Accounting posting advertising costs. Advertising costs: postings

Market laws dictate the need for advertising for any business entity - participant. A set of measures to promote products often requires considerable expenses. The inclusion of such amounts in costs seems to be undoubtedly logical from the standpoint of an economic entity, but from the standpoint of legislation, everything is not so simple. Reflecting advertising costs in accounting brings to the fore the concept of cost rationing.

What expenses are called advertising

Federal Law No. 38 of 13/03/06 defines advertising as information, the purpose of which is to create and maintain attention, interest in the advertised object. The form of distribution of information data can be any and target all potential buyers, without limitation.

• visual, acoustic, combined advertising effects;
• information of a printed, pictorial nature, disseminated via radio and TV;
• internal (on the territory of a store, company) information and external;
• information aimed at a specific consumer and groups of people;
• information local and covering certain regions, up to international.

It is important to note that the fundamental property of advertising is its mass character. Include in ad spend, such as distribution to business partners souvenirs firms are very risky, since in this case the addressee is predetermined.

• subject to distribution in accordance with the law (for example, on the properties of the goods, composition, contraindications for use);
• reflected on the sign of the store, organization (working hours, address);
• export-import data, including about the participants in a commercial operation;
• design solutions for the design of commercial packaging.

Costs attributable to advertising are subject to accounting (BU) and tax accounting (OU). For the purposes of NU, they are divided into standardized and non-standardized. Non-standardized advertising costs are included in the tax calculation in full, standardized - in part.

Rationing of advertising costs and tax accounting

This article contains a closed list of expenses, the regulation of which is not necessary (paragraph 4 of the same article). The following will be taken into account in full:

• expenses for advertising in the media, including on the Internet: for the creation and promotion of the Internet page of goods, companies, commercials, etc .;
• expenses for outdoor advertising: outdoor and indoor advertising structures, visual printed advertising (leaflets, calendars, posters);
• expenses for participation in exhibition activities, fairs (payment for participation, preparation trading place, promotional paper products, markdowns of product samples).

Other advertising expenses must be rationed. The standard is set at 1% of the sales proceeds. They take into account not only the sale of their own products, but also goods for resale. The obtained property rights are also taken into account.

On a note! When determining the volume of proceeds from excise taxes, VAT are excluded from the calculations (letter No. 03-03-01-04 / 1/310 of the Ministry of Finance dated 07/06/05).

Since the calculation of the volume of standardized expenses is associated with the calculation of revenue for a period, cumulative results, the indicators will change during the year. The quarterly cumulative total of the mass of proceeds allows expenses that were not attributed to the normalized in the previous quarter to be attributed to those in the next.

For example, the costs of creating your own website are taken into account for OU purposes in full as advertising. However, the costs associated with organizing trade through the specified site are associated with the production and sale of goods for NU purposes. In this case, advertising as such can also take place.

The distribution of flyers at the fair (and the corresponding costs) are not standardized, and the distribution of branded prizes based on the results of the drawing arranged for the visitors is classified as standardized advertising costs. The Ministry of Finance (in letter No. 03-03-06 / 1/42279 dated 12/08/16 and a number of others, earlier) confirms that the production, distribution of booklets, flyers are categorized as non-standardized costs, along with brochures and catalogs.

The list of standardized expenses is open by the legislator, therefore, the company can attribute to advertising any expenses with signs of advertising that correspond to Federal Law No. 38, regardless of whether they are named in the Tax Code or not. Confirmation of this thesis can be found in the practice of the courts (for example, the post. FAS MO no. А40-54372 / 11-91-234 of 21/03/12).

The general rule - any costs must be documented - is also true in the case of advertising costs. Confirmation can be estimated documentation, documentation confirming the acquisition of goods and materials, reference documentation, when conducting advertising companies in the media.

When using the accrual method, the moment of recognition may be the presentation of documents for the transaction: an act, an invoice, or the last day of the reporting (tax) period (Tax Code of the Russian Federation, Art. 272).

