In a company where vehicles are involved, it is always necessary to consider the costs of their operation. In the article, we consider what expenses should be provided for fuels and lubricants (or fuels and lubricants). The consumption rate is usually calculated by a specialist who knows all the nuances.
This issue became even more urgent when the prices for fuel and lubricants rapidly pulled up. The enterprises began to master new fuel consumption rates and try to find tools to control the circulation of fuels and lubricants, as well as the ability to minimize them, while maintaining the efficiency of the company.
The basics of rationing
Rationing of expenses is a comparison of the costs of various fuel and lubricants with those that are actually written off. There are two technologies for this mechanism.
The first is based on actual fuel information. If, however, the basic fuel consumption standards are taken into account, then the gasoline residues must be confirmed in detail.
The second technology is based on those standards that were approved by the head of the enterprise, taking into account the model of the car, its degree of wear and operation characteristics. It should also be noted here that when decommissioning, the consumption norms established by the Ministry of Transport also apply.
Optimal option
Naturally, it will be easier to apply the fuel consumption rates of the Ministry of Transport. But many companies prefer to claim their own. In the vast majority of cases, companies that use a lot of TS are involved in the development of their standards. This work is far from the easiest, as it might seem at first glance.
First, the head signs a decree on the measurement of fuel consumption on all available routes, taking into account different conditions.
After measurements have been taken, an appropriate act is drawn up for each participating vehicle.
Based on this, an order is issued on fuel consumption rates within the company. Data is entered into the regulation on the control of the consumption of fuels and lubricants.
So that there are no unnecessary questions from the tax authorities, it is necessary to confirm that the norms fixed in the accounting policy are adopted in accordance with the actual conditions of operation of the vehicle and the condition of the vehicles used. A detailed calculation and accounting of fuel and lubricants at the enterprise is sufficient to ensure that the inspection authorities understand that these expenses are justified. Otherwise, the norms proposed by the Ministry of Transport can be used as a base in work.
What is taken into account?
In order to write off fuel and lubricants in a particular case, the consumption rate must be economically justified. Tax inspectors mean by this that the actual expense must comply with those standards that are approved by the same company. This also applies to those organizations that operate under a simplified taxation scheme.
Ministry of Transport
The Ministry of Transport in the development of standards took into account some features during operation.
So, the winter fuel consumption rate is from 5 to 20 percent, depending on the climate.
On roads in the mountains it is assumed up to 20%, depending on the height above sea level.
On different roads with a complex plan, increased consumption can be up to 30%.
In the city, there are also situations where consumption increases to 25%.
With frequent stops of transport, 10% is provided.
When transporting heavy, large, dangerous or fragile goods, when the car is forced to move at low speed, they provide up to 35% of the cost overrun.
When the air conditioner or “climate control” mode is operating, up to seven percent.
So that the fuel consumption rates for automobiles are fully regulated, it is necessary to provide for various modes of their application, depending on the specific operating conditions.
Programs
Today, probably, when conducting any type of business, software with the appropriate specialization is used. This is especially true for those companies in which they seek to optimize the process in such a way as to obtain the best result with minimal effort.
So, when operating a vehicle, the accounting of fuel and lubricants at an enterprise can be carried out using the usual Exel program. However, to ensure the most convenient control, specialized software is required. Utilities will automate the process of receipt and consumption of fuels and lubricants for all vehicles used by the enterprise and control with maximum accuracy deviations of actual costs from those that are included in the consumption rates of fuels and lubricants (Ministry of Transport or developed directly in the company).
What to do when overspending?
Reporting will bring real benefits only when previous and future indicators are compared. When establishing a specific fact of a significant excess of fuel and lubricants, the situation should be analyzed in detail. The goal is to identify the causes that led to this result. Based on them, a decision is made on this issue.
Theft or another reason?
When the level of fuel and lubricants (consumption rate) is significantly exceeded, this does not always indicate theft. Sometimes, upon a detailed review, developers come to the conclusion that it is necessary to revise the standards. For example, trucks spend a different amount of fuel, depending on the state of congestion and working conditions.
