Carrying out an inventory of weapons and ammunition in the chop. The procedure for conducting an inventory of weapons and ammunition by legal entities. Basic Documentation Requirements

Diet and fitness

147. Inventory - a complete check of the availability of weapons and cartridges for compliance with accounting data, the procedure for keeping their records and ensuring their safety - is carried out in organizations and institutions on the basis of an order of the head of a legal entity or in accordance with the instructions of the heads of the relevant internal affairs bodies.

By order of the head of the legal entity, 10 days before the start of the inventory, the chairman and members of the inventory commission are appointed, the terms of its work and the procedure for submitting the inventory act, collation statements on the inventory are determined.

The inventory of weapons and cartridges issued by the internal affairs bodies for temporary use is carried out in accordance with the procedure established by the Ministry of Internal Affairs of Russia for this category of weapons and cartridges.

148. Inventories are carried out:

b) when changing the person responsible for the safety of weapons and ammunition, or the head of the legal entity (on the day of acceptance and transfer of cases);

c) in the event of a natural disaster, fire, accident or other emergencies, as a result of which the movement of weapons or ammunition was carried out (for a specific participant in such events);

d) upon liquidation or reorganization of a legal entity (including upon transformation of a state, municipal unitary enterprise) before drawing up a liquidation or separation balance sheet.

149. To conduct an inventory within one year, a permanent inventory commission of at least three people is created in the organization. The inventory commission includes one of the heads of the legal entity, employees of the accounting service and other specialists who have studied the device and range of weapons being checked, as well as security measures when handling them.

The composition of the inventory commission, as a rule, should not change until the expiration of the commission. In exceptional cases, the replacement of members of the commission is carried out on the basis of the order of the head of the legal entity.

The head of the organization must create conditions for carrying out an inventory of weapons and cartridges, release the members of the commission from performing other duties for the time it is carried out, and also allocate required amount technical workers admitted to work with weapons and ammunition.

150. Persons responsible for the safety of weapons and cartridges carry out the posting of all completed operations for the movement of weapons and cartridges and display their balances in the accounting books with certification by their own signature on the day of the inventory.

151. Before starting the inventory, members of the commission must:

a) study the requirements of legislative and other regulatory legal acts Russian Federation, normative legal acts of the Ministry of Internal Affairs of Russia regulating the procedure for the circulation of weapons and cartridges and their inventory;

b) prepare inventory forms ( application 75), number records ( application 76) and collation statements of the results of the inventory of weapons and ammunition ( application 77), register them in the prescribed manner. At the same time, the preliminary introduction of the remains of weapons and cartridges into these documents is not allowed;

c) check the availability of sealing means and sealing material, the details of which must differ from the sealing means available to the persons responsible for the safety of the weapon.

152. Verification of the actual availability of weapons and ammunition should begin by the commission with checking the places where weapons and ammunition are stored and sealing the existing safes, cabinets, pyramids, boxes with weapons and ammunition.

Opening and re-sealing of the checked places of storage of weapons for its acceptance or issue is carried out only by members of the inventory commission.

153. The presence of a weapon is established by its mandatory piece, complete and number count, as well as checking the compliance of the weapon with technical documentation (passports, forms or their duplicates) in the presence of the person responsible for its safety.

Checks of cartridges packed in sealed packages or metal zinc are carried out by examining the integrity of the container according to the applied marking, about which a corresponding note is made in the inventory list. In the absence of marking (including partial), these packages are subject to opening, and cartridges - to piece count.

In checked safes, cabinets, pyramids, boxes and cappings, the commission puts labels certified by the chairman of the commission, indicating the date of the check.

154. Collectible and exhibited weapons and cartridges from the Museum Fund of the Russian Federation are entered into inventory lists taking into account the requirements established by the Ministry of Culture of Russia.

155. Inventory lists and lists of number records are filled out taking into account the requirements established for conducting inventories in the internal affairs bodies. Corrections and additions are certified by members of the inventory commission and persons responsible for the safety of weapons and ammunition.