International businessobviously also includes advertising costs, but there is one peculiarity here: international treaties and agreements may not fully comply with Russian analogous norms. In this case, the priority is an international treaty (Tax Code of the Russian Federation, Article 7, document of the Ministry of Finance No. 03-08-RZ / 9491 05/03/14, a number of other similar ones) and its conditions. It follows from the foregoing that in some cases the regulated advertising costs are fully included in the tax calculations, without the application of the standard.

Accounting

Postings can be as follows:

• Dt 10 Kt 60 - purchase of goods and materials for advertising purposes.
• Dt 44, 26 Kt 10 - write-off advertising costs.

As mentioned above, within a year, advertising costs can be taken into account not only in the past reporting period, but also in subsequent ones. This is done if in the past period the amount was above the standard, and subsequently the volume of proceeds made it possible to "fit" into the cost standard.

Therefore, the temporary differences - deferred tax asset should be recorded:

• Dt 09 Kt 68 - recognized as SHE, calculated on the basis of the amount of super-standard advertising costs.
• Dt 68 Kt 09 - written off SHE in the next period.

Outcome

1. Advertising costs for NU purposes are divided into standardized and non-standardized. The list of non-standardized costs is closed, and standardized costs are open. The latter means that any expenses corresponding to the Federal Law and having the sign of advertising can be attributed to the standardized advertising costs.
2. Rationing of costs for NU purposes is made on the basis of income for the period, in the amount of 1%. Due to the increase in revenue during the year, the volume of normalized advertising costs may change. The remainder not included in the costs in the current year, by next year it is impossible to transfer.
3. Advertising costs for accounting purposes are not standardized. Accounting is kept on accounts 44, 26 and other similar, in accordance with the accounting policy of the company.

Almost none modern company in his work he cannot do without advertising. Like any area of \u200b\u200bthe firm, advertising requires funding. Let's consider how advertising costs are reflected in accounting and tax accounting.

Advertising expenses in accounting

In accounting, advertising is reflected in accordance with the requirements of PBU 10/99: this document classifies advertising costs as expenses for ordinary activities (clause 5 of PBU 10/99). Advertising expenses are fully recognized in the reporting period in which they are actually incurred.

DT 44 - KT 60 (76) - services of third-party organizations in the field of advertising;

Given these costs, there are a number of things to consider:

• When placing advertisements in the media, you need to request a certificate of registration as a media from the counterparty.
• If a media outlet does not specialize in advertising, then the advertisement placed in it must be accompanied by the mark “advertising” or “as advertising” (Article 16 of the Law of 13.03.2006 No. 38-FZ “On Advertising”).
• If the object used for advertising meets the criteria for attribution to fixed assets for tax accounting, then its cost is charged to expenses through the "mechanism" of depreciation. This can be, for example, a stationary billboard worth over 100 thousand rubles, intended for long-term use for more than a year.

All other advertising is a normalized expense and is accepted in tax accounting at the rate of 1% of proceeds for the reporting (tax) period, excluding VAT and excise taxes.

In particular, among the standardized expenses, the Tax Code of the Russian Federation distinguishes the issuance of prizes to the winners of raffles held as part of advertising campaigns.

Revenue for rationing and costs are accounted for on an accrual basis (from the beginning of the year). Therefore, the costs that were not recognized in the first reporting period can be taken into account in the future, when the total revenue will make it possible to "fit" them into the standard. If the revenue for the tax period (year) is not enough to take into account all normalized costs, then their unused balance cannot be carried over to the next year.

Advertising costs in tax accounting under the simplified tax system

In this case, of course, we mean the object "Income minus expenses", since when using the “Income” object, tax accounting of costs does not make sense.

Article 346.16 of the Tax Code of the Russian Federation determines that advertising costs are recognized by the "simplified" in a manner similar to income tax. Those. they are also divided into two categories: recognized in full and at the rate of 1% of revenue.

Here you should also take into account one of the features of the STS - the recognition of income and expenses "for payment", ie cash method. Therefore, to account for advertising costs (as well as any other), the "simplified" must not only draw up primary documents, but also fully settle with the supplier.

When calculating the 1% standard for standardized expenses, revenue is also taken into account "upon payment", including advances received.

Output

Advertising costs in accounting are recognized in full in the current period. In tax accounting, these costs are taken depending on their category - not standardized in the same way as accounting, and standardized - within 1% of the proceeds.

