Order according to the rate of natural attrition. Natural loss of goods at the enterprise. The procedure for calculating natural loss

ABOUT THE RATES OF NATURAL LOSS OF FOOD PRODUCTS IN TRADE LETTER TO THE MINISTRY OF TRADE OF THE RSFSR "May 21, 1987 N 085 (D)" and "Rosoptprodtorg", and their associations, Glavkurorttorg, Glavsevertorg, the Ministry of Trade of the RSFSR informs and management that by order of the Ministry of Trade of the USSR dated April 2, 1987 N 88 "On the approval of the norms of natural loss food products in trade and instructions for their use ": 1. Approved and put into effect from 01.07.87, developed by the All-Union Scientific Research Institute of Trade Economics and Management Systems and the Ukrainian Scientific Research Institute of Trade and Catering norms of natural loss and losses agreed with the Ministry of Finance of the USSR, instructions for their use: food products in the retail network of state and cooperative trade (Appendices NN 1 and 2); food products during storage in warehouses and retail bases trade organizations public catering (Appendices NN 3 and 4); food products during storage and delivery at small wholesale bases, during storage and delivery in pantries of public catering establishments (Appendices NN 5, 6 and 7); cheeses when stored in distribution refrigerators of trade (Appendices NN 8 and 9); food products during transportation by road and horse-drawn transport (Appendices NN 10 and 11); glassware with food for transportation by road and horse-drawn transport, in warehouses, in retail trade enterprises, catering establishments, as well as the norms of losses from breakage and chipping of empty glass containers during acceptance, storage and dispensing in container warehouses of wholesale and retail trade organizations, in retail trading network , catering establishments, when loading into railway wagons (barges), when transporting by road, animal-drawn transport (Appendices NN 12,13,14 and 15). 2. It has been established that: - in public catering establishments for weight goods sold through buffets (except for goods sold in portions, the norms of natural loss are applied, approved by this order for the retail network of state and cooperative trade (for stores of the first group), with a decrease in their by 20 percent; at wholesale warehouses, losses of grocery and confectionery goods sold by the actual weight are written off according to the norms and in accordance with the instructions for their use, approved for warehouses and bases of retail trade organizations and public catering organizations; - in packing shops of wholesale and retail trade organizations, the natural loss of grocery goods packed by machine, as well as all goods packed by hand, are written off (as a percentage of the amount of prepackaged goods) according to the norms and in accordance with the instructions approved by the order for the retail network of state and cooperative trade (for stores of the first group ny) - Appendix No. 1. 3. The Ministry of Trade of the RSFSR obliges: - to bring to the trade organizations and enterprises the norms of natural loss and norms of loss of goods and instructions for their use, approved by the order of the Ministry of Trade of the USSR; - systematically monitor the correct application of the approved standards in trade organizations and enterprises; - strictly control the quality, temperature of goods and the condition of transport and consumer containers when accepting them from suppliers, not to violate the established regimes and terms of storage, sale of goods. To take into account that by order of the Ministry of Trade of the USSR of April 2, 1987 N 88 were declared invalid: subparagraph 1.3 and paragraphs 2 and 3 of the order of the Ministry of Trade of the USSR of March 26, 1980 N 75 "On the approval of the norms of natural loss of food products in trade"; approved by order of the Ministry of Trade of the USSR dated March 26, 1980 N 75 (letter of the Ministry of Trade of the RSFSR dated July 31, 1980 N 0215): - Appendix N 1 "Norms of natural loss of food products in urban and rural retail trade network" in the part of the sections "Meat and meat products, sausages, smoked meats, fish and fish products, dairy and fat products, bakery products, confectionery products, groceries, alcoholic and non-alcoholic beverages "; - Appendix No. 2 "Instructions for the application of norms of natural loss of food products in urban and rural retail trade network", in terms of the application of norms of natural loss of meat and meat products, sausages, smoked meats, fish and fish products, bakery products, confectionery products, groceries , alcoholic and non-alcoholic drinks; - Appendices NN 3 and 4 "Norms of natural loss of food products during storage in warehouses and bases of urban and rural retail trade and public catering" and instructions for their application; - Appendices NN 5, 6, and 7 "Norms of natural loss of food products during storage and release at small wholesale bases", "Norms of natural loss of food products during storage and release in pantries of public catering establishments" and instructions for their application; - Appendices NN 8 and 9 "Norms of natural loss of cheeses during storage on distribution refrigerators of trade" and instructions for their use; - Appendices NN 18 and 19 "Norms of natural loss of food products during transportation by road and horse-drawn transport" and instructions for their application; - Appendices NN 20, 21, 22 and 23 "Rates of losses from breakage of glassware with foodstuffs during acceptance, storage and dispensing at warehouses, bases, retail trade enterprises and public catering establishments", "Rates of losses from breakage and chipping of empty glass tableware during acceptance, storage and release in container warehouses of wholesale and retail trade organizations, in retail trade networks, catering establishments, when loading into railway cars (barges) and during transportation by road and horse-drawn transport "," Norms of losses from breaking glassware with food products for transportation by road and horse-drawn transport "and instructions for their use; - clause 2 of the order of the Ministry of Trade of the USSR dated 06. 04.82 N 57 "On the norms of natural loss of flour, cereals and granulated sugar when packing by machine at enterprises of state and cooperative trade and clarifying the procedure for writing off losses from breaking glassware with food" (letter of the Ministry of Trade of the RSFSR dated 28.04.82 N 080 ); Order of the Ministry of Trade of the USSR of September 30, 1985 N 217 "On the application of norms for the loss of packaged groceries and food products in glass containers from damage to consumer containers during transportation by road, storage and sale using container equipment in the retail trade network (letter from the Ministry of Trade of the RSFSR from 21.11.85 N 0243). Deputy Minister N. P. Konovalov Appendix No. 1 to the letter of the Ministry of Trade of the RSFSR dated 21.05.87 N 085 NORMS OF NATURAL LOSS of food products in the retail network of state and cooperative trade _________________________________________________________________________________ | Rate of loss,% | _______________________________________________ | all year round | _______________________________________________ Product name | first zone | second zone | _______________________ | _______________________ | first | second | first | second | group | group | group | group | stores | stores | stores | stores _________________________________ | ___________ | ___________ | ___________ | ___________ MEAT AND MEAT PRODUCTS Frozen meat: Beef, veal, lamb, goat meat, horse meat, buffalo meat, venison, camel meat 0.33 0.40 0.43 0.50 Pork 0.30 0.35 0.39 0.45 Meat of wild animals (wild boar, bear, elk, saiga, etc.) 0.47 0.55 0.52 0.60 Chilled meat: Beef, veal, lamb, goat meat, horse meat, buffalo meat, venison, camel meat 0.58 0.65 0.62 0.70 Pork 0.51 0.54 0.56 0.59 Meat of wild animals (wild boar, bear, elk, saiga, etc.) 0.64 0.75 0.69 0.80 Meat of poultry (except packed in plastic film) and ice cream of rabbits: Chickens, broilers and rabbits 0.19 0.20 0.24 0.25 Geese, ducks, turkeys, etc. 0.30 0.32 0 , 38 0.40 Poultry meat packed in plastic foil, ice cream 0.05 0.05 0.05 0.05 Chilled poultry and rabbit meat: Chickens, broiler chickens and 0.37 0.40 0.47 0.50 rabbits Geese, ducks, turkeys, etc. 0.47 0.50 0.52 0.55 Poultry, packed in poly measuring film, chilled 0.20 0.20 0.25 0.25 Offal: Legs 0.35 0.35 0.40 0.40 Frozen heads 0.35 0.35 0.45 0.45 Chilled heads 0.54 0.54 0.59 0.59 Other offal: Frozen 0.40 0.40 0.50 0.50 Chilled 1.62 1.62 1.72 1.72 Semi-finished products by weight 0.40 0.40 0.45 0 , 45 Cooking by weight (jellies, pates, fried and boiled meat, poultry, offal, etc. ) 0.30 0.30 0.35 0.35 Frozen raw fat 0.16 0.16 0.20 0.20 Chilled raw fat 0.32 0.32 0.40 0.40 Cooked sausages (including meat breads, brawn and stuffed, liver, blood, etc.) 0.53 0.60 0.57 0.65 Sausages and small sausages 0.75 0.75 0.80 0.80 Semi-smoked sausages 0.32 0.37 0, 36 0.41 Cooked-smoked sausages 0.36 0.36 0.40 0.40 Uncooked smoked sausages 0.06 0.06 0.09 0.09 Meat smoked meats in the casing and without the casing: Uncooked smoked 0.25 0.25 0, 30 0.30 Smoked-boiled and smoked-baked 0.48 0.48 0.53 0.53 Boiled, baked and fried 0.59 0.59 0.64 0.64 Pork fat and lard products 0.26 0 , 26 0.31 0.31 Other meat products by weight 0.30 0.30 0.34 0.34 FISH AND FISH PRODUCTS Live fish 0.10 0.10 0.10 0.10 Fish of all types and chilled mussels 0, 60 0.60 0.65 0.65 Frozen fish and fish products of all types, unglazed 0.27 0.27 0.31 0.31 Fish, fish products and non-fish products of all types, frozen glazed Norms not applicable Fish in all types of salted (except for the salmon family, sold in slices), pickled, spicy in brine Norms not applicable Fish of all names salted in dry barrels and boxes 0.40 0.40 0.45 0.45 Fish of the salmon family, salted, sold in slices 0 , 30 0.30 0.34 0.34 Fish of all names (except for the sturgeon family) and non-fish hot-smoked seafood 0.37 0.37 0.41 0.41 Fish and fish products of the hot-smoked sturgeon family 0.30 0.30 0.34 0.34 Fish and fish products (except for balyk products) of all types of cold smoked 0.35 0.35 0.40 0.40 Balyk products of all types of cold smoking, sold without slicing 0.33 0.33 0.37 0.37 Cold smoked balych products of all types, sold as slices 0.28 0.28 0.31 0.31 Fish, fish products and non-fish seafood of all types, salted-dried and dried 0.20 0.20 0.20 0.20 Caviar of sturgeon, salmon and other fish 0.18 0.18 0.21 0.21 fried, baked, jellied, stuffed, etc.) 0.36 0.36 0.40 0.40 Other weight products from fish and non-fish seafood 0.28 0.28 0.33 0.33 Note: For fish, fish frozen unglazed goods and non-fish seafood, packed with plastic film and release paper, the norms are applied in the amount of 75 percent of the norm established for frozen unglazed fish. DAIRY AND FAT PRODUCTS Cow butter (butter, ghee) 0.15 0.15 0.20 0.20 Margarine, rendered fats (beef, pork, etc.) ) and culinary (lard, vegetable, etc.) 0.15 0.15 0.20 0.20 Vegetable oil (for manual sale) 0.25 0.25 0.25 0.25 Sour cream, cottage cheese and curd mass 0, 46 0.46 0.51 0.51 Cheese: paraffin coated (Soviet, Altai, Russian, Poshekhonsky, Dutch, Kostroma, steppe, Yaroslavl, Estonian, Uglich, Ukrainian, Lithuanian, Minsk, Tartu, Vyru, etc.) 0 , 30 0.30 0.34 0.34 fused smoked sausage 0.40 0.40 0.46 0.46 in a polymer film (Dutch, Kostroma, cheddar, Lithuanian, Russian, etc.) 0.40 0.40 0 , 44 0.44 in foil or parchment (Roquefort, Latvian, etc.) 0.55 0.55 0.59 0.59 uncoated (Swiss, brine in containers without brine, etc.) 0.30 0.30 0 , 34 0.34 in brine (feta cheese, suluguni, etc.) 0.25 0.25 0.30 0.30 Draft milk 0.05 0.05 0.05 0.05 Milk and dry cream, egg powder and melange 0.25 0.25 0.30 0.30 Weight ice cream and other weight dairy and fat products 0.30 0.30 0.35 0.35 Note: When the sale of vegetable oil through vending machines applies the rate of natural loss established by a separate order of the USSR Ministry of Trade. BAKERY GOODS Baked bread 0.50 0.50 0.53 0.53 Lamb products 0.35 0.35 0.40 0.40 Rusks 0.30 0.30 0.33 0.33 Pies and pies 0.45 0 , 45 0.50 0.50 Lavash and Churek 0.35 0.35 0.40 0.40 Other bakery products by weight 0.30 0.30 0.33 0.33 Notes: 1. For tents and kiosks, the rate of natural loss baked bread are reduced by 30 percent. 2. For piece bread and bakery products, the rate of compensation for losses from sanbrak in the amount of 0.04 percent is applied. CONFECTIONERY GOODS Caramel, toffee and dragee 0.10 0.10 0.13 0.13 Glazed candies 0.15 0.18 0.17 0.20 Unglazed candies 0.26 0.28 0.28 0.31 Marmalade and pat 0.33 0.48 0.36 0.52 Pastila and marshmallows 0.46 0.53 0.50 0.57 Halva 0.55 0.55 0.59 0.59 Honey and jam 0.45 0.45 0 , 48 0.48 Biscuits, biscuits and waffles 0.22 0.25 0.26 0.30 Gingerbread and gingerbread 0.34 0.48 0.37 0.52 Other confectionery products by weight 0.15 0.18 0.19 0.22 GLASS GOODS Groats, including legumes and sagas 0.14 0.20 0.16 0.23 Pasta 0.21 0.30 0.23 0.33 Flour and starch 0.14 0.20 0.16 0 , 23 Granulated sugar 0.08 0.12 0.10 0.14 Refined sugar 0.13 0.18 0.15 0.21 Powdered sugar 0.21 0.30 0.21 0.30 Coffee beans 0, 10 0.10 0.10 0.10 Table salt 0.32 0.45 0.35 0.50 Pressed yeast 0.39 0.55 0.42 0.60 Other bulk groceries 0.11 0.15 0, 13 0.18 Note: For packaged grocery and confectionery goods received by the retail trade network in all types of transport containers, including containers equipment, apply the norms of losses from damage to consumer containers in the following sizes (percent): Flour, cereals, granulated sugar, table salt, starch 0.03; other grocery and confectionery products (except packed in boxes) 0.01. These norms do not apply to goods packaged in the store. Juices and other soft drinks sold in bulk 0.04 0.04 0.04 0.04 Forage: Oats and barley 0.10 0.10 0.11 0.11 Oilcake and compound feed 0.08 0.08 0.09 0.09 Bran, etc. 0.12 0.12 0.13 0.13 Other goods: Kerosene when sold in weight 0.08 0.08 0.08 0.08 The norms of natural loss for the first zone are applied by trading enterprises located in the following republics, territories and regions: the RSFSR, including the regions of the Far North (except for the Dagestan Autonomous Soviet Socialist Republic, the Kalmyk Autonomous Soviet Socialist Republic, the Astrakhan and Volgograd regions classified in the second zone), the Ukrainian SSR, the Byelorussian SSR, the Lithuanian SSR, the Estonian SSR, the Latvian SSR, the Georgian SSR, Moldavian SSR and Kazakh SSR: in Pavlodar, Kokchetav, North Kazakhstan, Kustanai and Tselinograd regions. The rates of natural loss for the second zone are applied by trade enterprises located in the following republics and regions: RSFSR, (Dagestan ASSR, Kalmyk ASSR, Astrakhan and Volgograd regions), Uzbek SSR, Armenian SSR, Azerbaijan SSR, Kirghiz SSR, Tajik SSR, Turkmen SSR and Kazakh SSR (except for the regions: Pavlodar, Kokchetav, North Kazakhstan, Kustanai and Tselinograd). Appendix No. 2 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87 N 085 INSTRUCTIONS for the application of norms of natural loss of food products in the retail network of state and cooperative trade 1. The norms of natural loss of food products approved by order of the Ministry of Trade of the USSR of April 2, 1987 No. 88 apply to retail network state and cooperative trade. 2. The rates are set for standard goods sold by weight as a percentage of their retail turnover to compensate for losses arising from the storage of goods in the backroom and on counters, as well as in preparation for the sale and sale of goods due to: - shrinkage; - spray; - crumbling formed during the sale of goods, with the exception of caramel and refined sugar; - leaks (melting, seepage); - bottling when pumping and selling liquid goods; - the consumption of the substance for breathing (flour, cereals). In addition, the norms include the mass of polymer film, foil and parchment removed during the sale of cheeses that came packaged in these materials, as well as the ends of the casings, twine and metal clips that are removed in preparation for the sale of smoked cheese. The rate of natural loss does not include: - standardized waste generated during the preparation for the sale of sausages, meats and fish sold after preliminary cutting; - stripping of butter, as well as crumb formed during the sale of caramel and refined sugar. Stripping and crumb are handed over for processing at the direction of the trade organization, which includes this enterprise, and written off according to the invoices for which this waste was handed over; - all kinds of losses resulting from damage to goods, damage to containers, as well as the difference between the actual weight of the container and the weight on the stencil (curtain of the container); - actual additional losses associated with the sale of goods by self-service, within the established norms. 3. The norms established for the first group of stores are applied in self-service stores, including supermarkets, as well as in other types of stores with an annual turnover of at least 4 million rubles. with a retail space of more than 400 sq. m. In other shops and stalls, the norms established for the second group of shops are applied. The list of stores that apply the norms for each of these groups is established by order of the trade organization annually. The order is brought to the attention of the materially responsible persons of the stores no later than 15 days before the beginning of the period for which this list is established. 4. 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. The natural loss of goods is written off according to the actual size, but not higher than the established norms. 5. The natural loss of goods can be written off only after an inventory of goods on the basis of an appropriate calculation drawn up and approved in accordance with cl. 9 of this Instruction. The shortage of goods within the established norms of natural loss is written off from the materially responsible persons at the prices at which the goods were recorded. The assignment of the same commodity losses to distribution costs is made at purchase prices. The difference between purchase and retail prices is attributed to trade discounts. 6. Norms of natural loss apply only to goods sold during the reporting period, regardless of their storage period at a retail outlet. 7. These norms of natural loss do not apply to piece goods, as well as to goods supplied to retail trade enterprises in packaged form. Note: For goods packaged in stores, the rate of natural loss applies in the same amount as for bulk goods. 8. When calculating the amount of natural loss within the established norms for a retail trade network, the retail turnover does not include goods: - sold to other stores, branches of the store (stalls, tents) that have independent accounting of material values, as well as sold in the order of small wholesale social cultural institutions (kindergartens, sanatoriums, hospitals, etc.) and other enterprises and institutions - returned to suppliers, as well as those returned for processing; - written off according to acts due to scrap, crumbling, damage, deterioration in quality, curtain and damage to containers. Note: In case of small-scale wholesale distribution of goods by stores, the rates of loss established for small-scale wholesale bases are applied (Appendix No. 5). For goods sent to other stores and for processing, as well as returned to suppliers, the norms of natural loss are applied, established for warehouses and bases of retail trade organizations and public catering organizations for the corresponding shelf life (Appendix No. 3). In the system of consumer cooperation, this procedure also applies to the supply of goods by head stores to other retail enterprises. 9. The amount of natural loss for a retail trade enterprise as a whole or for its department (section) for the time between two adjacent inventories (reporting period) is determined on the basis of calculations compiled by the accounting department of the enterprise (organization) with the participation of materially responsible persons and approved by the head of the enterprise ( organizations). If the head (director) of a trading enterprise is at the same time a materially responsible person, the calculation is approved by the management of the higher organization. The calculation of natural loss for goods sold at retail is made in the following order. To the amount of natural loss for the actual balances of goods according to the inventory data at the beginning of the reporting period, the amount of calculated profit according to the documents for the goods received for the same period is added and the loss calculated according to the documents for the goods listed in clause 8 of this Instruction, as well as the actual the balance of goods according to the inventory list at the end of the reporting period. If a retail trade enterprise has operations on wholesale or small-scale wholesale supply and sale of goods, separate calculations of natural loss are drawn up in the same manner. The rate and amount of natural loss accrued according to inventory records and according to primary trade documents shall be entered in the margins of the indicated trade documents. Below is the approximate form calculating the natural loss of goods for the inventory period. Shop N______________ K AKTU on the results of the check of valuables as of June 1, 1986 Section _______________ Calculation of natural loss for sold goods from December 1, 1985 to June 1, 1986 Amount in rubles. Natural loss on the balance of goods according to the inventory of the previous accounting as of December 1, 1985 60 Accrued natural loss on the incoming goods 1200 Total accrued along with the balance 1260 Excludes: - accrued natural loss according to documents for the outgoing goods 40 - accrued natural loss according to the inventory list of goods on June 1, 1986 80 Total is excluded from the accrued amount 120 The amount of natural loss to be written off for sold goods 1140 Head of the enterprise (organization) ______________ Chief (senior) accountant ______________ 10. In cases where the goods stored in the backroom (storeroom) of this a commercial enterprise are accountable to one brigade of materially responsible workers (or one person), and the goods located in trading floor, in the account of another brigade of materially responsible workers (or one person), the distribution of the norms of natural attrition between the brigades of materially responsible workers (persons) is carried out locally by orders of the heads of trade organizations (trades, offices, regional and city cooperative organizations, etc. ), but so that the total amount of loss does not exceed the established norms. The order on the size of the norms for the utility room and the trading floor is brought to the attention of the brigades (persons). At the same time, for goods released from the utility room according to a stencil or standard weight ( confectionery, cereals, granulated sugar, etc.), the full rate of loss is provided to teams (persons) carrying financial responsibility for goods in the trading floor. In the event that goods from a supplier go directly to the trading floor, although they are taken into account in the turnover of the utility room, the teams (persons) who are financially responsible for the goods in the trading floor are also provided with a full rate of natural loss. 11. For goods sold by weight through auto shops, the norms established for the second group shop are applied with a 50 percent reduction. 12. Trade organizations (auctions, offices, regional and city cooperative organizations, etc.) of the Far North regions for stores where regular delivery or storage conditions of goods cannot be provided in accordance with trade rules are allowed, in agreement with local trade authorities, to increase up to 30 percent of the rate of natural loss established for stores of the second group for all or individual goods. 