Inventories are primary inventory documents that are filled directly in the places (at objects) of storage of weapons and ammunition as they are checked. Upon completion of the check, each completed page of the inventories is signed by the members of the commission and the person responsible for the safety of weapons or cartridges.

156. Weapons and ammunition received during the inventory process are recorded in separate inventories. At the same time, in the line for indicating the intended purpose of the weapon, the entry "Weapon (cartridges) received during the inventory" is made, and in the "Note" column it is indicated from whom it was received, the date of receipt and the numbers of incoming (accompanying, transport) documents.

157. Weapons and ammunition that were at the time of the inventory with the employees of the organization who went on a business trip are accepted for offset according to accounting documents. At the same time, the "Note" column indicates the date of issue, the names and initials of the persons who received them, and the grounds for issue.

158. The results of the inventory of weapons and ammunition are reflected in the collation sheet, which is filled in in triplicate. Each copy of the statement is signed by the chairman and members of the commission, as well as by the person responsible for the safety of the checked weapons or cartridges.

159. If facts of a shortage or surplus of weapons and ammunition are revealed, the inventory commission immediately informs the head of the legal entity about this.

160. Based on the results of the inventory, the commission draws up an act in two copies, and for weapons and cartridges issued by internal affairs bodies for temporary use, in three copies.

The act reflects the state of storage, accounting of weapons and ammunition, the facts of shortages, surpluses, damage and loss, as well as proposals for eliminating the identified shortcomings.

The act is considered and approved by the head of the legal entity within three days from the date of its signature and submission by the commission.

161. The first copies of the act, the inventory list, the list of numbers, the collation sheet and other materials are stored in a separate accounting file by the person responsible for the safety of weapons in the organization, the second copies are transferred to the internal affairs body, the third copies are transferred to the economic unit of the regional internal affairs body cases, internal affairs bodies subordinate to the Main Department of Internal Affairs or the URO of the Ministry of Internal Affairs of Russia, by which weapons and cartridges were issued for temporary use.

Security activities have their own specifics, which are associated with the costs of purchasing protective equipment, weapons and ammunition for them. How to take into account weapons and ammunition in the accounting and tax accounting of private security companies?

The specifics of the activity of the private security company presupposes the availability of appropriate weapons and cartridges for them, as well as special means.

First of all, let's define the concepts of weapons and ammunition. Documents regulating relations arising from the circulation of weapons, ammunition and cartridges for it on the territory of the Russian Federation are the federal law dated December 13, 1996 No. 150-FZ "On weapons" (hereinafter referred to as Law No. 150-FZ) and the Rules for the circulation of civilian and service weapons, the main parts firearms and cartridges "On measures to regulate the circulation of civilian and service weapons and cartridges for them on the territory of the Russian Federation" (approved by Decree of the Government of the Russian Federation of July 21, 1998 No. 814).

Weapons are understood as devices and objects that are structurally designed to destroy a living or other target, to give signals. This means that weapons include not only pistols, revolvers, rifles, but also other types of special military equipment. A cartridge is a device designed to fire a weapon.

Features of accounting for weapons and ammunition

The list of types of weapons of the guards is given in Appendix No. 3 to the Decree of the Government of the Russian Federation of August 14, 1992 No. 587 "Issues of non-state (private) security and non-state (private) detective activities."

In security activities, firearms, gas pistols and revolvers, mechanical sprayers, aerosol, electric shock and other devices of different cost and duration are widely used. beneficial use.

A weapon is accepted for accounting as a fixed asset if the conditions established by clause 4 of PBU 6/01 “Accounting for Fixed Assets” are simultaneously met (approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n):

the object is intended for use in security activities;
the object will be used for more than 12 months;
PSC does not involve the subsequent resale of weapons;
the object is able to bring economic benefits (income) in the future.

According to the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1), weapons used in security activities (code 14 2927000) are included in the fifth depreciation group.