From the article you will learn: 1. What expenses are recognized as advertising expenses. 2. How to reflect advertising expenses in tax and accounting. 3. What are the features of accounting for certain types of advertising costs. Unfortunately, it is not enough to produce high-quality, competitive products (goods, works, services) for a successful business: you also need to sell it. And in order to sell a product, potential buyers, at least, must know about it and be interested in purchasing. The key to solving this problem is advertising. Now everyone is advertised in a variety of ways, placing advertising materials in magazines, on television, on the Internet, on transport, holding contests with prizes, distributing leaflets, catalogs, etc. There are many types of advertising, and every year there are more and more of them.

Advertising costs: postings

Advertising expenses are reflected on account 44 "Sales expenses" or 26 "General business expenses" depending on the specifics of the organization's activities (trade, services). Accounting entries for the reflection of advertising costs may be different, depending on specific type advertising.

Debit Credit Content of transaction 44 "Sales expenses" (26 "General business expenses") 60 "Settlements with suppliers and contractors" (76 "Settlements with various debtors and creditors") Reflected services advertising agency, services for the placement of advertising in the media, on the Internet and other services (work) of an advertising nature 10 "Materials" Written off advertising products (catalogs, brochures, pens, notebooks, etc.), billboards, banners and other advertising structures that are not fixed assets.

Advertising costs: recognize and take into account

We can talk, for example, about the distribution of advertising leaflets, samples of goods or the design of exhibition stands and showcases: Account debit 44 - Account credit 10 "Materials", 41 "Goods", 43 "Finished products" For advertising purposes, the organization can purchase and depreciate property. For example, a billboard or record a video.

Accounting for advertising costs

Write-off of semi-finished products own production Limit-intake list 26 23 Reflection of work of auxiliary production as part of expenses Limit-intake sheet 26 29 Reflection of work of service production as part of expenses Limit-intake sheet Example of reflection of transactions on the account mechanical engineering, were:

• direct costs of main production 1,413,000 rubles;
• direct costs of auxiliary production 254,800 rubles;
• total production costs 1,667,800 rubles;
• general operating expenses 342 600 rubles.

To determine the amount of general business expenses that fall on the main and auxiliary production, the accountant of LLC "Minotavr" made the following calculations:

• general operating expenses for the main production 290,259 rubles.

Advertising 20 or 26 counts?

Attention

1 tbsp. nine

Law of December 6, 2011 No. 402-FZ). Since advertising is recognized as disseminated information, documentary confirmation is required not only for the order of the advertisement itself, but also for its actual distribution (clause 1 of article 3 of the Law of March 13, 2006 No. 38-FZ). Confirmation of the distribution of advertising, in particular, can be: - reports of advertising distributors on the work done, for example, on the number of leaflets distributed; - on-air references from TV and radio stations; - information from the metro about the provision of advertising services.

Similar conclusions are contained in the letters of the Ministry of Finance of Russia dated September 6, 2012 No. 03-03-06 / 1/467, dated June 22, 2012 No.

Advertising costs: how to take into account in "1c: accounting 8" (rev. 3.0)

Posting description BP 20 26 10 000 Closing account 26 (wages) NU 90.08 26 10 000 BP 90.08 26 -10 000 BP 20 26 3 020 Closing account 26 ( insurance premiums) NU 90.08 26 3 020 BP 90.08 26 -3 020 NU 40 20 88 040 Write-off of the actual cost of production of BP 40 20 13 020 NU 43 40 3 040 Adjustment of the cost of production to the actual BP 43 40 13 020 Example 2. Closing an account for the cost of sales when providing services, LLC "Horns and Hooves" provides security services.

General business expenses are written off immediately to the cost of security services. In November 2016, general operating expenses amounted to RUB 23,020.

• 3 / p personnel - RUB 10,000.00;
• Insurance premiums - RUB 3,020.00;
• Premises rental - RUB 10,000.00:

Date Account Dt Account CT Amount, rub.