13. The ministries of trade of the union republics that do not have regional division, the ministries of trade of the autonomous republics and the departments of trade and public catering of regional (territorial) and city executive committees of the Soviets of People's Deputies, as well as the relevant consumer unions are given the right to authorize their subordinate trade organizations (auctions, offices, district and urban cooperative organizations, etc.) to be used in the retail trade network (the second group of stores) with a stable structure of turnover instead of commodity norms general norms natural loss of goods as a percentage of the turnover of each store, stall, etc. The procedure for establishing general norms is as follows. The trade organization approves for each coming year the general rate of natural loss for each subordinate store, tent, stall, etc., as a percentage of the turnover of this enterprise. The general rate is established on the basis of the commodity standards applicable to the assortment of goods of each commercial enterprise. The general rate of natural loss of goods as a whole for all enterprises of a given trade organization should not exceed the per-item norms. In stores that have separate sections, tents, stalls, teams that submit independent product reports, the general rate for each of these divisions is established in the same manner by the store director (if he is not liable) or by a higher organization. At the same time, the norms established for all divisions should not exceed the general norms established for this store. The general norms of natural loss of goods approved by the trade organization for each store, tent, stall, etc., are brought to the attention of the materially responsible persons of these enterprises no later than 15 days before the beginning of the period for which the norms are established. The order of the store director on the norms for departments, sections, etc. is brought to the attention of the materially responsible persons of these departments no later than 10 days before the start of the period. The general norms of natural loss approved by the trade organization and communicated to the materially responsible persons are mandatory. In trade enterprises for which the general norms of natural loss are approved, it is not allowed to apply the commodity norms. General standards are reviewed annually. Changing the general norms before the expiration of the period for which they are established is allowed in exceptional cases (changing the profile of the store, etc.) and only for the upcoming period. 14. For goods delivered ahead of schedule (imported off-road, during navigation for a long time, etc.) stored in stores remote from the warehouse network, as well as for goods imported to consumer cooperation stores for counter sale to suppliers of agricultural products, natural loss is calculated according to the following standards: - when storing the above goods in stores for up to 15 days (for salt - up to 60 days), the norms established for the retail network are applied; - when storing them for more than 15 days (for salt - more than 60 days), it is allowed, in addition to the above norms for subsequent storage periods, to apply the norms established for warehouses and bases of retail trade organizations and public catering organizations (Appendix No. Example. In the store of the second group, located in the first zone, refined sugar was stored for 25 days. The rate of natural loss of refined sugar for stores of this group is set at 0.18%. Since, in this example, refined sugar was stored in the store for more than 15 days, then for the first 15 days of storage, a loss rate of 0.18% should be applied. For the next 10 days of storage, the rate of loss established for warehouse storage can be applied, which, with a 10-day storage period of refined sugar in the warehouse, is 0.01%. Therefore, the calculation of the natural loss of refined sugar stored in the store for 25 days should be made at the rate of 0.19%. Note. In the event that there was no early delivery during the inventory period of the sale of goods, it is allowed to accrue natural loss on the remains of early delivery of goods at the end of the inventory period according to the norms established for warehouses and bases of retail trade organizations and public catering organizations (Appendix No. 3). 15. Norms for perishable (meat, fish, dairy and fatty) goods are established for shops, tents, stalls with refrigerating chambers, glaciers, refrigerated cabinets, refrigerated counters or rooms cooled naturally to an air temperature not higher than 8 degrees C. 16 If there are students in stores, the rates of natural attrition increase in the following sizes with the average number of students from 25 to 50 percent to the average number of sellers - by 10 percent, and over 50 percent - by 15 percent. The specified increase in the norms is made taking into account the time actually worked by the students in the period between two adjacent inventories, which is established on the basis of the report card presented by the master of industrial training. In stores that have sections or departments with self-registration, the norms are increased only for those sections and departments in which the corresponding number of students worked. Example. A store with apprentices operated for 150 days between two adjacent inventories. During this period, the average number of salespeople in the store was 30 people, and the students worked in it 1,800 man-days. In this case, the average number of students between two adjacent inventories will be 12 people (1800: 150), i.e. 40 percent of the average number of salespeople. Consequently, the rates of natural loss of goods for the store can be increased by 10 percent. 17. The rates of loss of piece bread and bakery products from the formation of sanitary conditions, as well as confectionery and grocery products from damage to consumer packaging are applied in the manner prescribed by this Instruction. Moreover, the norms for the loss of bread and bakery products from the formation of sanbrak are applied only if there are documents confirming its delivery for livestock feed. Appendix No. 3 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87 No. 085 NORM OF NATURAL LOSS of food products during storage in warehouses and bases of retail trade organizations and public catering organizations _______________________________________________________________________________ | Term | The rate of loss,% | storage, | ___________________________ Product name | day | all year round | | ___________________________ | | first zone | second zone ______________________________________ | ____________ | _____________ | _____________ MEAT AND MEAT PRODUCTS Any frozen meat except 1 Norms do not apply pork (in carcasses, half carcasses, 2 0.05 0.05 quarters and commercial cuts) 3 0.08 0.10 over 3 The rates are increased to 10 incl. for each subsequent day by 0.01 to 0.01 over 10 The rates are increased to 30 incl. for each subsequent day by 0.005 per 0.005 Frozen pork (in carcasses and 1 Standards are not applied in half carcasses) 2 0.03 0.03 3 0.05 0.06 over 3 The norms are increased to 10 incl. for each subsequent day by 0.01 to 0.01 over 10 The rates are increased to 30 incl. for each subsequent day by 0.005 per 0.005 All chilled meat, except 0.5 0.12 0.15 pork (in carcasses, half carcasses, 1 0.20 0.25 quarters and commercial cuts) 2 0.25 0.30 3 0 , 45 0.50 Chilled pork (in carcasses and 0.5 0.08 0.10 half carcasses) 1 0.15 0.20 2 0.20 0.25 3 0.30 0.35 Poultry (except packed in 1 The norms do not apply polymer film) and rabbits 2 0.04 0.04 ice cream 3 0.06 0.08 over 3 The norms are increased to 30 incl. for each subsequent day by 0.004 per 0.004 Poultry meat packed in plastic film, frozen Norms are not applied Chilled poultry and rabbit meat 0.5 0.10 0.13 1 0.15 0.20 2 0.20 0.25 3 0.30 0.35 Frozen by-products and tenderloin 1 Standards not applied 2 0.05 0.07 3 0.10 0.15 over 3 Standards increase to 30 incl. for each subsequent day by 0.007 by 0.007 Chilled by-products 0.5 0.15 0.20 1 0.20 0.25 2 0.30 0.35 Frozen raw fat 1 Norms are not applied 2 0.01 0.01 3 0 , 02 0.02 over 3 The rates are increased to 30 incl. for each subsequent day by 0.003 per 0.003 Raw fat, chilled 1 0.08 0.08 2 0.10 0.10 3 0.15 0.15 Semi-finished products and cooking 1 0.05 0.08 Cooked sausages (including meat 0 , 5 0.15 0.20 breads, brawn, stuffed, etc.) 1 0.30 0.35 Sausages, small sausages 0.5 0.25 0.30 1 0.40 0.45 Semi-smoked sausages 0.5 0, 10 0.12 1 0.15 0.20 2 0.18 0.23 3 0.20 0.25 over 3 Rates increase to 30 incl. for each subsequent day by 0.01 per 0.01 Smoked-cooked sausages 1 0.05 0.08 2 0.07 0.10 3 0.08 0.12 over 3 The norms are increased to 30 incl. for each subsequent day by 0.06 per 0.006 Uncooked smoked sausages Norms are not applied Smoked meats in a casing 1 0.01 0.02 and without a casing: 2 0.02 0.03 Uncooked smoked 3 0.03 0.05 over 3 Norms are increased to 30 incl. for each subsequent day by 0.004 to 0.005 Smoked-boiled, 0.5 0.06 0.08 smoked-baked, boiled 1 0.10 0.12 2 0.12 0.15 3 0.15 0.20 Pork fat and fat products 1 0.01 0.01 2 0.02 0.02 3 0.02 0.03 over 3 The norms are increased to 30 incl. for each subsequent day by 0.003 to 0.003 Notes: 1. For frozen meat, poultry, offal, the norms indicated in the table are applied only at storage temperatures below minus 4 degrees C to minus 9 degrees C, and at temperatures below minus 8 degrees C, the norms apply installed for distribution refrigerators trade. 2. When storing meat in blocks, packed without the use of a plastic film, the rate of natural loss is applied in the amount of 70% of the rates provided for frozen meat in carcasses, half carcasses. 3. When storing frozen meat and meat products (except for poultry meat) packed with the use of polymer film, the rate of natural loss is applied in the amount of 50% of the rate specified in the table for the relevant type of product. FISH AND FISH PRODUCTS Fish of all types 1 0.10 0.12 chilled 2 0.13 0.15 Fish and fish products of all up to 3 incl. The norms are not applied for the names of frozen 4 0.02 0.02 unglazed 5 0.03 0.03 6 0.04 0.04 7 0.05 0.05 over 7 The norms are increased to 30 incl. for each subsequent day by 0.002 per 0.004 Frozen glazed fish, fish products and non-fish seafood of all types Norms not applied Salted fish of all types 1 0.06 0.08 in dry barrels and boxes 2 0.08 0.10 3 0.10 0 , 12 over 3 The rates are increased to 21 incl. for each subsequent day by 0.005 per 0.006 Fish of all types salted, pickled and spicy in brine No norms apply Fish, fish products and non-fish seafood of all names 0.5 0.05 0.06 hot smoked 1 0.08 0.09 Fish and fish products (including 1 0.05 0.06 balyk products) of all items 2 0.07 0.07 cold smoked 3 0.09 0.09 over 3 The norms are increased to 15 incl. for each subsequent day by 0.005 per 0.005 Fish, fish products and non-fish 1 0.03 0.06 seafood of all types 2 0.04 0.07 salted and dried and dried 3 0.05 0.08 over 3 The norms are increased to 30 incl. ... for each subsequent day by 0.005 per 0.005 Caviar of sturgeon, salmon and 1 0.01 0.01 of other fish, barrel 2 0.02 0.02 3 0.02 0.02 over 3 The rates are increased to 30 incl. for each subsequent day by 0.003 per 0.003 Caviar of sturgeon fish in tin 1 0.001 0.001 cans with sliding lids over 3 The rates are increased to 30 incl. for each subsequent day by 0.001 to 0.001 Notes: 1. For frozen unglazed fish, the norms are applied only when stored at temperatures below minus 4 degrees C. 2. For fish, fish products and non-fish seafood frozen unglazed, packed with a polymer film and anti-adhesive paper, the norms are applied in the amount of 50% of the norm established for fish, fish products of all types of unglazed frozen. 3. For hot-smoked frozen fish, the norms of natural loss are not applied. 4. When storing fish and fish products (except for caviar and balyk products) over the periods indicated in the table, the norms of natural loss established for wholesale refrigerators are applied, provided that the modes and terms are provided in warehouses and bases of retail trade organizations and public catering organizations storage provided for the above refrigerators. DAIRY AND FAT PRODUCTS Margarine 1 0.01 0.01 2 0.02 0.02 3 0.02 0.03 over 3 The norms are increased to 30 incl. for each subsequent day by 0.001 to 0.001 Cow butter (butter and ghee), ghee (beef, pork, etc.), culinary fats (vegetable lard, etc.) and confectionery. Norms are not applied. Vegetable oil in wood up to 15 incl. 0.02 0.03 drums over 15 0.03 0.04 up to 30 incl. Sour cream, cottage cheese and curd mass in wooden barrels 1 0.08 0.08 Cheese: in paraffin coating 1 0.01 0.01 (Soviet, Altai, Russian, 2 0.02 0.02 Poshekhonsky, Dutch, 3 0.02 0.03 Kostroma, Yaroslavl, over 3 Norms increase Estonian, steppe, Uglich, up to 30 incl. For each subsequent Ukrainian, Lithuanian, Minsk, day Tartu, Vyrusky, etc., as well as 0.006 per 0.007 smoked sausage) in polymer film up to 15 incl. The norms are not applied (Dutch, Kostroma, cheddar, 16 0.002 0.002 Lithuanian, etc.) over 16 The norms are increased to 30 incl. for each subsequent day by 0.002 to 0.002 in foil (Roquefort, etc.) 1 0.01 0.01 2 0.02 0.02 3 0.02 0.03 over 3 The rates increase to 30 incl. for each subsequent day by 0.003 to 0.004 in parchment (Latvian, etc.) 1 0.10 0.15 2 0.12 0.17 3 0.13 0.18 over 3 The rates increase to 30 incl. for each subsequent day by 0.017 to 0.017 without coverage (Swiss, etc.) 1 0.01 0.01 2 0.02 0.02 3 0.02 0.03 over 3 The rates increase to 30 incl. for each subsequent day by 0.006 to 0.006 in brine (feta cheese, suluguni, etc.). Norms do not apply. Notes: 1. For vegetable oil, sour cream, cottage cheese and curd mass in metal containers, the norms of natural loss are not applied. 2. When storing vegetable oil in wooden barrels for more than a month, the rate of natural loss increases by 0.008 percent for each subsequent month within up to 6 months. 3. When storing cheeses for more than a month, the norms of natural loss for each subsequent month of storage are applied in the sizes established for distribution refrigerators under appropriate conditions, methods (in containers, without containers) and storage periods (Appendix No. 8). _________________________________________________________________________ Name Rate of loss,% all year round for all climatic zones _________________________________________________________________________ Decrease when pumping vegetable oil: from tank to tanks 0.01 from tanks and tanks to barrels 0.01 from barrels to tanks, tanks and barrels 0.02 _________________________________________________________________________ CONFECTIONERY PRODUCTS Caramel , iris, dragee up to 15 incl. 0.01 0.01 over 15 to 30 incl. 0.01 0.03 Glazed sweets and up to 15 incl. 0.02 0.04 unglazed over 15 to 30 incl. 0.03 0.04 Fruit jelly and pat up to 15 incl. 0.03 0.04 over 15 The rates are increased to 30 incl. for each subsequent day by 0.002 to 0.003 Pastila and marshmallows up to 15 incl. 0.08 0.10 over 15 The rates are increased to 30 incl. for each subsequent day by 0.002 to 0.003 Halva up to 15 incl. 0.10 0.13 over 15 Rates increase to 30 incl. for each subsequent day by 0.003 to 0.003 Honey and jam up to 15 incl. 0.01 0.02 over 15 The rates are increased to 30 incl. for each subsequent day by 0.002 to 0.003 Cookies, biscuits, waffles up to 30 incl. 0.01 0.02 Gingerbread, gingerbread, up to 15 incl. 0.06 0.07 oriental sweets over 15 Norms are increased to 30 incl. for each subsequent day by 0.001 to 0.001 Other weight confectionery products up to 15 incl. 0.01 0.01 over 15 The rates are increased to 30 incl. for each subsequent day by 0.02 to 0.03 Crackers, drying up to 15 incl. 0.03 0.05 over 15 The rates are increased to 30 incl. for each subsequent day by 0.001 to 0.002 Notes: 1. When storing confectionery products, rusks and dryers for more than a month, the rate of natural loss increases for each subsequent month of storage within up to 6, and for honey - up to 12 months by 0.008. 2. The rates of natural loss of honey also apply to procurement points. PROCESSED FRUITS Dried fruits up to 15 incl. 0.01 0.02 over 15 The rates are increased to 30 incl. for each subsequent day by 0.001 to 0.002 Nuts of all sorts up to 15 incl. 0.10 0.10 over 15 Rates increase to 30 incl. for every subsequent day by 0.006 per 0.006 GREAT GOODS Groats, including sago, which do not have a standard weight of up to 30 incl. 0.01 0.02 Granulated sugar not having up to 15 incl. 0.006 0.008 standard weight over 15 to 30 incl. 0.006 0.012 Coffee beans up to 15 incl. 0.01 0.01 over 15 to 30 incl. 0.02 0.02 Flour, starch, legumes not having a standard weight, pasta, refined sugar, powdered sugar and crumbs, others up to 15 incl. 0.01 0.02 goods by weight, except for table salt over 15 salt up to 30 incl. 0.02 0.03 _______________________________________________________________________ Product name | Loss rate,%, with storage periods | ____________________________________________ | up to 1 month | up to 6 months | up to 12 months __________________________ | _____________ | ______________ | _______________ Evaporated food salt in a container 0.25 0.60 1.20 in bulk 0.34 0.75 1.50 stone in a container 0.04 0.13 0.25 in bulk 0 , 08 0.25 0.50 sediment in containers 0.17 0.42 0.75 in bulk 0.25 0.60 1.20 Notes: 1. When storing groceries, except refined sugar, granulated sugar, pasta, over a month, the rate of natural loss increases by 0.01% for each subsequent month within up to 6 months. When storing refined sugar, granulated sugar and pasta for more than a month, the rate of natural loss increases by 0.008% for each subsequent month within the following limits: for refined sugar and granulated sugar - up to a year; for pasta without additives - up to 6 months, with additives - up to 3 months. 2. When storing table salt in containers and in bulk for more than a year, the rate of natural loss increases by 0.17% for each subsequent quarter for 3 years. When storing salt for more than 3 years, the same standards apply as for a three-year storage. FODDER Oats and barley up to 15 incl. 0.02 0.03 over 15 to 30 incl. 0.03 0.04 Bran, cake, mixed feed, etc. up to 15 incl. 0.03 0.04 over 15 to 30 incl. 0.04 0.05 Note: When storing forage for more than a month, the rates of loss increase by 0.01 percent for each subsequent month of storage within up to 6 months. The rates of natural loss for the first zone are applied by trade enterprises located in the following republics, territories and regions: RSFSR, including the regions of the Far North (except for the Dagestan ASSR, Kalmyk ASSR, Astrakhan and Volgograd regions, referred to the second zone), Ukrainian SSR, Byelorussian SSR, Lithuanian SSR and Kazakh SSR, in Pavlodar, Kokchetav, North Kazakhstan, Kustanai and Tselinograd regions. The rates of natural loss for the second zone are applied by trade enterprises located in the following republics and regions: RSFSR (Dagestan ASSR, Kalmyk ASSR, Astrakhan and Volgograd regions), Uzbek SSR, Armenian SSR, Azerbaijan SSR, Kirghiz SSR, Tajik SSR, Turkmen SSR, Kazakh SSR (except for the regions: Pavlodar, Kokchetav, North Kazakhstan, Kostanay and Tselinograd). Appendix No. 4 to the letter of the Ministry of Trade of the RSFSR dated May 21, 1987 No. 085 INSTRUCTIONS for the application of norms of natural loss of food products during storage in warehouses and bases of retail trade and public catering organizations 1. Approved by order of the USSR Ministry of Trade of April 2, 1987 No. 88 norms of natural loss of food products apply to warehouses and bases of state and cooperative retail trade organizations and public catering organizations. 2. The rates are established for standard goods sold by actual weight to compensate for the losses of these goods resulting from: - shrinkage and weathering; - spray; - leaks (seepage) and bottling during pumping and dispensing of liquid goods. The norms of natural loss do not include: - losses resulting from damage to goods, damage to containers, as well as the difference between the actual weight of the container and the weight according to the stencil (curtain of the container); - losses associated with additional technological processing of goods (freezing for the purpose of long-term storage, etc.). 3. Norms of natural loss are not applied: - for goods that are accepted and released by the warehouse without weighing (by invoice or stencil); - for goods that are included in the total warehouse turnover, but were not actually stored in the warehouse (transit operations); - for goods written off due to scrap, crumbling, deterioration, deterioration in the quality of goods, curtain and damage to containers. 4. The rates of natural loss are applied to goods released from the warehouse during the period between two adjacent inventories, taking into account their shelf life. 5. 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. 6. The natural loss of goods is written off from the materially responsible persons according to the actual size, but not higher than the established norms. In the event that in the period between two adjacent inventories on any date there were no book balances (actual losses) of goods in the warehouse, the entire turnover for this goods for the days preceding this date is not taken into account when calculating natural loss. 7. The shortage of goods within the established norms of loss is written off from the materially responsible persons at the prices at which the goods were recorded. The assignment of commodity losses to distribution costs is made at purchase prices. The difference between purchase and retail prices is attributed to trade discounts. 8. The natural loss of goods can be written off only after an inventory of goods on the basis of an appropriate calculation drawn up and approved in accordance with the established procedure. The amount of natural loss is determined for each product separately in accordance with the actual shelf life. Accrual of natural loss should be made on the basis of the daily rate by summing the accrued amount of loss for each subsequent day (except for confectionery and grocery products). Example 1. In a warehouse located in the first zone, frozen beef was stored for 12 days. The rate of natural loss of frozen beef with a 3-day shelf life is set at 0.08%. For each subsequent day of storage up to 10 days, the rate increases by 0.01%, after 10 days of storage for every day, the rate increases by 0.005%. In this case, for the entire shelf life of beef, i.e. 12 days, the rate of natural loss in the amount of 0.16% is applied, which is composed of the following values (in percent): the rate for a shelf life: 3 days - 0.008 10 days - 0 .08 + 0.01 + 0.01 + 0.01 + 0.01 + 0.01 + 0.01 + 0.01 = 0.15 12 days - 0.15 + 0.005 + 0.005 = 0.16 9. For confectionery products (marmalade and stalemate, marshmallow and marshmallow, halva, honey, gingerbread, gingerbread and oriental sweets), bread crumbs, dried and processed fruits, a natural loss of up to 15 days is charged at one rate without differentiation by time, when stored for more than 15 days, the rate increases proportionally by a certain amount for each subsequent day of storage up to 30 days. Example 2. In a warehouse located in the second zone, halva was stored for 19 days. The rate of natural loss of halva with a 15-day shelf life is set at 0.13%. For each subsequent day of storage, the rate increases by 0.03%. In this case, for the entire shelf life of halva, i.e. 19 days, the rate of natural loss in the amount of 0.142% is applied, which is composed of the following values (in percent): the rate for a shelf life: 15 days - 0.13 19 days - 0 , 13 + 0.003 + 0.003 + 0.003 + 0.003 = 0.142 10. For groceries, fodder and confectionery products not listed in paragraph 9, natural loss up to 15 days is charged at one rate, over 15 to 30 days - at another rate without differentiation for every day of storage. 11. In cases where the goods are stored for more than a month, the norms for the entire storage period are composed of the norms established for the first month of storage and the norms for subsequent months. During an incomplete subsequent month of storage, losses are calculated in the amount of 1/30 of the monthly rate for each day of storage. Example 3. In a warehouse located in the first zone, cereals were stored for 3 months and 15 days. The rate of natural loss of cereals with a monthly shelf life is set at 0.01%. In this case, for the entire shelf life of cereals, that is, for 3 months and 15 days, the natural loss rate of 0.035% is applied, which is composed of the following values (in percent): the rate for a shelf life: 1 month - 0.01 2 months - 0.01 + 0.01 = 0.02 3 months and 15 days - 0.01 + 0.01 + 0.01 + 0.005 = 0.035 not produced. For example, under the conditions indicated in the third example (item 11), the groats were stored not 3, 5, but 8 months. The period of application of norms for cereals is limited to 6 months. Consequently, for this batch of cereals, the rate of natural loss should be applied in the amount of 0.06% (0.01 - for the first month and 0.01 - for the next five months of storage). For the 7th and 8th months of storage, the rate of natural loss is not charged. 13. In the case of batch accounting of goods, natural loss is calculated according to the actual periods of their storage in warehouses, based on the starting date

