophane casings occupy an intermediate position in terms of natural attrition. Thus, when determining the natural weight loss of sausages and sausages, the same dependence on the type of casing was revealed, as in the case of boiled sausages. However, it should be noted that the natural weight loss of sausages in a polyamide casing (amitan) is much higher than the weight loss of boiled sausages in a similar casing. This is due to the high content of residual moisture on the surface of sausages (wieners) after the drying process.

Sausages, sausages and sausages also differ from each other in terms of natural weight loss during storage. The natural decline was the highest in sausages (1.35-1.78%), the smallest - in sausages (0.65-1.73%). Moreover, the previously indicated dependence of the weight loss of products on the shell is confirmed. Probably, the differences in the natural loss of sausages and sausages are due to the different specific surface area of ​​these products.

Thus, the actual natural loss of boiled sausages is below the standard, and sausages, sausages and sausages are much higher.

Question: ...Our enterprise is engaged in the production of sausages and sausage products. There is a warehouse finished products. During storage, the product shrinks. Shrinkage rates are given in the Collection of technological instructions and shrinkage rates. Is it possible to attribute losses from shrinkage during storage of sausages and sausage products to the cost price within the limits established by the Collection of norms? (Letter of the Ministry of Finance of the Russian Federation dated 06/22/2000 n 04-02-05 / 2)

Question: Our company is engaged in the production of sausages and sausage products. There is a warehouse for finished products. During storage, the product shrinks. Shrinkage rates are given in the Collection of technological instructions and shrinkage rates for refrigeration processing and storage of meat and meat products at meat industry enterprises, developed by the All-Russian Research Institute of the Refrigeration Industry and approved by the Committee of the Russian Federation for the Food and Processing Industry in 1993.
Is it possible to attribute losses from shrinkage during storage of sausages and sausage products to the cost price within the limits established by the Collection of norms?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated June 22, 2000 N 04-02-05/2
The Department of Tax Policy has considered your letter on the issue of attributing losses of finished products to the cost of production (works, services) and reports.
Subparagraph "a" of clause 2 of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits, approved by Decree of the Government of the Russian Federation dated August 5, 1992 N 552 (subject to amendments and additions), it is determined that the cost of products (works, services) includes costs directly related to the production of products (works, services), due to the technology and organization of production, including material costs and labor costs for employees involved in the production of products, performance of work and provision of services, costs for monitoring production processes and the quality of products, support and warranty supervision of products and elimination of deficiencies identified during operation.
Thus, if the loss of finished products is due to production technology, which should be determined by the relevant ministry or department, then such costs are taken into account in the cost of products (works, services).
In addition, clause 6 of the said Regulation determines that the cost of products (works, services) takes into account losses from a shortage of material resources and damage within the limits of natural wastage. These losses occur during the transportation, storage, and sale of products, goods and are associated with changes in the physical and chemical properties of goods. At the same time, taking into account that the Russian Ministry of Trade has not developed new norms of attrition, we consider it possible that before the adoption of part two of the Tax Code of the Russian Federation, taxpayers can be guided by the norms of attrition developed on the basis of resolutions of the Council of Ministers of the USSR and approved by ministries and departments in agreement with Ministry of Finance of the USSR. Losses in excess of the norms of natural loss are included in non-operating expenses, but are not taken into account for tax purposes.
06/22/2000 Deputy Head

Department of Tax Policy
A.I.KOSOLAPOV

The Ministry of Industry and Trade allowed fruit in trade and public catering to "dry out" faster than other food products. A kilogram of pineapples in warehouses can, for example, decrease by one and a half grams per day, bananas - by 5 grams. That is, shrinkage-shrinkage will be 1.5 and 5 kilograms per ton. And for these losses, organizational conclusions will not follow.

Today " Russian newspaper"publishes an order of the Ministry of Industry and Trade of the Russian Federation, which approves the norms for the natural loss of food in stores, canteens, cafes and restaurants. It just indicates how much they can "shrink" during transportation, slight defrosting on the counter, or vice versa, with a strong frost in the refrigerator Exceeding this weight during the check will be regarded as a shortage, which even falls under criminal liability.