In addition, sometimes other external and internal factors need to be taken into account, for example, the features of the road used and much more.
Clarification of the cause
To get to the bottom of the reason, firstly, you need the driver to write an explanatory note, where he would substantiate the excess costs. Depending on the conclusions made on the basis of the provided document, a decision is made whether to take fuel consumption and fuel and lubricants norms into account in profit taxation with an excess, or it is better to write off costs to the company's own funds. If an unfair expense is detected, then, of course, it is deducted directly from the driver.
So, in companies the calculation of fuels and lubricants is carried out, the consumption rate of which is taken in the coupon, and then the savings or cost overruns are determined. Fuels and lubricants can always be written off as actual costs. However, they will be considered justified only if they do not exceed the basic fuel consumption standards established by the company or approved by the Ministry of Transport.
Debit Procedure
It is necessary to precisely decide how the purchased fuel will be accounted for. Most often, drivers themselves buy it at gas stations, if necessary, for which they are specially allocated money. Then they provide an advance report on this along with the attached checks from gas stations.
Another option may be provided when the company enters into an agreement with some network of gas stations. Then gasoline will be paid by bank transfer. In this case, at the end of the month, detailed information will be sent on how much gas and at what price was released on coupons or cards provided by drivers. Especially for such accounting, it is sometimes advisable to open a special account.
Next, you should consider the policy of writing off fuels and lubricants. Most often, the fuel and lubricant consumption rates (Russia) imply the cancellation of fuel in accounting for general business needs, as well as for production. The choice in this case depends on the type of activity of the organization, as well as on the type of transport used.
Waybills
Fuel and lubricants are written off on the basis of the data presented in the waybills. They are the documents that are filled out by the drivers and according to which it turns out whether the fuel consumption rates were met (Ministry of Transport of the Russian Federation or those developed by the company).
The Ministry of Transport is required to indicate on the documents the exact route and mileage, the amount of available fuel at the beginning of the track and at its end. The determined difference in the parameters will show the actual consumption that is then written off. This is done at cost, average price or FIFO technology. In the latter case, the technology should be reflected in accounting policies. It should be noted that the method is qualitatively different from how other materials are written off.
Waybills are issued for one day, shift or order. A longer period can be provided only in the case of a business trip, when the task is performed more than one shift. However, by law, such an order is mandatory only for trucking organizations. If the company carries out other business activities, waybills may well be issued for a longer period, depending on the need. However, the period (as well as the form) of the waybill should be initially regulated by the head of the company.
Taxation
When calculating the income tax, fuels and lubricants are prescribed either in material costs or in other expenses that are necessary for the maintenance of transport. The Tax Code does not prescribe the need for normalized related costs. Therefore, they may well be written off in the amount of actual costs.
At the same time, we must not forget that the costs should be justified. Therefore, for more effective control it is recommended to use a special table in which the norms will be reflected.
For the same purpose, it should be written down according to which article the accounting will be made: for material or for others, and how exactly control over the expenses of fuels and lubricants will be ensured.
Standards: apply or not apply?
When deciding whether to use the norms defined by the Ministry of Transport or not, it must be understood that they were developed for certain cars and under certain conditions. But, for example, the winter fuel consumption rate will differ significantly from the originally prescribed. It also matters the presence of traffic lights, the need for technical stops, and more.
Therefore, as a rule, in practice it turns out that the developed standards differ significantly from the actual conditions. When low air temperature, low driving speed, for example, in city traffic jams and the need for periodic stops and many other factors, are taken into account, it becomes clear that the norms initially proposed will be significantly exceeded.
On the other hand, they can well be taken as a base, and their data will then be adjusted taking into account the real internal and external factors of vehicle operation.
In conclusion, it can be noted that accurate accounting, which includes different conditions, for example, winter fuel consumption rate and more, is ensured by the correct documentation and document management, which are installed in the company.