The article deals with the application of the norms of natural loss of food products in terms of writing off the shortages identified by the results of the inventory.

Many health care institutions, which have canteens for the sick, purchase food products, in the process of storage and transportation of which losses occur. The article discusses the procedure for applying the norms of natural loss for food products when identifying shortages during the annual inventory.

According to clause 2.1 of Methodical Instructions No. 49, the number of food inventories carried out in the reporting year, as well as the dates of their carrying out, are established by the head of the institution, except for cases when the inventory is mandatory. One of such cases is the inventory taking before the preparation of the annual financial statements, except for property, which was carried out not earlier than October 1 of the reporting year (clause 1.5 of these instructions).

In accordance with clause 5.1 of Methodical Instructions No. 49, in the event of actual shortages, the rates of natural loss established by the current legislation are applied.

What are the rates of natural loss?

By virtue of Methodological Recommendations No. 95, the natural loss of food products should be understood as a loss, that is, a decrease in the mass of goods while maintaining their quality within the requirements (norms) established by regulatory legal acts, which is a consequence of natural changes in biological and (or) physical and chemical properties goods.

during storage (during storage) - by comparing the mass of the goods with the mass actually accepted for storage;
during transportation - by comparing the mass of the goods indicated by the sender (manufacturer) in accompanying document, with the weight of the goods actually accepted by the recipient.

The following types of losses do not apply to natural loss:

technological losses;
losses from marriage;
losses during storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation, damage to containers, imperfect means of protecting goods from losses and the condition of the applied technological equipment;
losses during repair and (or) prevention of technological equipment used for storage and transportation;
losses during intra-warehouse operations;
all types of emergency losses.

In addition, it should be borne in mind that the norms of natural loss do not apply to goods:

accepted at the point of destination by recalculation or by stencil mass;
accepted and handed over by means of recalculation or by stencil mass, stored and (or) transported in a sealed container (sealed with the use of sealants, seals, etc.);
stored in pressure vessels;
upon their transit delivery.

In accordance with the Decree of the Government of the Russian Federation of 12.11.2002 No. 814, the development and approval of norms for the natural loss of food products during their storage and transportation are carried out by the Ministry of Industry and Trade.

How are attrition rates applied?

The procedure for applying the norms of natural loss to food products is regulated by Order of the Ministry of Industry and Trade of the Russian Federation dated 01.03.2013 No. 252 "On Approval of the Norms of Natural Waste of Food Products in the Sphere of Trade and Public Catering" (hereinafter - the Norms of Natural Waste).

In accordance with Methodical recommendations No. 95 in order to take into account the climatic factor affecting the natural loss of goods during their transportation and (or) storage within the established norms, the constituent entities of the Russian Federation are divided into three climatic groups:

the first (corresponds to a cold macroclimatic region);
the second (corresponds to a cold temperate macroclimatic region);
the third (corresponds to a warm temperate macroclimatic region).

The first climatic group includes, for example, the Komi Republic, the second - Moscow, Nizhny Novgorod Region, to the third - Krasnodar Territory.

Therefore, before applying these or those norms of natural loss, it is necessary to determine to which climatic group the subject of the Russian Federation belongs, on the territory of which the institution is located.

Further, we note that the norms of natural loss are established separately for meat and meat products, fish and fish products, dairy and fatty products, confectionery and grocery products, processed fruits and fodder, fresh vegetables and fruits.

Applying the Norms of natural attrition, you need to take into account the provisions of clause 5.1 of Methodical Instructions No. 49. This clause states that the norms of attrition can be applied only if actual shortages are identified. At the same time, it should be borne in mind that the natural loss of food products within the established norms is determined after offsetting the shortages by surplus for re-grading. In the event that, after the set-off for re-grading, carried out in the prescribed manner, there is still a shortage of food, the norms of natural loss should be applied only for the name of values for which the shortage is established. In the absence of norms of natural loss, loss is considered as a shortage in excess of the norms.

Note that the offsetting of surpluses and shortages as a result of re-grading can only be allowed as an exception for the same checked period, for the same checked person, in relation to inventory items of the same name and in identical quantities ( p. 5.3 of Methodical Instructions No. 49).

Let us give examples of determining the norms of natural loss.

Example 1

According to the accounting data, beef of the first category was stored in the warehouse of the health care institution in half carcasses weighing 100 kg at 200 rubles. for 1 kg. At the time of the inventory, it had already been stored for seven days, and a shortage of 640 was discovered. The institution is located in the first climatic zone. Let's calculate the rate of natural loss and the amount of shortage.

In accordance with sect. IV "Norms of natural loss of chilled meat and offal during storage in refrigerator chambers" Norms of natural loss of the rate of loss of beef are:

on the first day - 0.30% to the mass of chilled meat;

on the second day - 0.15% to the mass of chilled meat;

on the third day - 0.08% to the mass of chilled meat;

on the fourth day - 0.04% to the mass of chilled meat;

on the fifth day - 0.04% to the mass of chilled meat.

When storing meat in a chilled form from six to seven days, the rates of natural loss are calculated at 0.02% per every day, when storing more than seven days - at 0.01% per every day. Consequently, for the sixth day, the rate of natural loss will be 0.02%, for the seventh day - 0.01%.

In this example, the rate of natural loss will be 0.64% (0.61 + 0.02 + 0.01). Thus, the rate of natural loss will be 0.64 kg (0.64% x 100 kg). Consequently, the institution needs to write off expenses in the amount of 128 rubles. (0.64 kg x 200 rubles).

The amount of the shortfall is 0 rubles. ((0.64 kg - 0.64 kg) x 200 rubles).

Example 2

In the warehouse of a health care institution, located on the territory belonging to the third climatic group, 50 kg of chicken are stored at 85 rubles. for 1 kg. At the date of the inventory, the chicken had already been stored for two months and 18 days, and a shortage of 1.3 kg was identified. Let's calculate the rate of natural loss and the amount of the shortage.

According to sect. XII "Norms of natural loss of frozen poultry and rabbit meat, not packed in plastic bags, when stored in refrigerators" Norms of natural loss of the rate of loss of chicken meat for institutions located in the third climatic group are:

for the first month - 0.23%;

in the second month - 0.13%;

for the third month - 0.12%;

for each subsequent month - 0.06%.

In this example, the rate of natural loss would be 0.432% (0.23% + 0.13% + 0.12% / 30 cal days x 18 cal days). Thus, the rate of natural loss will be 0.216 kg (0.432% x 50 kg). Accordingly, the institution needs to write off expenses in the amount of 18.36 rubles. (0.216 kg x 85 rubles).

The amount of the shortfall in this case will be equal to 92.14 rubles. ((1.3 kg - 0.216 kg) x 85 rubles). This amount is recoverable at the expense of the perpetrator.

Example 3

The warehouse of a health care institution, located on the territory that belongs to the second climatic group, stores 50 liters of vegetable oil in barrels of 35 rubles. for 1 liter. At the date of the inventory, it had already been stored for eight months and 10 days. A shortage of 0.2 liters was identified. Let's calculate the rate of natural loss and the amount of shortage.

In accordance with sect. XLII "Norms of natural loss of dairy and fatty products during storage and delivery in pantries of public catering establishments" Norms of natural loss The rate of loss for vegetable oil in barrels for institutions located in the second climatic group is 0.02% for the whole year.

In this example, the rate of natural loss will be 0.0145% (0.02% / 12 months x 8 months + 0.02% / 365 days x 10 days). Thus, the rate of natural loss will be 0.00725 l (0.0145% x 50 l). Therefore, the institution needs to write off expenses in the amount of 0.25 rubles. (0.00725 l x 35 rubles).

The amount of the shortfall in this case will be equal to 6.75 rubles. ((0.2 l - 0.00725 l) x 35 rubles). This amount is recoverable at the expense of the perpetrator.

Example 4

In the warehouse of a health care institution, located in the territory belonging to the second climatic group, late white cabbage is stored in the amount of 36 kg for 12 rubles. for 1 kg. At the date of the inventory, cabbage was stored from August to December, and a shortage of 0.350 kg was identified. Let's calculate the rate of natural loss and the amount of shortage.