Accounting for advertising costs

Info

How to reflect advertising costs in accounting

FAS of the North-West District of April 23, 2013 No. A56-46534 / 2012). Situation: is the information on the product packaging advertising? The answer is no, it is not.
The Law on Advertising does not apply to information that must be brought to the attention of the consumer by law (subparagraphs 2, 5, paragraph 2, article 2 of the Law of March 13, 2006 No. 38-FZ). The legislation obliges the seller (performer) to provide the consumer with reliable information that is necessary for the correct choice of goods (work, service).

Such information includes information about the product, its manufacturer, consumer properties, rules and conditions for effective and safe use items sold. This information can be indicated on the label, in the marking or on the packaging of the goods (Art.

10 of the Law of February 7, 1992 No. 2300-1). Therefore, the mandatory information on the packaging is not an advertisement.

Account 26 in accounting for dummies: examples and transactions

Write-off of general business expenses at the end of the month, that is, where the account is written off 26 20 26 To the main production 21 26 To the production of semi-finished products 29 26 To service production 90.02 26 Completed works and services for third-party organizations 90.08 26 To the cost of sales when using the direct costing method Closing 26 accounts Closing account 26, that is, writing off all general business costs, is performed in several ways:

1. Included in the cost of production through production accounts, if products are manufactured;
2. Included in the cost of sales for the provision of services or works;
3. Relate to the current expenses of the reporting month using the direct costing method:

Important! The method of writing off, as well as the basis for the distribution of general business expenses, must be fixed in the accounting policy of the organization.

Postings to account 26 - general expenses

Tax accounting of advertising costs Taxpayers have the right to take into account advertising costs both when calculating profit tax (subparagraph 28, paragraph 1 of article 264 of the Tax Code of the Russian Federation) and when calculating a single tax under the simplified tax system (subparagraph 20, paragraph 1, article 346.16 Tax Code of the Russian Federation). In this case, taxpayers on the simplified taxation system take into account advertising costs in the manner prescribed for the calculation of income tax (clause 2 of Art. 346.16

Tax Code of the Russian Federation). Let's take a closer look at this order. For purposes tax accounting advertising costs are divided into standardized and non-standardized. Non-standardized advertising costs are taken into account in full, and standardized ones reduce the taxable base only within the established limit.

Clause 4 of PBU 10/99 determines that:

“The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

operating expenses;

non-operating expenses ".

41-1 "Goods in warehouses";

Product manufacturing organizations produce cn Finding the value of manufactured products used for advertising purposes using the following sub-accounts opened to account 43 "Finished products":

43-1 "Finished goods in stock";

If, when forming advertising costs, the organization performs some work on its own, then initially such costs are recorded by the organization on account 23 "Auxiliary production".

Let us consider the above in more detail using an example (all amounts used in the example are indicated without VAT).

Example.

An organization that manufactures lamps is taking part in the exhibition. Samples of lamps were used to decorate the exhibition stand; the total cost of samples was 650,000 rubles. The costs of delivery, registration were made on our own, the cost was 5,000 rubles. During the exhibition, part of the products was distributed among potential consumers of the products, while the other part became unusable (broken). On the basis of the order of the head, all samples were recognized as fully used during the exhibition. The organization has issued an act of write-off finished products for advertising purposes.

End of the example.

Trying to protect themselves from the risk of non-payment, organizations that provide advertising services require customers to transfer an advance payment.

At the same time, it is advisable to open the following sub-accounts to account 60 "Settlements with suppliers and contractors":

60-1 "Settlements with suppliers and contractors for services rendered";

60-2 "Advance payment".

That advertising is necessary and integral part modern business is beyond question. It is also absolutely clear that since advertising is indispensable, then the costs of it are necessary costs in the work process, and not unjustified excesses. Therefore, advertising costs should be properly reflected in the accounting records. Earlier in this book, we discussed in detail the issue of accepting advertising costs in tax accounting, now let's see how these costs are reflected in accounting.