"We have been waiting for this document for a long time, - said Petr Shelishch, chairman of the Consumers Union of Russia. - It will finally stop mass fraud with damaged goods in retail chains." There were cases when up to 30 percent of all goods were written off for natural decline.

“The store received, for example, a ton of cargo, and sold 980 kilograms. The tax authorities, of course, ask where the proceeds from the rest are,” Shelishch explains. “The sellers answer that this is a natural decline: the buyers spoiled something, loaders accidentally broke something... Vegetables wither, meat leaks, flour becomes moldy... Without a regulatory document that clearly indicates how much can be attributed to these shrinkage and shakedowns, entrepreneurs often cheat, overestimating these figures and deftly avoiding taxes.

In addition, entrepreneurs often include losses from marriage, as well as violation of storage periods, rules technical operation, damage to packaging, imperfection of means of protecting goods from loss. However, under the new rules, this will no longer be possible.

As for buyers, they can benefit from the new rules. If the product has lost its original appearance, but is still suitable for use or consumption, the owners, instead of writing it off, can put it up for sale at a good discount. Or they may lose - dishonest entrepreneurs may well invest in the retail price losses from products spoiled in excess of the norm.

Figure: 1 bottle of cognac can legally break from a batch of 5,000 bottles

We are talking about chilled meat and offal, frozen poultry and rabbit meat, sausages and smoked meats, butter, dairy and fat products, eggs, cottage cheese, cheeses, fish and fish products, confectionery and groceries, fruits, vegetables and other products.

In the new document, the norms of natural "shrinkage" of products are enshrined in more than fifty annexes dedicated to climatic zones and technological storage conditions.

So, for example, pork in carcasses and half carcasses of the first category "after transportation when stored in refrigerators" can decrease by 0.11 percent per day, and by 0.35 percent in five days.

And the loss rates for table eggs are set as a percentage of the original number of pieces in the batch - in 30 days in the refrigerator they can decrease by 0.1 percent, in 150 days - by 1 percent.

And fresh pineapples in warehouses of fruit and vegetable bases with artificial cooling per day can become less by 0.15 percent, bananas during storage and ripening in storage - by 0.5 percent. For vegetable oil, sour cream, cottage cheese and curd mass in metal containers, the norms of natural loss are not applied, the document says.

One of the notes also states that the determination of the maximum amount of losses from breaking glass bottles in warehouses, retail trading network and in enterprises Catering is produced regardless of the period of storage of these valuables - for example, the natural loss of expensive cognacs, whiskey, vodka and champagne does not exceed 0.02 percent. So the sellers will no longer be able to steal a box of alcohol and blame everything on sloppy buyers. At least the chances will be much less.

Exceeding the weight norms specified in the law during the check can be regarded as a shortage that the owner of the store or restaurant must cover.

Recall that the natural loss of inventory should be understood as a loss (reduction in the mass of goods while maintaining its quality within the limits established by regulatory legal acts), which is a consequence of a natural change in biological and physical and chemical properties goods.

By law, attrition rates are subject to revision as necessary, but at least once every five years. They are used to determine the permissible value of deadweight losses from shortages and damage to inventories. These norms are developed taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting the natural decline.

Appendix No. 25

Norms
natural loss of sausages and smoked products during storage in the chambers of the warehouse for finished products (bases, expeditions) with an air cooling system

In percentages
(to the net weight of accepted products)

Product name, shell	Shelf life, h/day
Sausages:
Sausages, sausages, sausages:
Natural casing (chereva)
Natural casing (lamb casing, collagen)
Boiled sausages (ham, pate, brawn, bread):
Natural casing (including liver, tea, blood)
Natural shell (bruises, blisters)
Artificial casing (cellulose)
Artificial shell (protein)
Artificial shell (polyamide)
Semi-smoked sausages:
Natural shell (chereva, circle, etc.)
Natural casing (lamb casing)
Artificial shell (protein)
Cooked-smoked sausages:
Artificial shell (protein)
Smoked sausages:
Natural shell (circle, etc.)
Artificial shell (protein)
Smoked meats:
Boiled-smoked, smoked-baked, pressed:
Natural, artificial casing (paper, cellulose)
Raw smoked:
Natur., art. sheath (paper, pulp)

Notes:

1. In case of production need for further storage of products, additional weight loss rates are applied to those specified in this Appendix. In the next 5 days, the loss rates are for each day for:

Semi-smoked sausages - 0.15%;

Boiled, boiled-smoked sausages and smoked meats - 0.10%;

Raw smoked sausages and smoked meats - 0.05%.