As stated in sect. XLIV "Norms of natural loss of fresh vegetables and fruits during storage and release in pantries of public catering establishments" Norms of natural loss, the rate of loss for late white cabbage is:

in the fall - 0.56%;

in winter - 0.38%;

in the spring - 0.8%;

in summer - 0.87%.

In our example, the rate of natural loss is 0.98% (0.56% + 0.87% / 3 months x 1 month + 0.38% / 3 months x 1 month). Thus, the rate of natural loss will be 0.353 kg (0.98% x 36 kg). Accordingly, the institution needs to write off expenses in the amount of 4.24 rubles. (0.353 kg x 12 rubles).

In this case, the amount of the shortfall will be zero.

Example 5

As a result of an inventory in the canteen of a budgetary healthcare institution, a shortage of Russian cheese (40%) in the amount of 2.7 kg was revealed. The cheese was purchased using funds received from the provision of paid services, at a price of 250 rubles. for 1 kg. In total, the institution purchased 600 kg of cheese. We add that the cheese was stored for three months and 12 days. Let's calculate the rate of natural loss and the amount of shortage.

In accordance with sect. XXIV "Norms of natural loss of fatty, semi-fat, and low-fat cheeses, packed in vapor- and moisture-proof polymer films, when stored in refrigerator chambers" Norms of natural loss, the rate of loss for Russian cheese (40%) is:

for the first month - 0.04%;

in the second month - 0.08%;

for the third month - 0.11%;

for the fourth month - 0.15%.

In this example, the rate of natural loss will be equal to 0.29% (0.04% + 0.08% + 0.11% + 0.15% / 30 days x 12 days). Thus, the rate of natural loss will be 1.74 kg (0.29% x 600 kg). Therefore, the institution needs to write off expenses in the amount of 435 rubles. (1.74 kg x 250 rubles).

The amount of the shortfall in the amount of 240 rubles. ((2.7 kg - 1.74 kg) x 250 rubles) is subject to compensation at the expense of the guilty person.

In accounting, this operation will be reflected as follows:

Sum,
rub.

The shortage of "Russian" cheese was written off within the limits of natural loss

The shortage is reflected in excess of the norms of natural loss

The deduction was made from wages the employee the amount of the shortfall

Repayment of the shortfall is reflected

Example 6

During the inventory in the budget medical institution in the canteen, the following discrepancies were identified (within the framework of income-generating activities):

surplus of Molochnaya sausage - 3 kg (cost - 180 rubles / kg);

shortage of Doktorskaya sausage - 3 kg (cost - 245 rubles / kg).

In this case, the shortage was formed due to re-grading, in which the financially responsible person is to blame.

According to clause 5.3 of Methodical Instructions No. 49, if, when offsetting shortages by surplus according to re-grading, the cost of the missing values is higher than the value of the values found in surplus, this difference in value is attributed to the guilty persons. Thus, 195 rubles should be withheld from the financially responsible person. ((245 - 180) rubles x 3 kg).

The following entry will be made in accounting:

Let us briefly formulate the main conclusions.

Methodical instructions for the inventory of property and financial obligations, approved. By order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49.

Instructions for the use of the Unified Chart of Accounts of Accounting for Bodies state power(state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

