If the debtor did not fulfill his debt payment obligations over three years, such debt is recognized by overdue receivables. The legislation is prescribed by the following rules for the write-off of receivables.
1
It is necessary to determine the limitation period. The limitation period is the date when the debtor learned about debt violations. Here we are talking about the date of the preparation of contracts, the preventive letters that were sent to the Debiter.
2
The limitation period may be interrupted by law in two cases: if for three years there have been any payments or was served in court. Thus, if for three years the debtor made some payments, then the limitation period begins again since the last payment and is also three years. If one of the enterprises is declared bankrupt, then the debt is annulled.
3
Before spending receivables, it is necessary to carry out an inventory. Based on the inventory, there is a write-off of the required amount into account, where the reserve of dubious debts is taken into account. Order of inventory - unified form No. Inv-22, in some accounting programs it is formed automatically.
4
If the company has no account to write off the reserve of dubious debts, the write-off of receivables occurs on non-deactive costs. In accounting, such expenses are taken into account on subaccount "Other expenses".
5
The write-off of receivables does not assume that the debt is removed from the debt. The amount of debt continues to hang on account 91 for five years. This amount is taken into account for five years in the balance sheet of the enterprise and it has the right to demand payments from the debtor.
6
In tax accounting, the procedure for writing off receivables regulates iSMO Ministry of Finance of Russia No. 03-03-06 / 1/3 of January 13, 2009. It says that, after the expiration of the limitation of the limitations, receivables are taken into account in the cost of expenses in the organization's taxation of the organization.
7
If the amount of receivables is reflected on non-dealerization costs, then tax authorities need to provide all documents confirming the amount of debt. These documents include: payments, verification acts, acts of work performed, overhead and other documents.
To avoid mistakes in debiting receivables, it is necessary to contact legislation as often as possible. For example, 77 point P raspark of the Ministry of Finance dated July 29, 1998 No. 34N "On approval of the Regulation on accounting and accounting reporting in the Russian Federation".
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