For example, gas rifles and pistols (code 14 2927180), edged weapons (code 14 2927190) have a useful life of over 7 years to 10 years inclusive.

Depreciation for weapons is charged in accordance with the generally established procedure - from the 1st day of the month following the month when the weapon was accepted for accounting (clause 21 PBU 6/01).

In the event that the cost of weapons is less than 40 thousand rubles per unit (a specific cost criterion should be established in the accounting policy of the private security company for accounting purposes), then it can be reflected in accounting and financial statements as part of inventories. And in order to ensure the safety of weapons in the private security company, proper control over their movement should be organized (paragraph 4, clause 5, PBU 6/01).

In accounting, purchased cartridges for weapons are accounted for as part of inventories at the actual cost of their acquisition (clauses 5 and clause 6 of PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 . No. 44n). To account for cartridges, account 10 “Materials” is used, subaccount 9 “Inventory and household supplies”.

The main data for writing off cartridges are operational accounting data.

for their use in training firing;
with a justified need to use service weapons.

The rules for the storage and accounting of weapons and cartridges are regulated by the Order of the Ministry of Internal Affairs of the Russian Federation of April 12, 1999 No. 288 (hereinafter referred to as the Order of the Ministry of Internal Affairs). Quantitative and numbered accounting of weapons and ammunition is carried out by the head of the private security company or his deputy, or by an employee who is assigned such duties by order of the head (paragraph 123 of the Order of the Ministry of Internal Affairs). Accounting for weapons or cartridges is carried out according to orders, invoices, cards, statements, acts and other income and expenditure documents, as well as registers, books and journals for accounting for weapons and cartridges (paragraph 124 of the Order of the Ministry of Internal Affairs).

When conducting an inventory of weapons and ammunition, private security companies should take into account, in addition to the requirements contained in the Guidelines for the inventory of property and obligations (approved by order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. cartridges" Order of the Ministry of Internal Affairs.

So, the first copies of the act, the inventory list, the inventory of numbers, the collation sheet and other materials are stored in a separate accounting file by the person responsible for the safety of weapons in the organization, the second copies are transferred to the police department, the third copies - to the economic unit of the regional police department (p. 161 Order of the Ministry of Internal Affairs).

Features of tax accounting of weapons and ammunition

As a rule, private security companies use the simplified tax system. In this case, the acquired service weapon worth less than 100,000 rubles per unit is taken into account as part of material expenses (clause 5, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation, clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

Weapons with an initial cost of more than 100,000 rubles per unit are the main means. In this case, the costs of its acquisition are taken into account in the manner provided for in paragraph 1 of paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation.

The cost of cartridges reduces the tax base when they are put into operation (clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation and clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Private security companies that apply the general taxation system consider acquired weapons either as fixed assets (if the initial cost is more than 100 thousand rubles) or as materials (objects worth 100,000 rubles or less).

When attributing the cost of weapons and ammunition to tax expenses, one should take into account the norms for ensuring weapons and cartridges of private security companies listed in Appendix No. 5 to Decree of the Government of the Russian Federation of August 14, 1992 No. 587 "Issues of non-state (private) security and non-state (private) detective activities."

For example, stun devices and spark gaps are issued at the rate of 1 unit per guard. Expenses for the purchase of weapons and ammunition in excess of the established norms cause claims from the tax authorities in terms of non-compliance with the criteria of Article 252 of the Tax Code of the Russian Federation.

Section 9
The procedure for conducting an inventory of weapons
and cartridges OP (SB)

9.1. Inventory - a complete check of the availability of weapons and cartridges for compliance with the credentials, the procedure for maintaining their records and ensuring their safety, is carried out in organizations and institutions on the basis of an order from the head of a security and detective enterprise or in accordance with the instructions of the heads of the relevant internal affairs bodies.

By order of the head of the OP (SB), 10 days before the start of the inventory, the chairman and members of the inventory commission are appointed, the terms of its work and the procedure for submitting the inventory act, collation statements on the inventory are determined.