Receipt of each item, issue date and inventory date. In the absence of batch accounting of goods, the average shelf life of goods in the warehouse is established. The average shelf life is calculated by dividing the average daily balance of the goods for the inventory period by the one-day turnover of this goods. The average shelf life is calculated in full turnover days. If a fractional number is obtained during division, it is rounded to the nearest whole number. In this case, shares up to 0.5 are discarded, and 0.5 and more are rounded to one. Note. For perishable goods (chilled meat and offal; boiled sausages and sausages; boiled, boiled-smoked, smoked-baked meat products; hot-smoked fish and balyk products), the average shelf life of which does not exceed 1 day, it is allowed to equate a fraction of up to 0.5 to 0.5, and over to one. If the estimated storage period of goods in the warehouse has exceeded the inventory period (in the case of accumulation of goods in the warehouse with insignificant sales of them), the norms for the storage period are applied, which does not exceed the duration of the inventory period. Below is the calculation of the average shelf life of goods on average daily balances. Calculation of the average shelf life of goods by average daily balances and accrual of natural loss To determine the average daily balance of goods, it is necessary to summarize the balances of goods for each day of storage in the inventory period. The amount of balances obtained in this way must be divided by the number of days in the inventory period. One-day turnover is determined by dividing the quantity of goods sold during the inventory period by the number of days in this period. Example. At the warehouse located in the first zone, the remains of cooked-smoked sausages were removed as of May 15. The previous inventory was taken on March 15th. Thus, the inventory period was 61 days. Receipts, supply and leftovers of cooked-smoked sausages based on accounting data for the entire inventory period were determined in the following quantities (kg): ______________________________________________________________________ Date Balance Received Released Balance of goods of goods of goods of goods at the beginning of the day for the day at the end of the day 851 - 851 March 17 851 - 710 141 March 18 141 225 290 76 etc. May 15 1249 - 778 471 ______________________________________________________________________ Total - - 13848 58443 for the inventory period ______________________________________________________________________ Average daily balance - 958 kg (58443: 61) One-day turnover - 227 kg (13848: 61) Average shelf life - 4 days (958: 227) The rate of natural loss of cooked-smoked sausage is set with a shelf life of 4 days - 0.086 percent. The maximum natural loss of sausage with a turnover of 13848 kg and a four-day shelf life will be 11.9 kg. 13848x0.086 ___________ 100 14. Trade organizations (auctions, offices, regional and city cooperative organizations, etc.) are allowed to establish for warehouses with stable dimensions of stock balances the average shelf life of each product, for which the rates are calculated. The average shelf life of goods established by the trade organization for calculating the rates of natural loss is brought to the attention of the materially responsible persons. These deadlines are revised annually. 15. Norms of natural loss for perishable goods (meat, fish, milk and fat) are established for warehouses and bases with refrigerating chambers, glaciers or rooms naturally cooled to an air temperature of no higher than 8 degrees C. Appendix No. 5 to the letter of the Ministry of Trade of the RSFSR of 21.05.87 N 085 STANDARDS OF NATURAL LOSS of food products during storage and dispensing at small wholesale bases _____________________________________________________________________________ | Loss rate,% | ____________________________ Product name | all year round | ____________________________ | first zone | second zone ________________________________________________ | ______________ | _____________ MEAT AND MEAT PRODUCTS Any frozen meat, except pork (in carcasses, half carcasses, quarters and commercial cuts) 0.11 0.14 Frozen pork (in carcasses and half carcasses) 0.10 0.12 Chilled meat all except pork (in carcasses, half carcasses, quarters and commercial cuts) 0.24 0.29 Chilled pork (in carcasses and half carcasses) 0.15 0.18 Poultry (except packed in plastic film) and frozen rabbits 0.10 0.12 Poultry meat packed in plastic foil, frozen Norms not applicable Chilled poultry and rabbit meat 0.15 0.18 Frozen by-products and tenderloin 0.10 0.13 Chilled by-products and tenderloin 0.18 0.23 Cooked sausages ( including meat loaves, brawn, stuffed, etc.) 0.23 0.28 Sausages, small sausages 0.33 0.38 Semi-smoked sausages 0.13 0.16 Cooked-smoked sausages 0.06 0.07 Uncooked smoked sausages Norms do not apply Meat products in a shell and without a shell: uncooked smoked 0.0 8 0.10 smoked-boiled and smoked-baked, boiled 0.10 0.12 Pork fat and products from bacon 0.04 0.05 FISH AND FISH PRODUCTS Chilled fish of all types 0.15 0.20 Fish and fish products of all frozen unglazed 0.08 0.10 Frozen glazed fish and fish products of all names Norms not applicable Salted, pickled and spicy fish of all names in jellied barrels Norms not applicable Fish and fish goods of all types of hot smoked 0.14 0.17 Fish and fish products of all types of cold smoked 0.09 0.11 Fish and fish products of all types, salted-dried and dried 0.09 0.12 Caviar of all types in wooden barrels 0.07 0.08 DAIRY AND FAT PRODUCTS Cow butter (butter and ghee), margarine, ghee (beef, pork, etc.) ), culinary (vegetable lard, etc.) and confectionery 0.03 0.04 Vegetable oil 0.08 0.10 Sour cream, cottage cheese and curd mass 0.18 0.23 Cheese: in paraffin coating (Soviet, Altai, Poshekhonsky, Dutch, Kostroma, Yaroslavl, etc.), in foil and parchment (Roquefort, Latvian, etc.) 0.13 0.16 in a polymer film (Dutch, cheddar, Lithuanian, etc.) 0.05 0.05 uncoated ( Swiss), brine (feta cheese, suluguni, etc.) 0.14 0.16 CONFECTIONERY GOODS Caramel, toffee, dragee 0.03 0.04 Glazed and unglazed candies 0.05 0.06 Marmalade, marshmallow, marshmallow 0.15 0 , 18 Halva 0.13 0.16 Honey and jam 0.06 0.08 Biscuits, biscuits, waffles, crackers, drying 0.06 0.08 Gingerbread, gingerbread, oriental sweets 0.10 0.13 Other confectionery products by weight 0 , 05 0.07 GLASS GOODS Groats, including legumes and sago 0.04 0.05 Flour, starch, pasta, powdered sugar and crumbs, dry jelly 0.04 0.06 Granulated sugar 0.02 0.03 Sugar- refined 0.03 0.04 Coffee beans x 0.05 0.06 Pressed yeast 0.42 0.50 Table salt 0.15 0.17 Other bulk groceries 0.04 0.06 Note: For flour, cereals, starch and granulated sugar supplied to small wholesale bases standard weight, the norms of natural loss are additionally applied, established by a separate order of the USSR Ministry of Trade. PROCESSED VEGETABLES, FRUITS AND MUSHROOMS Dried vegetables and fruits 0.05 0.08 Frozen vegetables and fruits 0.25 0.32 All kinds of nuts 0.07 0.11 Dried mushrooms 0.10 0.13 Tomato paste and tomato puree 0 , 13 0.17 FODDER Oats and barley 0.05 0.07 Bran, cake, mixed feed, etc. 0.07 0.08 Appendix No. 6 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87, No. 085 storage and dispensing in pantries of catering establishments ___________________________________________________________________________ | Loss rates,% | ___________________________________ | all year round | ___________________________________ Product name | first zone | second zone | _________________ | _________________ | first | second | first | second | group | group | group | group _______________________________________ | ________ | ________ | ________ | ________ MEAT AND MEAT half carcasses) 0.05 0.07 0.06 0.08 All chilled meat, except pork (in carcasses, half carcasses, quarters and commercial cuts) 0.17 0.19 0.19 0.21 Chilled pork (in carcasses and half carcasses ) 0.15 0.17 0.17 0.19 Poultry (except packed in plastic film) and rabbits ice cream 0.05 0.07 0.07 0.09 Poultry meat packed in plastic film, frozen Norms are not applied Poultry and rabbits chilled 0.13 0.15 0.13 0.15 Frozen liver 0.14 0.15 0.14 0.16 Chilled liver 0.24 0.26 0.27 0.29 Other offal and cuttings frozen 0, 10 0.11 0.12 0.13 Other by-products and tenderloin, chilled 0.20 0.24 0.23 0.27 Frozen raw fat 0.04 0.05 0.04 0.05 Chilled raw fat 0.15 0.15 0.15 0.15 Cooked sausages (including meat loaves, stuffed brawn, etc. ) 0.17 0.18 0.19 0.20 Sausages, small sausages 0.16 0.17 0.18 0.19 Semi-smoked sausages 0.10 0.11 0.11 0.12 Cooked-smoked sausages 0.06 0 , 06 0.07 0.07 Uncooked smoked sausages Norms not applied Smoked meats with and without casing: uncooked smoked 0.05 0.06 0.06 0.07 smoked-boiled and smoked-baked, boiled 0.05 0.05 0.06 0 06 Pork fat and lard products 0.04 0.04 0.05 0.05 FISH AND FISH PRODUCTS Fish of all types and chilled mussels 0.08 0.09 0.13 0.14 Fish and fish products of all types frozen unglazed 0.05 0.05 0.05 0.06 Frozen glazed fish and fish products and non-fish seafood of all types Norms not applicable Salted fish of all names in dry-box barrels and boxes 0.09 0.10 0.09 0.10 All types of fish salted, pickled and spicy in jellied barrels Norms do not apply Fish and fish products of all types of hot smoked 0.05 0.06 0.06 0.07 Fish and fish products of all types of cold smoking 0.05 0.05 0.07 0.08 Fish and fish products of all kinds, salted-dried and dried 0.03 0.03 0.03 0.03 Caviar of all kinds in wooden barrels 0.03 0.03 0.04 0.05 ____________________________________________________________ | Loss rates,% | __________________ | all year round Product name | __________________ | first | second | zone | zone _________________________________________ | ________ | _________ DAIRY AND FAT PRODUCTS Butter cow butter 0.02 0.02 Melted cow butter 0.04 0.04 Rendered fats (beef, pork, etc.) 0.02 0.03 Margarine, culinary (vegetable lard and others) and confectionery 0.03 0.05 Vegetable oil in barrels 0.02 0.03 Sour cream 0.04 0.06 Cottage cheese and curd mass 0.09 0.11 Cheese: in a paraffin coating (Soviet, Altai, Poshekhonsky , Dutch, Kostroma, Yaroslavl, etc.), in foil and parchment (Roquefort, Latvian, etc.) 0.05 0.05 in a polymer film (Dutch, cheddar, Lithuanian, etc.) 0.05 0.05 uncoated (Swiss) 0.06 0.06 brine (feta cheese, suluguni, etc.) 0.14 0.14 Note: When pumping vegetable oil from a barrel into a small container, a natural loss rate of 0.03 percent is applied. CONFECTIONERY GOODS Caramel, toffee, pills 0.02 0.02 Glazed sweets 0.03 0.04 Unglazed sweets 0.05 0.08 Marmalade 0.05 0.05 Pastila, marshmallows 0.10 0.12 Halva 0.15 0 , 18 Honey and jam 0.05 0.08 Biscuits, biscuits, waffles 0.01 0.02 Rusks, drying 0.07 0.08 Gingerbread, gingerbread, oriental sweets 0.08 0.10 Other confectionery products by weight 0.02 0.03 GLASS GOODS Groats, including legumes and sago 0.02 0.03 Pasta 0.01 0.02 Starch, powdered sugar, dry jelly, coffee beans 0.03 0.03 Granulated sugar and refined sugar 0 , 01 0.01 Dry mustard 0.02 0.04 Pressed yeast 0.30 0.40 Table salt 0.10 0.12 Spices in small packaging Norms do not apply Other bulk groceries 0.02 0.03 Note: For flour , cereals, starch and granulated sugar entering the pantries of public catering enterprises in standard weight and released in actual weight, in addition, the norms of natural loss are applied, established by a separate order of the Ministry, then rgov of the USSR. PROCESSED VEGETABLES, FRUITS AND MUSHROOMS Dried fruits 0.02 0.02 Frozen vegetables and fruits 0.15 0.24 All kinds of nuts 0.08 0.08 Dried vegetables and herbs 0.01 0.01 Salted and pickled vegetables 0.04 0 06 Dried mushrooms 0.07 0.08 Salted and pickled mushrooms 0.10 0.16 Tomato paste and tomato puree 0.05 0.06 ________________________________________________________________________ | Decrease rates,% Product name | ________________________________ | autumn | winter | spring | summer _______________________________________ | _______ | _______ | _______ | ________ FRESH VEGETABLES AND FRUITS Late potatoes 0.17 0.10 0.18 0.17 Early potatoes 0.40 - - 0.46 Medium and late white cabbage, red cabbage 0.56 0, 38 0.80 0.87 White cabbage, cauliflower, Brussels sprouts and Savoy cabbage 1.00 - 1.00 1.20 Edged root crops (beets, carrots, etc.) 0.47 0.26 0.37 0.57 Onions 0.46 0.18 0.30 0.87 Garlic 0.37 0.20 0.40 1.00 Greens (lettuce, spinach, etc.) 0.56 0.46 0.57 0.80 Asparagus and rhubarb 1 , 40 - 1.50 2.00 Green onions and leeks 0.30 0.30 0.27 0.37 Ground cucumbers and greenhouse cucumbers 0.40 0.40 0.35 0.54 Young roots (plucked) - - 0.40 0.40 Bulk radish 0.40 - 0.80 0.60 Tomatoes (red, pink and brown), Eggplants, sweet and bitter peppers, pods, squash 0.58 0.27 0.88 0.90 Corn on cobs of milky-wax maturity - - - 2.20 Melons (watermelons, melons, pumpkin and zucchini) 0.30 0.30 - 0.50 Legumes (peas, beans, beans in pods) 0.50 - - 0 , 50 Pome fruits (apples, pears, quince, etc.) 0.30 0.10 0.10 0.40 Stone fruits (cherries, cherries, plums) 0.20 - - 0.40 Berries: raspberries, strawberries and strawberries - - - 1.40 grapes, currants, gooseberries, etc. 0.30 0.30 0.30 0.40 wild (cranberries, lingonberries, etc.) 0.30 0.30 0.30 0.30 Citrus fruits (oranges, tangerines , lemons) 0.10 0.10 0.10 0.10 Fresh mushrooms of all kinds 0.20 0.20 0.20 0.20 The norms of natural loss for the first zone are applied by catering establishments located in the following republics, territories and regions : RSFSR, including the regions of the Far North (except for the Dagestan ASSR, Kalmyk ASSR, Astrakhan and Volgograd regions, referred to the second zone), the Ukrainian SSR, the Byelorussian SSR, the Lithuanian SSR and the Kazakh SSR, in Pavlodar, Kokchetav, North Kazakhstan, Kustanai and Tselin areas. The rates of natural loss for the second zone are applied by public catering enterprises located in the following republics and regions: RSFSR (Dagestan ASSR, Kalmyk ASSR, Astrakhan and Volgograd regions), Uzbek SSR, Armenian SSR, Azerbaijan SSR, Kirghiz SSR, Tajik SSR, Turkmen SSR, Kazakh SSR (except for the regions: Pavlodar, Kokchetav, North Kazakhstan, Kustanai and Tselinograd). Appendix No. 7 to the letter of the Ministry of Trade of the RSFSR dated May 21, 1987 No. 085 INSTRUCTIONS for the application of the norms of natural loss of food products during storage and dispensing at small wholesale bases and in pantries of public catering establishments 1. Approved by order of the USSR Ministry of Trade of April 2, 1987 No. 88 norms of natural loss of food products apply to small wholesale bases and storerooms of public catering enterprises of state and cooperative trade, located both in cities and in rural areas. 2. The rates are set for standard goods sold by actual weight as a percentage of the quantity (amount) of goods released to compensate for losses generated during storage and dispensing due to: - shrinkage and weathering; - crumbling and spraying; - crumbling formed during cutting and chopping of meat, sausages, cheese and other goods; - leaks (melting, seepage) and bottling during pumping and dispensing of liquid goods. The norms of natural loss do not include losses resulting from damage, scrap of goods, rubbing of goods to containers, damage to containers, as well as the difference between the actual weight of the container and the stencil weight. 3. The first group includes pantries located at restaurants with 400-500 seats and canteens open network for 300-500 seats. The second group includes pantries located at restaurants with up to 300 places, canteens of an open network up to 250 places and canteens at industrial enterprises and educational institutions with up to 500 places. The catering organization (trust, combine, etc.) issues an order on assigning pantries to the first and second groups, which is brought to the attention of the materially responsible persons no later than 15 days before the beginning of the period to which it applies. 4. The established norms are limiting and apply only in cases where, when checking the actual availability of goods, there is a shortage against the accounting balances. The natural loss of goods is written off according to the actual size, but not higher than the established norms. The natural loss of goods can be written off only after an inventory of goods on the basis of an appropriate calculation drawn up and approved in accordance with the established procedure. The write-off from the materially responsible persons of the shortage of goods within the established norms of natural loss is made at the prices at which the goods were recorded. The attribution of commodity losses to distribution costs is made at purchase prices. The difference between purchase and retail prices is referred to the account of trade discounts (capes). 