Semi-smoked sausages - 0.05%;

Boiled, boiled-smoked sausages and smoked meats - 0.03%;

Raw smoked sausages and smoked meats - 0.02%.

Semi-smoked sausages - 0.02%;

Boiled smoked sausages and smoked meats, raw smoked sausages and smoked meats - 0.01%.

2. For boiled sausages in polyamide, the loss rate after the first 5 days is 0.15%, regardless of the period of further storage and the type of transport container.

3. The norms of natural loss apply to sausages and smoked meats of all varieties according to the group assortment in natural and artificial casings that meet the requirements normative documents in terms of quality and temperature, packed in paper-lined polymer lattice boxes and stored in cold stores with an air cooling system at a temperature of 0°C-8°C and a relative humidity of 75%-85%, an air velocity of 0.25-1 m /With.

4. When storing sausages and smoked meats packed in polymer lattice boxes with products completely wrapped in paper (group packaging made of wrapping or cellulose paper), as well as packed in corrugated cardboard containers, the natural loss rates given in this annex are applied, but with reduction in weight loss by 50%.

5. When storing sausages and smoked meats in refrigerating chambers with a battery cooling system and natural air circulation, the mass loss rates are reduced by 40% for products placed in lattice polymer boxes lined with paper, and by 80% - in polymer boxes with full wrapping of wrapping products or cellulose paper, as well as packed in corrugated cardboard containers compared to air coolers.

6. Natural wastage rates do not apply to packaged and hermetically packed sausages and smoked meats (polymer film, vacuuming, heat shrinkage, etc.).

7. In case of secondary storage in refrigerated chambers (after delivery to the warehouse), when determining the actual shelf life, the date and time of production and transportation should be taken into account with the corresponding calculation of the specific values ​​of standard weight loss of products.

8. The determination of the shelf life of sausages and smoked meats is carried out by batch and average daily methods of accounting. If the deadlines do not coincide with those specified in this Appendix, the calculation of losses is made on the average value per hour between the extreme values ​​​​of the values ​​​​of this range.

Attrition rates are one of the cornerstones of Chapter 25 of the Russian Tax Code. On the one hand, it establishes the right to recognize, for the purposes of taxation of profits, the loss of inventory items within the limits of the norms. On the other hand, this right was nominal for a long time, since the mechanism for its implementation was not defined. At the end of 2007, attrition rates for retail trade appeared. Did it help solve the problem? Answered by I.A. Baimakova, Deputy Head of the Department of the Federal Drug Control Service of Russia.

Losses during transportation and storage of inventories are inevitable. The most serious impact for subjects entrepreneurial activity, including retail trade and public catering organizations, have losses arising from a natural change in the biological and (or) physico-chemical properties of goods, the so-called natural loss. Given that losses occur throughout the year, their size can be significant. Undoubtedly, the correct application of the norms of attrition would make it possible to optimize the tax base for income tax.

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

Consider the regulatory legal acts regulating the procedure tax accounting natural loss within established norms, and most topical issues associated with the application of these acts.

Federal Law 06.08.2001 No. 110-FZ put into effect on January 1, 2002 Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation. In subparagraph 2 of paragraph 7 of Article 254 of this chapter, it was provided that for tax purposes, losses from shortages and (or) damage during storage and transportation of inventory items within the limits of natural loss, which should be approved in the manner prescribed by the Government of the Russian Federation. However, the norms were not approved, and therefore, the application of this norm turned out to be impossible.

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

The same decree defines the ministries and departments that are instructed to develop norms of natural loss by sectors of the economy, and also sets a deadline for approving the norms - until January 1, 2003.

