{"id":1410,"date":"2022-05-21T20:58:42","date_gmt":"2022-05-21T17:58:42","guid":{"rendered":"http:\/\/sandsoft.info\/?p=1410"},"modified":"2023-11-09T16:11:55","modified_gmt":"2023-11-09T13:11:55","slug":"uniforma","status":"publish","type":"post","link":"https:\/\/sandsoft.info\/en\/uniforma\/","title":{"rendered":"Accounting of uniforms\ufffc"},"content":{"rendered":"\n

Features of uniform accounting in hotels and sanatoriums<\/h2>\n\n\n\n

Today, employees of most hotels wear uniforms to maintain their image. Uniform clothing is not used by an employee to \u001fprotect against harmful effects, it is rather intended to create an image of the organization. A uniform for hotel staff is not only a presentable appearance: according to the hotel classification system, for certain categories of hotels, the presence of a uniform is simply mandatory (order of the Federal Agency for Tourism No. 86 of July 21, 2005). In particular, this is a mandatory requirement for hotels of the category “two stars” and more.<\/p>\n\n\n\n

Accounting for uniforms in hotels has the following features. Firstly, it should be noted that uniforms can be issued to hotel employees for personal permanent use or only for use at work without personal permanent use. Depending on this, the organization has various tax consequences. If the uniform is not transferred to the employee for personal use, then the ownership of such a uniform remains with the hotel. In this case, when quitting, the employee is obliged to return the uniform. If the uniform is used by an employee exclusively for production purposes, then the expenses for it can be taken into account when calculating the tax base for income tax.<\/p>\n\n\n\n

The Tax Code of the Russian Federation, paragraph 1 of Article 252: expenses for branded clothing purchased to provide employees of the organization at the initiative of the employer must be economically justified, documented and produced for the implementation of activities aimed at generating income. Only in this case they can be recognized for profit taxation purposes. The order of accounting for branded clothing depends on the period for which it is designed.<\/p>\n\n\n\n

Uniform accounting<\/h2>\n\n\n\n

Account 10.9 is used to account for uniforms intended for issue to employees<\/p>\n\n\n\n

Analytical accounting of uniforms in warehouses is carried out on cards (f. no. M-17). Analytical accounting of issued uniforms is organized in the context of the hotel staff and the type of uniform.<\/p>\n\n\n\n

Purchase of uniforms (special clothing)<\/h3>\n\n\n\n

The uniform is delivered to the warehouse on the basis of a receipt order (f. no. M-4) based on the price of its purchase without VAT.<\/p>\n\n\n\n

An entry is made for the amount of the supplier’s invoices accepted for payment for the uniforms received at the warehouse:<\/p>\n\n\n\n