9.2. Inventories are carried out:

b) when changing the person responsible for the safety of weapons and ammunition, or the head of the security and detective company (on the day of acceptance and transfer of cases);

c) in the event of a natural disaster, fire, accident or other emergencies resulting in the movement of weapons or ammunition (for a specific participant in such events);

d) in the event of liquidation or reorganization of a security and detective enterprise before drawing up a liquidation or separation balance sheet;

e) at the direction of the LRRR MOB GUVD or the HRRR of district divisions.

9.3. To conduct an inventory within one year in a private security company, the security service creates a permanent inventory commission, consisting of at least three people. The inventory commission includes: the deputy head of the EP (SB), the accountant of the enterprise and other licensed specialists.

The composition of the inventory commission, as a rule, should not change until the end of the term of the commission. In exceptional cases, the replacement of members of the commission is carried out on the basis of the order of the head of the OP (SB).

9.4. The person responsible for the safety of weapons and cartridges carries out the posting of all completed operations for the movement of weapons and cartridges and displays their balances in the accounting books with assurance by his own signature on the day of the inventory.

9.5. Before starting the inventory, the members of the commission must:

a) study the requirements of legislative and other regulatory legal acts of the Russian Federation, regulatory legal acts of the Ministry of Internal Affairs of Russia that regulate the procedure for the circulation of weapons and cartridges and their inventory;

b) prepare forms of inventory records (Appendix 30), number records (Appendix 31) and collation statements of the results of the inventory of weapons and ammunition (Appendix 32). At the same time, the preliminary introduction of the remains of weapons and cartridges into these documents is not allowed;

c) check the availability of sealing means and sealing material, the details of which must differ from the sealing means available to the persons responsible for the safety of the weapon.

9.6. Verification of the actual availability of weapons and cartridges should begin by the commission with checking the places where weapons and cartridges are stored and sealing the existing safes, cabinets, boxes with weapons and cartridges.

Opening and re-sealing of the checked places of storage of weapons for its acceptance or issue is carried out only by members of the inventory commission.

9.7. The presence of a weapon is established by its mandatory piece, complete and numbered recount, as well as checking the compliance of the weapon with accounting documentation (permit for the storage and use of weapons, a book for receiving and issuing weapons, etc.) in the presence of the head of the OP (SB).

Checking the availability of cartridges is carried out by counting them by the piece, indicating the series and year of manufacture.

9.8. Inventory lists and lists of number records are filled out taking into account the requirements established for registration of accounting documentation, defined in clause 5.3.4 of this Instruction. Corrections and additions are certified by members of the inventory commission and persons responsible for the safety of weapons and ammunition.

Inventories are primary inventory documents that are filled directly in the places (at objects) of storage of weapons and ammunition as they are checked. Upon completion of the check, each completed page of inventories is signed by members of the commission and the head.

9.9. Weapons and cartridges that were at the time of the inventory with the employees of the organization who went on a business trip are accepted for offset according to accounting documents. At the same time, the "Note" column indicates the date of issue, the surname and initials of the persons who received them, and the grounds for issue.

9.10. The results of the inventory of weapons and ammunition are reflected in the collation sheet (all three copies are filled out by hand), which is filled out in triplicate. Each copy of the statement is signed by the chairman and members of the commission, as well as by the person responsible for the safety of the checked weapons or cartridges (head).

9.11. If facts of shortage or surplus of weapons or cartridges are revealed, the head of the security and detective enterprise immediately informs the ULRR MOB GUVD and the territorial division of the LRR about this.

9.12. Based on the results of the inventory, the commission draws up an act in triplicate. The act reflects the state of storage, accounting of weapons and ammunition, the facts of shortages, surpluses, damage and loss, as well as proposals for eliminating the identified shortcomings.

The act is considered and approved by the head of the OP (SB) within three days from the date of its signing and submission by the commission.