5. Norms of natural loss are not applied: - for goods that are accepted and released by the base and the storeroom without weighing (by invoice or stencil); - for goods that are included in the general turnover of the base or storeroom, but were not actually stored at the base or in the storeroom (transit operations); - for goods written off according to acts due to scrap, crumbling, damage, deterioration in the quality of goods, curtain and damage to containers. 6. The norms are applied for goods released during the reporting period, regardless of the storage time of these goods at the base and in the storeroom. The amount of natural loss is determined for each product separately. 7. When returning goods to suppliers or sending them to other bases or storerooms, the norms of natural loss established for warehouses and bases of retail trade organizations and public catering organizations for the corresponding storage period are applied (Appendix No. 3). 8. For goods imported to small-scale wholesale depots and pantries of public catering establishments for a long time (off-road, during navigation, in areas remote from the warehouse network), as well as in procurement and complex enterprises in which areas storage facilities and the modes of storage of goods correspond to the conditions of storage in bases and warehouses, it is allowed to calculate natural loss: - for food products - according to the standards established for warehouses and bases of retail trade organizations and public catering organizations; - for fruits and vegetables - according to the norms established for long-term storage. Note: In the event that during the inventory period there was no sale of goods imported for a long time, it is allowed to calculate natural loss on the balances of these goods at the end of the inventory period. 9. The amount of natural loss for the time between two adjacent inventories (reporting period) is determined on the basis of calculations made by the accounting department of the enterprise (organization) with the participation of materially responsible persons and approved by the head of the enterprise (organization). If the head (director) of a trading enterprise is at the same time a materially responsible person, the calculation is approved by the management of the higher organization. The calculation of natural loss is made by multiplying the quantity (amount) of the sold goods by the rate of natural loss established for this product. 10. For perishable (meat, fish, milk and fat) goods, the norms of natural loss have been established for small-scale wholesale bases and pantries of public catering establishments with refrigerating chambers, glaciers or naturally cooled rooms to an air temperature of no higher than 8 degrees C. In case of forced the delivery of perishable goods in the warm season to small wholesale depots and storerooms of public enterprises that do not have cooling means, or when a refrigeration unit fails, the rate of natural loss does not increase, but measures are taken to accelerate the sale of these goods. 11. For goods not included in Appendices NN 5 and 6, the rates of natural loss are applied in the amount of 40% of the rates established for the retail trade network (Appendix N 1). Appendix N 8 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87 N 085 NORM OF NATURAL LOSS OF CHEESE on distribution refrigerators of trade ________________________________________________________________________________________________________________________________________ | | Natural loss rates,% per month | | Natural loss rates,% per month | | storage at temperatures from 0 to -4C | Storage | storage at temperatures from 0 to + 4C | | in chambers with cooling | cheeses | in refrigerated chambers Name of cheeses | Storage | _______________________________________ | | ______________________________________ | cheeses | battery-powered | air | | battery-powered | air | | ___________________ | ___________________ | | __________________ | ___________________ | | in containers | without packaging | in containers | without packaging | | in containers | in containers ___________________________ | ______________ | ________ | __________ | ________ | __________ | ______________ | __________________ | ___________________ Cheese: in paraffin coating, fat content 45% or more: Soviet, Altai one month 0.08 0.09 0.09 0.09 one month 0.10 0.11 each of each of the next seven months 0.06 0.08 0.07 0.09 five months 0.12 0.13 Poshekhonsky, Dutch, Kostroma, Yaroslavl, one month 0.15 - 0, 19 - one month 0.23 0.24 Estonian, steppe, each of each of Uglich, Ukrainian subsequent subsequent, etc. five months 0.08 - 0.08 - four months 0.10 0.10 less than 45% fat: Minsk, Lithuanian, one month 0.18 - 0.20 - - - - Tartu, Vyrus, each of the Daugava, Rambinas and other, subsequent and smoked sausage for three months 0.08 - 0.13 - - - - In polymer film: Dutch, Kostroma, one month 0.01 - 0.01 - one month 0.03 0.03 Cheddar, Lithuanian, second month 0.01 - 0.01 - second month 0.01 0.01 Russian, etc. each of the next two months 0.01 - 0.01 - - - - In foil: Roquefort, piquant, etc. one month 0 , 09 - 0.11 - one month 0.12 0.14 each of the second month 0.12 0.12 for the next two months 0.09 - 0.09 - - - - In parchment: one month 0.38 - 0, 39 - one month 0.60 0.62 Latvian, etc. each of the second month 0.28 0.35 for the next two months 0.20 - 0.25 - - - - Not covered: one month 0.15 0.19 0 , 16 0.20 one month 0.19 0.20 Swiss, etc. each of each of the subsequent eight months 0.14 0.19 0.16 0.21 seven months 0.15 0.17 Note: The rate of natural loss does not apply to cheese in brine. Appendix No. 9 to the letter of the Ministry of Trade of the RSFSR dated May 21, 1987 No. 085 INSTRUCTIONS on the application of the norms of natural loss of cheeses when stored in distribution refrigerators of trade 1. The norms of natural loss of cheeses approved by the order of the Ministry of Trade of the USSR dated April 2, 1987 are set to compensate for losses from shrinkage of these products during storage on distribution trade refrigerators. The norms are applied to cheeses sold in terms of actual weight that meet the requirements of regulatory and technical documentation in terms of maturation and quality. 2. The approved norms of natural loss are marginal and are applied in case of revealing the actual loss of the mass of cheeses at the end of the sale of the batch (closing the brand) or during the inventory. Note: A batch is understood as any number of cheeses of one or more names, drawn up by one acceptance certificate. The batch number must correspond to the number of the acceptance certificate. 3. The size of the actual natural loss of cheeses is determined for each batch separately by comparing the data on the number of cheeses sold with the recorded amount when the batch is completely consumed or the actual balances revealed during the inventory with the balances according to the accounting data. 4. The rates of natural loss are applied to cheeses released from the refrigerator for the period between two adjacent inventories, taking into account their shelf life. The norms are applied depending on the air temperature in the storage chambers, the method of storing cheese (in containers, without containers), as well as the method of cooling the storage chambers (battery, air). 5. The basis for the application of the norms of natural loss provided for the air temperature from 0.1 to 4 degrees C, as well as for the storage of cheeses without containers, are acts approved by the head of the enterprise, drawn up in the first decade of each month by a commission with the participation of the head of the technological department or the deputy head a technological workshop for technological and commodity work, a technologist, a commodity expert for dairy products, a veterinarian, a materially responsible person and a competent representative of a public refrigerator. To apply the standards for the storage of cheeses in air-cooled chambers, in addition to the act, an extract from the refrigerator passport of the basic data for the air-cooled chambers is required (signed by the chief engineer of the enterprise). 6. These norms of natural loss do not apply: - for lots of cheeses released for sale at the net stencil mass of the supplier (manufacturer, consignor), or the refrigerator installed upon receipt; - for packed cheeses; - for cheeses sent for commercial work due to the presence of subcrustal mold, deep cracks and other defects; - for cheeses that are included in the total turnover of the enterprise, but were not actually stored on the refrigerator (transit operations). 7. The natural loss limit is calculated based on the actual shelf life of the cheeses based on the initial date of receipt, the date of stamp closing or the date of inventory. In the case of storing cheeses after their commodity processing (stripping, waxing), natural loss is accrued based on the storage periods calculated from the moment of additional processing in accordance with the act confirming the performance of this operation. 8. The rates of natural loss are calculated in accordance with the actual storage periods of cheese (but not exceeding the periods established for of this name cheese) by summing up the norms for each month of storage. For an incomplete month of storage, the rates are calculated based on 1/30 of the monthly rate for each day of storage. 9. If the actual shelf life of any batch of cheeses is longer than the established one, it is allowed to accrue natural loss only if there is an act drawn up by a special departmental commission to extend the shelf life of the cheeses of this batch. The act is the basis for calculating the rate of natural loss in accordance with the extended shelf life. 10. Writing off the shortage of cheeses from the materially responsible employees within the established norms of loss is made at the prices at which the cheeses were credited. 11. The natural loss is written off to the distribution costs of the enterprise within the limits of the actual shortage, but not exceeding the maximum amount of the accrued loss, is made after the inventory or as the acts on the complete sale of the batch (stamp closure) are submitted to the accounting department, drawn up in accordance with the Instruction on the procedure for registration operations for acceptance, storage, release and accounting of goods on refrigerators (bases), approved by the USSR Ministry of Trade. 12. When storing new types of cheeses, for which the norms of natural loss have not been established, the norms of natural loss, approved for cheeses of the same type according to the method of production, surface treatment, packaging, sizes, etc. should be applied. refrigerators. The refrigerator received a batch of cheeses, issued by the acceptance certificate dated 01.08.85 N 500 in the amount of 31,783.0 kg, including: Dutch waxed bar - 10200.0 kg, Dutch bar in a polymer film - 12198.0 kg, Latvian - 9385, 0 kg. The cheeses were sent to a battery-cooled chamber, where they were stored in containers at an air temperature of -4 degrees C. Cheese was released for sale within three months in the following quantities indicated in Table 1. Lot No. 500 was fully sold on 30.10.85. The shortage of net weight in comparison with the recorded amount of cheese was: Dutch waxed bar 10200.0 - 10187.0 = 13.0 kg Dutch bar in a polymer film 12198.0 - 12196.5 = 1.5 kg Latvian 9385.0 - 9349 , 5 = 35.5 kg On the full implementation of the batch on 01.11.85, the materially responsible persons draw up an act, which is transferred to the accounting department for verification and calculations for calculating the natural loss of cheese during storage. Table 1 ______________________________________________________________________ Date | Dutch | Dutch | Latvian, kg of sales | squared | squared in | | waxed | polymer film | | kg | kg | ____________ | __________________ | ___________________ | __________________ 01.08 Date of receipt 10.08 3225.0 - 2500.0 17.08 - - 3100.0 28.08 1500.0 3400.0 - 10.09 1050.0 2908.0 - 25.09 2090.0 970.5 1080.0 19.10 1305.0 - 1200.5 26.10 - 3030.0 1469.0 30.10 1017.0 1898.0 - Total: 10187.0 12196.5 9349.5 for the sold quantity, they are produced in accordance with this instruction for all three names of cheeses of a given batch in the following order: Waxed Dutch bar cheese Norms for this cheese are established (in percent): for the first month of storage - 0.15, for the second and third - 0.08 ... Calculation of rates and accrual of natural loss are shown in Table 2. Table 2 _________________________________________________________________________________ | | Actual | The norm for | Assessed | | shelf life | actual | natural loss Date | Implemented | implemented | shelf life | on the realized implementation | kg | cheese, day | implemented | amount of cheese | | | cheese,% | per norm, kg ____________ | _____________ | ________________ | ________________ | ____________________ 10.08 3225.0 10 0.05 1.6 28.08 1500.0 28 0.14 2.1 10.09 1050.0 40 0.18 1.9 25.09 2090.0 55 0.22 4.6 19.10 1305.0 79 0.28 3.6 30.10 1017.0 90 0.31 3.2 Total: 10187.0 17.0 _________________________________________________________________________________ Dutch lump cheese in a polymer film The norms for this cheese are established ( in percent): for the first month of storage - 0.01, for the second - 0.01, for the third - 0.01. Calculation of rates and accrual of natural loss are shown in Table 3. Table 3 _________________________________________________________________________________ | | Actual | The norm for | Assessed | | shelf life | actual | natural loss Date | Implemented | implemented | shelf life | on the realized implementation | kg | cheese, day | implemented | amount of cheese | | | cheese,% | according to the norm, kg ____________ | _____________ | ________________ | ________________ | ____________________ 28.08 3400.0 28 0.01 0.3 10. 09 2908.0 40 0.013 0.4 25.09 970.5 55 0.02 0.2 26.10 3020.0 86 0.03 0.9 30.10 1898.0 90 0.03 0.6 Total: 12196.5 2.4 _________________________________________________________________________________ Latvian cheese Norms for this cheese are established (in percent): for the first month of storage - 0.38, for the second and third - 0.20. Calculation of norms and accrual of natural loss are shown in Table 4. Table 4 _________________________________________________________________________________ | | Actual | The norm for | Assessed | | shelf life | actual | natural loss Date | Implemented | implemented | shelf life | on the realized implementation | kg | cheese, day | implemented | amount of cheese | | | cheese,% | per norm, kg ____________ | _____________ | ________________ | ________________ | ____________________ 10.08 2500.0 10 0.13 3.3 17.08 3100.0 17 0.22 6.8 25.09 1080.0 55 0.55 5.9 19.10 1200.5 79 0.71 8.5 26.10 1469.0 86 0.75 11.0 Total: 9349.5 35.5 _________________________________________________________________________________ The results of calculations for calculating natural loss are compared with the actual shortage: ___________________________________________________________ | Assessed | The actual name of the cheese | natural loss | shortage | kg | mass, kg _______________________ | ____________________ | ______________ Waxed Dutch lump 17.0 13.0 Dutch lump in a polymer film 2.4 1.5 Latvian 35.5 35.5 ___________________________________________________________ Since the actual shortage of cheese net weight does not exceed the natural loss accrued according to the norms , the head of the enterprise (refrigerator, cold storage facility, base) gives an order to write off actual losses of the mass of cheeses in batch N 500, formed as a result of shrinkage during storage, to circulation costs. Appendix N 10 to the letter of the Ministry of Trade of the RSFSR dated May 21, 1985 N 085 NORMS OF NATURAL LOSS of food products during transportation by road and horse-drawn transport _______________________________________________________________________________ | | The rate of loss,% | | _____________________________ | Periods | during transportation Product name | of the year | by road | | distance, km | | _____________________________ | | up to 25 | from 25.1 to 50 ___________________________________ | _____________ | _____________ | _______________ MEAT AND MEAT PRODUCTS Any frozen meat (in carcasses, cold standards not 0.03 half carcasses, quarters and commercial cuts are used) warm standards do not apply Any chilled meat (in carcasses, half carcasses) , quarters and cold 0.05 0.06 commercial cuts) warm 0.06 0.08 Poultry (except for packaged cold norms not in plastic film) and rabbits apply 0.03 ice cream warm norms do not apply Chilled poultry and rabbits all year round 0.02 0.03 Frozen by-products cold standards not 0.04 warm standards not applicable Chilled by-products cold 0.10 0.16 warm 0.16 0.22 Raw fat frozen cold standards not 0.03 warm standards not applicable Chilled raw fat all year round 0.02 0.03 Cooked sausages (including cold meat 0.06 0.09 bread, stuffed brawn, etc. ) warm 0.07 0.12 Semi-smoked and cold sausages 0.03 0.04 boiled-smoked warm 0.05 0.06 Smoked meats, boiled-smoked cold 0.04 0.05 and smoked-baked warm 0.06 0.07 Pork fat and pork fat products cold norms not 0.02 warm 0.02 0.03 Notes: 1. When transporting poultry packed in polymer film, uncooked smoked sausages, uncooked smoked meats and melted fats, the rate of natural loss is not applied. 