In the order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95 "On approval guidelines on the development of norms of attrition" the concept of "attenuation" was introduced, the main principles and criteria taken into account in determining the norms of attrition are provided, and all subjects of the Russian Federation are divided into climatic groups.

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

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

Article 7 federal law dated 06/06/2005 No. 58-FZ, which amended Chapter 25 of the Tax Code of the Russian Federation, before the approval of the norms of attrition in the manner established by subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, the norms of attrition previously approved by the relevant federal executive authorities are applied. It should be especially noted that the effect of these norms is extended to legal relations that arose from January 1, 2002. Thus, organizations were entitled to recalculate tax liabilities for income tax for more than three years - from 2002 to 2005.

Consequently, retail organizations could, starting from 2002, apply the norms of natural attrition given in the letter of the Ministry of Trade of the RSFSR dated May 21, 1987 No. 085 "On the norms of natural attrition food products in trade" (hereinafter - letter of the Ministry of Trade of the RSFSR No. 085) *.

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

These regulations continue to this day. The possibility of applying these standards is confirmed by the letter of the Ministry of Finance of Russia dated 08.11.2007 No. 03-03-06/1/783.

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

For example, in the Instructions for the application of the norms of natural loss of food products in retail network state and cooperative trade (Appendix No. 2 to the letter), it was clarified that the norms of natural wastage are set to compensate for losses resulting from the storage of goods in the utility room and on the shelves, as well as in preparation for the sale and sale of goods due to shrinkage, spraying, crumbling, formed when selling goods (with the exception of bulk caramel and refined sugar), leakage (melting, seepage), bottling when pumping and selling liquid goods, consumption of substances for breathing (flour, cereals).

The norms established by the letter of the Ministry of Trade of the RSFSR No. 085 are differentiated depending on the group of stores - the first or second. The trade organizations of the first group include self-service stores, including supermarkets, as well as other stores with an annual turnover of at least 4 million rubles. at retail space over 400 sq.m. The rest of the shops belong to the second group.

In addition, as noted in paragraph 4 of the instruction, the approved norms are limiting and are applied only in cases where, when checking the actual availability of goods, there is a shortage against the accounting balances. It should be borne in mind that the write-off of the natural loss of goods can be carried out only after the inventory of goods on the basis of an appropriate calculation. The inventory procedure is determined Guidelines on the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated 13.06.1995 No. 49. Additionally, it should be noted that the norms of natural loss of fresh potatoes, vegetables, fruits and fruits are established by order of the Ministry of Trade of the USSR dated 03.26.1980 No. 75.

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

Note:
* Order of the Ministry of Economic Development of Russia No. 304 comes into force after 10 days from the date of official publication. Published on March 24, 2008 in the Bulletin of Normative Acts federal bodies executive power" and, accordingly, entered into force on 04.04.2008.

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

• meat and offal, including steam, chilled and frozen;
• poultry and rabbit meat;
• sausages and smoked meats;
• cheeses, butter, cottage cheese;
• confectionery and groceries;
• vegetables, fruits and fruits.

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

Comparison of the norms of attrition established by the letter of the Ministry of Trade of the RSFSR No. 085 and the order of the Ministry of Economic Development of Russia No. 304 shows that, despite the general principles for setting norms, a number of criteria have significant differences. The most significant discrepancies are shown in the table.

Table

Comparative analysis of old and new norms of attrition

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

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

In addition, it should be noted that the order of the Ministry of Economic Development of Russia No. 304, unlike the letter of the Ministry of Trade of the RSFSR No. 085, does not contain instructions for applying the norms of natural wastage of food products, as well as examples of calculating natural wastage. This allows some degree of freedom in determining the loss, depending on the accounting treatment of goods applied.

Let's compare the maximum size of the natural loss according to the old and new norms.

Example

Let's take the following data as a basis:

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

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

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

The new norm is 0.22 (we will conditionally take the norm for the first climatic group). Then the maximum amount of natural loss is:

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

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

In general, the new norms make it possible to write off inventory items in a larger amount within the norms of natural loss than before. Therefore, their application will reduce the tax base for income tax.