Transportation and procurement costs related to construction materials, allocated to construction projects are subject to cancellation at the monthly chart of accounts, which reflects the consumption of materials. For even more details, read what UPS says on the issue. In other words, if the reporting period for the cost of construction of reflected material consumption (movement in the debit account 20 "Primary production"), then on the same account of cost accounting should reflect the costs of transport and procurement. And the amount written off is calculated in proportion to the EMM leave building materials to which they belong EMM. Consider the distribution of transportation and procurement costs for example. Raw data: balance of building materials at the beginning of the month was 170 000; EMM balance relating to these materials at the beginning of the month is 21 000, received during the reporting month, construction materials amounting to 60 000 rubles, the sum of the EMM, resulting from the delivery of materials, amounted to 12,000 rubles per the reporting month was scrapped building materials on the amount of 80 000, including 27 000 rubles for general business purposes (through 26), 53 000 in production (by 20) Calculation of the distribution of the EMM: define the ratio of the sum of the EMM to cost of materials. To do this, add the unpaid amount of revenues and EMM for the reporting month, and the resulting value divided by the balance of revenues and building materials for the same month. As a result, we obtain K = (21 000 +12 000) / (170 000 +60 000) = 0.1435. Ie percentage amounts of the EMM in the cost of building materials is 14.35% using the new coefficient to define the amount of the EMM, have been released relating to the construction sites and general business needs of the materials.

For this the amount of discarded materials multiply the resulting ratio. The result is the following: 27 000 * 0.1435 = 3 874.5 rubles – the amount of the EMM, relating to general business needs (through 26) 53 000 * 0.1435 = 7 605.5 rubles – the amount of the EMM, referring to the objects construction (by 20) Thus, in the reporting month shall be deducted from 11 480 rubles EMM. Paragraph 88 of the Guidelines is determined entirely new order of cancellation of the EMM: EMM may be at the end of the period immediately debited to account of cost accounting and sales (other expenses). This treatment EMM can be applied only if the magnitude of these costs do not exceed 10% of your cost of materials. Company in the accounting policy must specify which method of cancellation of the EMM will be used. Due to the fact that the accounting policies for one financial year may not be modified, the accounting should be applied only one way to write-off EMM.