To begin with, let's turn to PBU 10/99 "Organization's expenses" (it should not be overlooked that this PBU applies to all types of commercial organizations, except for insurance and credit). So, the expenses of the organization are recognized as a decrease in economic benefits as a result of the disposal of assets ( money, other property) and (or) the occurrence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of the participants (property owners) (clause 2 of PBU 10/99). Since advertising costs are the disposal of the company's monetary assets and do not fall into the list of disposal of assets that are not recognized as expenses in the light of RAS 10/99 (including a decrease in the authorized capital, contributions to the authorized capital of other enterprises and other financial investments, creation of non-current assets, payments in favor of the principal or principal, prepayments and advances, repayment of loans and borrowings), their reflection in the accounting records of the enterprise is subject to this RAS. However, given that prepayments, pledges and advances under PBU 10/99 are not expenses, we will not now consider situations when the customer enterprise prepares for the work on the implementation of advertising services by the executing organization.

Expenses of the enterprise in accounting are divided into expenses for ordinary activities and other expenses (that is, other than expenses for ordinary activities). What group of expenses can be attributed to advertising costs? According to clause 5 of PBU 10/99, the costs of ordinary activities are the costs associated with the manufacture and sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services. Since advertising, as mentioned earlier, is aimed at increasing the volume of sales of products, goods and services performed, advertising costs are referred to in accounting as expenses for ordinary activities. Consequently, advertising costs in accounting, as opposed to tax, will be taken in full, in an amount equal to the amount of payment and (or) accounts payable.

1) consumption is made in accordance with specific treaty, the requirement of legislative and regulatory acts, business customs;

2) the amount of the expense can be determined;

3) there is confidence that as a result of a specific operation, there will be a decrease in the economic benefits of the organization. There is assurance that a particular transaction will reduce the economic benefits of the entity when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.

Of course, any expenses taken into account must be documented.

In addition, the subsequent effectiveness of advertising cannot influence the recognition or non-recognition of the costs of a particular advertising service or products in accounting, not only because it is generally quite difficult to determine the specific effectiveness of a particular type of advertising (advertising campaign), but also on the basis of clause 17 of PBU 10/99, according to which expenses are subject to recognition in accounting, regardless of the intention to receive proceeds, other or other incomes and from the form of the expense (cash, in kind and other).

In organizations carrying out industrial and other production activities, account 44 "Sales Expenses" may reflect, in particular, the following expenses: for packing and packing products in finished goods warehouses; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and others vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for storing products in places of their sale and remuneration of sellers in organizations engaged in agricultural production; for advertising; for entertainment expenses; other similar expenses.

In organizations engaged in trading activities, account 44 "Expenses for sale" may reflect, in particular, the following expenses (distribution costs): for the transportation of goods; for wages; for rent; for the maintenance of buildings, structures, premises and equipment; storage and processing of goods; for advertising; for entertainment expenses and other similar expenses.

To account for advertising expenses, the subaccount "Advertising expenses" is opened to account 44. As we remember, in accounting, advertising expenses, if they meet the conditions for recognizing expenses, are accepted in full. In tax accounting, advertising costs are divided into two groups: standardized and non-standardized. For the convenience of further tax accounting, in a number of cases, subaccounts (subaccounts of the second order) "Normalized advertising costs" and "Nonstandardized advertising costs" are opened to the subaccount "Advertising costs". The amounts of expenses incurred by the organization (in our case, advertising expenses) are accumulated on the debit of account 44 "Sales expenses", and later are debited to account 90 "Sales". According to the Instructions for using the Chart of Account accounting financial economic activity organizations, the amount of expenses accumulated on account 44 are debited to account 90 in whole or in part.

In case of partial write-off, the following are subject to distribution:

1) in organizations carrying out industrial and other production activities - the costs of packaging and transportation (between separate types products shipped on a monthly basis based on their weight, volume, production cost or other relevant indicators);

2) in organizations engaged in trade and other intermediary activities - transportation costs (between the sold goods and the remainder of the goods at the end of each month);

3) in organizations that harvest and process agricultural products - in the debit of accounts 15 "Procurement and acquisition of material assets" (expenses for harvesting agricultural raw materials) and (or) 11 "Animals for growing and fattening" (expenses for harvesting livestock and poultry) ...

All other expenses related to the sale of products, goods, works, services are charged monthly to the cost of goods sold (goods, works, services).