2. When transporting sausages and sausages, the rate of natural loss established for boiled sausages is applied, with an increase of 20%. 3. When transporting frozen meat in blocks, packed using polymer film, the rate of natural loss is applied in the amount of 50%, and for other types of packaging - in the amount of 70% of the norms provided for frozen meat in carcasses, half-carcasses, quarters and commercial cuts ... 4. When transporting meat and meat products (except for frozen meat and by-products in the warm season and poultry meat - all year round) with the delivery of these products directly to the retail network (ring transportation) at 3-5 points, an additional rate of natural loss is applied in the amount of 0 , 08%. Over 5 points - 0.10%. 5. When transporting sausages in isothermal containers, the norms of natural loss are not applied. 6. For nonresident transportation of frozen meat in the Yakutsk Autonomous Soviet Socialist Republic, the Komi Autonomous Soviet Socialist Republic, the Magadan Region and in the Far North, the Krasnoyarsk Territory in the period from October 1 to May 31, the norms are applied in the following sizes. ______________________________________________________________________ | Transportation distance, km | _____________________________________ Product name | from 31 | from 101 | from 501 | over | up to 100 | up to 500 | up to 1000 | 1000 ________________________________ | ________ | ________ | _________ | _________ Any frozen meat in carcasses, half-carcasses and quarters 0.10 0.25 0.30 0.35 The same in blocks 0.08 0.20 0.24 0.28 _________________________________________________________________________ | | | Over 100 km | | From 50.1 | norms | Periods | before | increasing Product name | of the year | 100 km | for every | | | follow-up | | | 100 km _________________________________ | _____________ | _________ | _______________ FISH AND FISH PRODUCTS Fish of all types cold 0.15 0.04 chilled warm 0.18 0.06 Fish and fish products of all types frozen cold 0.05 0.02 unglazed warm standards are not applied Fish and fish products of all cold 0.08 0.03 types of hot smoked warm 0.09 0.04 Fish and fish products of all types of cold smoking all year round 0.05 0.02 Caviar of all types in wooden barrels all year round 0.04 0 , 02 Fish of all names cold 0.03 0.01 in dry barrels and boxes warm 0.04 0.01 Notes: 1. When transporting glazed frozen fish and fillets, dried and dried fish, salted, marinated and spicy fish in jellied barrels, the norms of natural loss are not applied. 2. When transporting live fish, use a separate order of the USSR Ministry of Fisheries. DAIRY AND FAT PRODUCTS Cold margarine 0.02 0.01 warm 0.03 0.02 Sour cream in wooden barrels cold 0.05 0.01 warm 0.06 0.02 Cottage cheese and curd mass cold 0.06 0.02 in wooden barrels boxes warm 0.07 0.02 Cheese: in paraffin coating: (Soviet, Altai, Poshekhonsky, Dutch, Kostroma, Yaroslavl, Estonian, etc., as well as cold 0.03 0.01 smoked sausage) warm 0.04 0, 01 uncoated: cold 0.04 0.01 (Swiss, Volga, etc.) warm 0.05 0.01 in foil and parchment: cold 0.06 0.02 (Roquefort, Latvian, etc.) warm 0.07 0.02 other cheeses cold 0.04 0.01 warm 0.05 0.01 Vegetable oil in wooden barrels all year round 0.03 0.01 Note: When transporting butter (butter and ghee), culinary (vegetable lard, etc. .) and confectionery fats, cheeses in polymer film, cheeses in brine, sour cream, cottage cheese and curd mass in metal containers, the norms of natural loss are not applied. BAKERY AND CONFECTIONERY PRODUCTS Baked bread by weight cold 0.06 0.02 warm 0.07 0.03 Caramel, toffee, dragee, sweets, biscuits, biscuits, waffles, honey, oriental sweets, gingerbread, bagels, crackers and jam all year round 0 , 02 0.01 Halva, fruit jelly, candy, marshmallow cold 0.04 0.02 warm 0.06 0.03 GLASS GOODS Flour, cereals, including legumes and sago, not having cold 0.02 0.01 of standard weight warm 0 , 03 0.01 Pasta, starch and granulated sugar that do not have a standard weight, refined sugar and powdered sugar all year round 0.02 0.01 Cold salt 0.09 0.03 warm 0.12 0.04 ALCOHOLIC AND NON-ALCOHOLIC DRINKS Grape and fruit-berry wines, alcohol, alcoholic beverages, beer, kvass, fruit drink, syrup in barrels all year round 0.02 0.01 PROCESSED VEGETABLES AND FRUITS Dried vegetables and fruits cold 0.03 0.02 warm 0.06 0 , 03 All kinds of nuts all year round 0.02 0.01 FEED Oats and barley cold 0.06 0.01 warm 0.08 0.02 Bran, cake, mixed feed, etc. cold 0.10 0.03 warm 0.12 0.04 In areas located north of 50 degrees north latitude, the warm period is counted from May 1 to September 30. In areas located south of 50 degrees north latitude, the warm period of the year is counted from April 1 to October 31. Note: When transporting goods by animal-drawn transport, the norms of natural loss are applied, indicated in the table for the corresponding type of goods, with an increase of 50%. Appendix N 11 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87 N 085 INSTRUCTIONS on the application of the norms of natural loss of food products during transportation by road and horse-drawn transport 1. The norms of natural loss of food products approved by order of the Ministry of Trade of the USSR dated April 2, 1987 N 88 are applied during transportation of these goods by road and horse-drawn transport both in cities and in rural areas. Note: For meat and meat products, the established norms are applied when transporting these goods by road transport not equipped with cooling means. When transporting these goods in refrigerated trucks, the norms approved by a separate order of the USSR Ministry of Trade are applied. 2. Norms of natural loss are established for standard goods as a percentage of net weight to compensate for losses resulting from shrinkage, flaking, spraying, crumbling and leakage of goods. The norms do not include losses resulting from damage to goods, damage to containers, as well as the difference between the actual weight of the container and the weight according to the stencil (curtain). 3. The established norms are limiting and are applied in cases where, upon acceptance, an actual shortage of goods is found against the weight indicated in the accompanying documents. The natural loss is written off from materially responsible persons according to the actual amount, confirmed by the relevant documents, but not higher than the established norms. 4. But for goods accepted for transportation by invoice or by stencil weight, the norms of natural loss do not apply. 5. Writing off the shortage of goods from materially responsible persons during transportation by road and horse-drawn transport within the established norms is carried out at the prices at which the goods are received. The assignment of the same commodity losses to distribution costs is made at purchase prices. The difference between purchase and retail prices is attributed to trade discounts (capes). Appendix N 12 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87 N 085 NORMS of losses from breaking glass containers with foodstuffs during transportation by road and horse-drawn transport __________________________________________________________________________ | | Losses from the battle | | in all forms Product name | Distance | transport | | containers, including | | packaging equipment | | % ________________________________ | ________________ | ________________________ Vodka, alcoholic beverages, up to 25 km 0.03 cognacs, wines, champagne inclusive over 25 km 0.04 to 200 km inclusively over 200 km For every next 100 km, the rate increases by 0.005 Beer and non-alcoholic drinks up to 5 km 0.03 inclusive from 5 to 25 km 0.04 inclusive from 25 to 50 km 0.07 inclusively over 50 km For every subsequent 50 km the rate increases by 0.01 Mineral water up to 5 km 0.05 inclusive from 5 to 25 km 0.06 inclusive from 25 to 50 km 0.07 inclusively over 50 km For every subsequent 50 km the rate increases by 0.01 Canned fruits and vegetables (jam, jam, compotes, juices, sauces), fish, meat, marinades , pickles, tomato paste, tomato puree, mayonnaise, vegetable oil, milk, dairy products, extracts, syrups, vinegar, horseradish, mustard up to 25 km 0.04 and other food products inclusive glass containers over 25 km 0.05 Note : With protractor In the distribution of goods in the mountainous regions of Central Asia and the Altai Territory and in the regions of the Far North, the rates increase by 50%. The list of mountainous regions in which higher rates are applied is established by the trade ministries of the union republics. Appendix N 13 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87 N 085 NORMS of losses from breaking glass containers with foodstuffs in warehouses, bases, in retail trade enterprises and public catering establishments ____________________________________________________________________________________ | | Loss rates,% | | ________________________________ Product name | Transport type | in warehouses | in retail | containers | and bases | shopping | | wholesale and | enterprises | | retail | and enterprises | | organizations | public | | and organizations | food | | public | | | food | _____________________________ | _____________________ | _______________ | ________________ Drinking alcohol, vodka, rum, wooden boxes, polyethylene whiskey 0.02 0.02 and packaging equipment boxes from 0.02 0.04 corrugated cardboard Wines, cognacs, wooden boxes, polyethylene alcoholic beverages 0.02 0.02 and packaging equipment boxes from 0.02 0.04 corrugated cardboard Beer and soft drinks all types 0.02 0.04 Mineral water wooden plank boxes, polyethylene 0.02 0.02 and boxes from corrugated cardboard packaging equipment 0.07 0.15 without bulk containers in stacks 0.29 - Canned fruits and vegetables (jam, jam, compote, juices, sauces), fish, meat, marinades, pickles, tomato puree, mayonnaise all kinds 0.03 0.07 Vegetable oil , milk, dairy products, extracts, syrup, horseradish, vinegar, mustard and other food products of all kinds 0.02 0.04 Appendix N 14 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87 N 085 NORMS for losses from battle and chipping of empty glass containers when acceptance, storage and release in container warehouses of wholesale and retail trade organizations, in retail trade networks, public catering establishments, when loading into railway wagons (barges), during transportation by road and horse-drawn transport Norms of losses from breakage and chipping of all types of empty glass containers are established in the following amounts (percent): - when receiving, storing and dispensing in container warehouses of wholesale and retail trade organizations - 0.26; - when loading into railway cars and barges - 0.05; - when receiving, storing and dispensing in the retail trade network and catering establishments - 0.08; - when transporting by road and horse-drawn transport at a distance of up to 25 km - 0.08; - over 25 km - 0.16. Appendix N 15 to the letter of the Ministry of Trade of the RSFSR dated 05.21.87 N 085 INSTRUCTIONS on the application of the norms of losses from breaking glass containers with food products and empty glass containers in warehouses, bases, retail trade enterprises, catering establishments, during transportation by road and horse-drawn transport 1 The norms of losses from breaking glass containers with foodstuffs and empty glass containers approved by order of the USSR Ministry of Trade of April 2, 1987 No. 88 apply to warehouses, bases, retail trade enterprises and public catering establishments of state and cooperative trade. 2. The rates of losses for goods in glass containers and empty glass containers are established to compensate for a possible breakdown upon receipt, sorting, storage, release, as well as during the transportation of these goods by road and horse-drawn transport. Note: For glass containers from imported canned fruits and vegetables, handed over to glass factories for processing, the norms of losses from damage during storage, loading into railway wagons (barges) and during transportation by road and horse-drawn transport are not applied. 3. The established norms are limiting and are applied only in those cases when, when checking the actual availability of goods in glass containers and empty glass containers, there is a shortage against the accounting balances, formed due to broken containers and confirmed by duly executed acts. 4. Determination of the maximum amount of losses from breaking glass containers with goods and empty glass containers in warehouses, retail trade networks and public catering establishments is carried out regardless of the storage time of these values for the checked period in the following order. For goods in glass containers (separately for each type of container): - in warehouses (bases) of wholesale and retail organizations and catering organizations - from the received and released quantity of goods in glass containers, divided by two (separately for each item of goods); - in retail trade enterprises and public catering establishments - from the turnover of the sale of goods in glass containers. For empty glass containers (regardless of the type of container): - in warehouses (bases) of wholesale and retail trade organizations and public catering organizations - from the received or released amount of glass containers divided by two; - when loading glass containers into railway cars (barges) - from the amount of glass containers loaded; - in the retail trade network and catering establishments - from the released (delivered) amount of empty containers. 5. When transporting goods in glass containers and empty glass containers by road and horse-drawn transport, the norms apply to the entire batch of transported goods (containers), drawn up with a separate accompanying document (consignment note). When transporting one flight to three or more recipients, the established norms for breaking glass containers with goods are applied to the entire amount of goods transported in one flight. In cases where actual losses exceed the established norms, the cost of losses (in retail prices) is subject to reimbursement by persons (organizations) who are materially responsible for the safety of the transported products. Note: When transporting goods in glass containers and empty glass containers by horse-drawn transport, it is allowed to apply the norms to all consignments of goods transported in no more than a month. 6. In cases where losses from broken glass containers with goods according to the established norms are less than one bottle, cans, etc., when calculating the norms, the shares of up to 0.5 units of production are discarded, and 0.5 and above are rounded to units. 7. Writing off from materially responsible persons the shortage of goods in glass containers and empty glass containers as a result of a breakage within the limits of the norms during transportation, in warehouses (except for containers), at bases and in retail trade enterprises and public catering establishments is made according to the actual size at based on the appropriate calculation, drawn up and approved in the prescribed manner, but not exceeding the limit norms. 8. Write-off of broken glass empty containers in container warehouses within the established norms is carried out upon submission of duly executed acts on the presence of a break and an invoice for the delivery of broken glass to glass factories or offices of Glavvorsrya. 9. Write-off can be made only after inventory of values: - for goods in glass containers - at prices (together with containers) at which the goods were entered; - for empty glass containers - at average mortgage prices. The attribution of losses of goods as a result of breaking glass containers within the limits of the norms for distribution costs is carried out at purchase prices. The difference between purchase and retail prices is attributed to trade discounts (capes). Persons who are financially responsible for the safety of goods shall compensate for excess losses from the breakage of glass containers with foodstuffs at retail prices, and from the breakdown of empty containers at average mortgage prices.