9.13. The first copies of the act, the inventory list, the list of numbers, the collation sheet and other materials are stored in a separate accounting file by the person responsible for the safety of weapons in the organization, the second ones are transferred to the LRR Department, the third ones - to the LRR division, in which the OP (SB) It is registered.

148. Inventories are carried out:

b) when changing the person responsible for the safety of weapons and ammunition, or the head of the legal entity (on the day of acceptance and transfer of cases);

c) in the event of a natural disaster, fire, accident or other emergencies resulting in the movement of weapons or ammunition (for a specific participant in such events);

d) upon liquidation or reorganization of a legal entity (including upon transformation of a state, municipal unitary enterprise) before drawing up a liquidation or separation balance sheet.

The head of the organization must create conditions for conducting an inventory of weapons and cartridges, release the members of the commission from performing other duties for the time it is carried out, and also allocate the required number of technical workers admitted to work with weapons and cartridges.

151. Before starting the inventory, members of the commission must:

b) prepare forms of inventory records (Appendix 75), number records (Appendix 76) and collation statements of the results of the inventory of weapons and ammunition (Appendix 77), register them in the prescribed manner. At the same time, the preliminary introduction of the remains of weapons and cartridges into these documents is not allowed;

c) check the availability of sealing means and sealing material, the details of which must differ from the sealing means available to the persons responsible for the safety of the weapon.

Opening and re-sealing of the checked places of storage of weapons for its acceptance or issue is carried out only by members of the inventory commission.

In checked safes, cabinets, pyramids, boxes and cappings, the commission puts labels certified by the chairman of the commission, indicating the date of the check.

156. Weapons and ammunition received during the inventory process are recorded in separate inventories. At the same time, in the line to indicate designated purpose weapons, the entry "Weapon (cartridges) received during the inventory" is made, and in the "Note" column it is indicated from whom it was received, the date of receipt and the numbers of incoming (accompanying, transport) documents.

The specifics of the activity of the private security company presupposes the availability of appropriate weapons and cartridges for them, as well as special means.

First of all, let's define the concepts of weapons and ammunition. The documents regulating relations arising from the circulation of weapons, ammunition and cartridges for them on the territory of the Russian Federation are the Federal Law of December 13, 1996 No. 150-FZ “On Weapons” (hereinafter referred to as Law No. 150-FZ) and the Rules for Turnover civil and service weapons, the main parts of firearms and cartridges "On measures to regulate the circulation of civilian and service weapons and cartridges for them on the territory of the Russian Federation" (approved by Decree of the Government of the Russian Federation of July 21, 1998 No. 814).

Features of accounting for weapons and ammunition

In security activities, barrelless firearms, gas pistols and revolvers, mechanical sprayers, aerosol, electric shock and other devices of different cost and are widely used.

the object is intended for use in security activities;

the object will be used for more than 12 months;

PSC does not involve the subsequent resale of weapons;

the object is able to bring economic benefits (income) in the future.

Important!

According to the Classification of fixed assets included in (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1), weapons used in security activities (code 14 2927000) are included in the fifth depreciation group.

For example, gas rifles and pistols (code 14 2927180), edged weapons (code 14 2927190) have a useful life of over 7 years to 10 years inclusive.

The main data for writing off cartridges are operational accounting data.

The expenditure of cartridges by an enterprise can be in the following cases:

for their use in training firing;

with a justified need to use service weapons.

Important!

When conducting an inventory of weapons and ammunition, private security companies should take into account, in addition to the requirements contained in the Guidelines for the inventory of property and obligations (approved by order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. cartridges" Order of the Ministry of Internal Affairs.

Features of tax accounting of weapons and ammunition

Important!

When attributing the cost of weapons and ammunition to tax expenses, one should take into account the norms for providing weapons and ammunition to PSCs given in Appendix No. 5 to Decree of the Government of the Russian Federation of August 14, 1992 No. 587 “Issues of non-state (private) security and non-state (private) detective activities ".