Advertising expenses are charged monthly to the cost of goods sold ( products sold, work performed, services performed). However, depending on the method of writing off business expenses, chosen by the company and enshrined in its accounting policy, advertising costs can be written off to the cost of production in whole or in part, in proportion to the volume of products (goods) sold.

Expenses for the production of brochures and booklets are recorded on account 10 "Materials" subaccount "Advertising materials". In the future, the cost of these materials is charged to account 44 "Sales costs" subaccount "Advertising costs"

Not always, as we have said, advertising is limited to the provision of services. If we are talking about a company engaged in trading activities, it can use some of the goods it sells for promotional activities, in particular for window dressing. In this case, the movement of goods is reflected by internal postings to account 41 "Goods":

Account debit 41 "Goods" - reflected the transfer of goods for window dressing.

When changing the exposition, the following is made in the accounting:

Debit of subaccount 41-1 "Goods in warehouses",

Credit of account 41 "Goods" subaccount "Goods in the showcase" - reflected the return to the warehouse of the goods used to decorate the showcase.

And already from sub-account 41-1 "Goods in warehouses", these goods will be written off if they are not subject to further sale. Many trade organizations, however, in the future they sell goods that served for window dressing, exhibition samples and other items if they have not lost their consumer properties. Partial loss of consumer properties that does not impede use of this product as intended (lack of packaging, minor damage appearance, partial use of consumables included in the mandatory packaging of the goods, etc.) is offset by a decrease in the price of the goods due to the trade margin. I must say that this practice is quite common and gives good results, allowing the company to avoid most of the losses associated with the write-off of goods. A decrease in the cost of goods that have completely or partially lost their consumer properties in connection with exhibiting in showcases, at exhibitions, at stands and others, is also reflected by the wiring:

Account credit 41 "Goods" subaccount "Goods in warehouses" - the cost of goods used for exhibiting has been written off.

If the company uses the goods it sells or the products it manufactures for material support promotions (for example, the distribution of souvenirs, the issuance of prizes), then it will reflect the disposal of assets by the wiring we already know:

The debit of account 44 "Sales costs" subaccount "Advertising costs",

Account credit 41 "Goods" - the cost of goods used for advertising purposes has been written off.

A manufacturing enterprise that uses its products for advertising purposes reflects this operation in accounting as follows:

The debit of account 44 "Sales costs" subaccount "Advertising costs",

Credit of account 43 "Finished goods" - reflects the cost of finished goods used for advertising purposes.

The same entry reflects a decrease in the cost of finished products caused by a partial loss of consumer properties as a result of use for advertising purposes (during exposure).

Materials and services of third-party organizations for the production of advertising stands or billboards for the organization are included in the advertising costs in full. If an organization decides to install billboards and other outdoor advertising media on its own and intends to use such structures for more than 12 months, then in this case they must be taken into account as part of fixed assets and inventories of the organization in accordance with the provisions of PBU 6/01, acquisition costs which is formed by its initial value.

From January 1, 2008, the limit for classifying an asset as a fixed asset for profit tax purposes is RUB 20,000.

The organization purchased a billboard, the cost of which is 17,700 rubles, including VAT 18% - 2,700 rubles. The organization's accounting policy states that property worth no more than 20,000 rubles. or other established limit is included in the inventories.

In the accounting of the organization, the entries were made:

Debit account 10 "Materials",

Credit of account 60 "Settlements with suppliers and contractors" - 15,000 rubles. - the billboard is taken into account;

Debit of account 19 "Value added tax on acquired values",

Credit of account 60 "Settlements with suppliers and contractors" - 2700 rubles. - reflected the VAT on the billboard;

Debit account 60 "Settlements with suppliers and contractors",

Credit of account 51 "Settlement accounts" - 17,700 rubles. - funds are transferred to the supplier;

The debit of account 68 "Calculations of taxes and duties" subaccount "Calculations of value added tax",

Credit of account 19 "Value added tax on acquired values" - 2700 rubles. - presented for deduction of VAT;

The debit of account 44 "Sales costs" subaccount "Advertising costs",

Credit account 10 "Materials" - 15,000 rubles. - the cost of the billboard is included in the costs at the time it is put into operation.