Natural decline inevitably accompanies the sale of certain goods. It is required to be calculated on the basis of the law, the indicator appears in accounting and tax accounting.

What is natural loss?

Natural loss is a decrease in the volume of goods under the influence of natural factors. Its norms depend on the circumstances under which the decrease occurred:

Storage... It is necessary to compare the volume of goods received with the volume that is actually present in the warehouse;
Transportation... The volume of products received by the buyer is compared with the volume indicated by the sender in the documentation.

Not all losses can be attributed to natural loss. It includes reductions caused by factors:

weathering;
spraying;
crumbling;
melting;
bottling when handling a liquid product;
loss due to long-term storage, typical for cereals, flour.

The list is also established by the "Methodological Recommendations". Natural loss is applied in accordance with the 2007 Ministry of Finance regulation to goods stored in the self-service halls of stores. Previously, these norms were calculated only for warehouses.

What is not related to natural loss?

The definition does not apply to losses incurred due to the following reasons:

product defects;
technological defects;
loss of the previous characteristics of the object due to improper storage, violation of technological conditions;
loss of quality of goods during repair and maintenance work, manipulations carried out inside the warehouse;
losses arising from the accident.

ATTENTION! If the products are transported and stored in sealed containers and containers with increased pressure, the listed standards do not apply to it.

Natural loss rates

The rates of natural loss, in accordance with Clause 1 of the Government Decree No. 814, are periodically revised. The review is carried out at least once every 5 years. The definition of norms depends on which goods they are installed on:

medicines, goods for disinfection - Ministry of Health;
oil, peat, timber and other natural resources - Ministry of Industrial Science;
various construction products: cement, sand - Ministry regional development;
meat, milk and other goods obtained as a result of animal husbandry and plant breeding - Ministry of Agriculture;
food products related to public catering - Ministry in charge of economic development.

If the norms are set for the loss caused by transportation, they must be approved by the Ministry of Transport.

IMPORTANT! Until the new standards are released, the previous indicators remain relevant.

What standards have already been developed

Indicators already exist for the following products:

butter;
cheeses and cottage cheese;
root crops and vegetables;
loss of potatoes during transportation;
meat products;
loss of meat during transportation;
sugar.

Establishment of natural loss at the enterprise is possible only after the inventory. Following the results of the procedure, an act is drawn up, which indicates the fact of damage. This procedure is specified in Article 12 of the Federal Law "On Accounting".

IMPORTANT! If the norms for certain products have not been approved, then the decrease will be considered above the norm. Accordingly, losses are not included in the calculation of taxes. The loss is reimbursed by the financially responsible persons. An enterprise may have its own developed norms, but they will not play a role if they are not supported by law. However, there are also exceptions. Courts can side with the enterprise. The decision of the judges is based on the fact that the late approval of the norms by the Government cannot be the reason for the organization to pay taxes without taking into account the actual losses.

The procedure for calculating natural loss

Calculation of damage is determined on the basis of inventory data, during which a shortage was discovered. The actual volume of products stored in the warehouse is determined using the operations:

count;
weighing;
taking measurements.

The report on the results of the inventory must be drawn up in the prescribed manner. The calculation is made for each product name. As a result, a list of discrepancies is compiled, executed in the form 0504092.

If the calculation is made in relation to foodstuffs, you need to offset shortages by surplus. If a shortage is found after it, the natural loss will be relevant only in relation to the product, the volume of which has decreased.

Formula for calculation

The size of natural loss is found using the following formula:

Y = T x H: 100

The formula contains the following values:

Y is the size of natural loss;
T is the value of the transported products or goods that came to the warehouse in another way, for the period of interest;
H - the rate of loss established by the Ministries in relation to a specific product.

You can view the rate of loss for the product of interest in the corresponding resolution.

An example of calculating natural loss

At the date of the inventory, beef was stored in refrigerated chambers for a week. In this case, Appendix No. 32 on natural loss is relevant. It indicates the norms for storing meat in the climatic zone of interest:

when stored for 3 days - 0.08%;
when stored for 3 to 10 days, the rate increases by 0.01% per day.

Therefore, the following calculations should be made:

Subtract 3 from 7, multiply the result (4) by 0.01% to determine the daily increase in the norm;
The meat was stored in the refrigerator for three days, therefore, 0.08% has already been charged for it. To this value we add the value obtained in the previous calculations (0.04%);
The EU rate will be 0.12%.

ATTENTION! It is required to study not only the Supplement on the norms, but also the features indicated after the main text. For example, the norms can vary depending on how the meat is stored: with or without plastic film.

Write-off of EU in the absence of losses

Writing off losses in the absence of losses is not allowed. Such actions can be classified as illegal, aimed at illegal tax reduction.

Natural loss is reflected primarily in tax reports. It is calculated to reduce tax deductions. It is widely used not only by enterprises, but also by shops, shopping centers... The norms are determined by the Government of the Russian Federation. They are reviewed every five years. You need to use those indicators that were approved by the last. It is necessary to rely on the norms established by law, and not by the enterprise.