Debit of account 08 "Investments in non-current assets",

Credit account 60 "Settlements with suppliers and contractors" - the billboard is accepted for accounting;

Debit account 01 "Fixed assets",

Credit account 08 "Investments in fixed assets" - the billboard is included in the fixed assets;

The debit of account 44 "Sales costs" subaccount "Advertising costs",

Account credit 02 "Depreciation of fixed assets" - depreciation is charged.

When taking into account the costs of outdoor advertising, if the organization uses the services of an advertising agency to place advertisements on those owned by the agency advertising structures over a long period of time, placement costs should be written off evenly.

The costs of posting information on the Internet are advertising. This point of view is confirmed by the Ministry of Finance of Russia, which provides appropriate explanations in a letter dated December 6, 2006 N 03-03-04 / 2/254 "On the procedure for attributing the costs of making leaflets, flyers and advertising costs via the Internet to the organization's costs for advertising for the purpose of taxation of profits. It, in particular, states that, according to the Law on Advertising, the concept of telecommunication networks includes the placement of advertising on the Internet. Consequently, the costs of advertising activities on the World Wide Web are classified as advertising. in the letter of the Ministry of Finance of Russia dated January 29, 2007 N 03-03-06 / 1/41 "On accounting for taxation of profits, the costs of placing advertising products on the Internet containing advertising information about an organization or selected servicesprovided by the organization ", these costs are not standardized, but are taken into account when calculating income tax in full.

According to clause 7 of Ch. 2 PBU 18/02, a permanent tax liability (asset) is understood to mean the amount of tax that leads to an increase (decrease) in tax payments for income tax in the reporting period.

A permanent tax liability (asset) is recognized by an entity in the reporting period in which the permanent difference arises.

A permanent tax liability (asset) is equal to the amount determined as the product of a permanent difference arising in the reporting period by the income tax rate established by law Russian Federation on taxes and fees and effective at the reporting date.

Permanent tax liabilities are reflected in the accounting on the profit and loss account (subaccount "Permanent tax liability") in correspondence with the credit of the account for accounting for taxes and duties, ie a permanent difference arises if expenses partially accounted for for tax purposes are not accounted for in the future (in the following tax periods).

In accounting, a permanent tax difference will be reflected by the entry:

The debit of account 99 "Profit and loss",

Account credit 68 "Calculations of taxes and duties" subaccount "Calculations of income tax" - a permanent tax liability is taken into account.

With regard to temporary differences, according to paragraph 8 of Ch. 2 PBU 18/02, temporary differences mean income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax - in another or in other reporting periods. Temporary differences, in turn, are subdivided into deductible temporary differences and taxable temporary differences.

Taxable temporary differences are referred to in clause 12 of the same PBU: taxable temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should increase the amount of income tax payable to the budget in the next after the reporting or in subsequent reporting periods.

Taxable temporary differences result from:

1) the use of different methods of calculating depreciation for accounting purposes and the purposes of determining income tax;

2) recognition of proceeds from the sale of products (goods, works, services) in the form of income from ordinary activities of the reporting period, as well as recognition of interest income for accounting purposes, based on the assumption of temporary certainty of the facts of economic activity, and for tax purposes - on a cash basis ;

3) the application of various rules for reflecting the interest paid by the organization for the provision of funds (credits, loans) to it for use for accounting and tax purposes;

4) other similar differences.

Temporary differences arise if expenses are partially accepted in the reporting period, but it is probable that the remaining part of expenses will be recognized for taxation in the next reporting period.

According to clause 11 of PBU 18/02, deductible temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should reduce the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods.

Deductible temporary differences result from:

1) the use of different methods for calculating depreciation for accounting purposes and for determining income tax;

2) the use of different methods of recognizing commercial and administrative expenses in the cost of goods sold, goods, works, services in the reporting period for accounting and tax purposes.

3) loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees;

4) the application, in the case of the sale of fixed assets, different recognition rules for accounting and tax purposes of the residual value of fixed assets and the costs associated with their sale;

5) the presence of accounts payable for purchased goods (work, services) when using the cash method for determining income and expenses for taxation purposes, and for accounting purposes - based on the assumption of temporary certainty of the facts of economic activity;

6) other similar differences.