Battery operation record card example of filling. How to keep a battery operation record card. Car tire performance record card

Regulatory service life of lead-acid starter batteries for vehicles and forklifts.

Battery life, years

Minimum operating time (mileage or operating hours) of a vehicle or forklift when performing transportation, not less than:

urban

suburban

intercity

agricultural

Trucks

87000 km

150000 km

250000 km

225000 km

3000 hours

60000 km

Passenger cars, official vehicles and those used for commercial transportation of passengers, light-duty trucks (including pickups and vans) based on passenger cars

112000 km

Taxi cars

1,75

70000 km

2,75

3000 hours

Buses

130000 km

160000 km

220000 km

3000 hours

* Subject to compliance with the battery operating instructions

Motor vehicles and forklifts

Annual operating time (mileage or operating hours) of a motor vehicle or forklift when performing transportation, not less than:

urban

suburban

intercity

agricultural

Trucks

35 thousand km

60 thousand km

100 thousand km

90 thousand km

Special vehicles on truck chassis

1000 hours

Passenger cars for private use

15 thousand km

Passenger cars, official vehicles and those used for commercial transportation of passengers, light-duty trucks (pick-ups and vans) based on passenger cars

45 thousand km

Passenger cars - taxis

40 thousand km

Special vehicles on passenger car chassis

1000 hours

Buses

65 thousand km

80 thousand km

110 thousand km

Lifting and transport machines, incl. forklifts

1000 hours

charge the battery until abundant gas evolution occurs in all batteries, when the voltage at the pole terminals and the density of the electrolyte do not change for 2 (hours). At the end of the charge, if the density of the electrolyte, taking into account the temperature correction, differs from the standard one, the density is adjusted by adding distilled water or a sulfuric acid solution with a density of 1.4 (g/cm 3) to the battery (it is prohibited to add undiluted sulfuric acid to the batteries);

2 hours after adjusting the density of the electrolyte in the battery, the temperature and density of the electrolyte are re-measured and, if necessary, the density is adjusted with distilled water or a solution of sulfuric acid;

a fully charged battery is checked with a load fork (for example, E 107 or E 108) or on a stationary installation for charging and testing batteries with a discharge duration of 5 - 7 (s). If the voltage at the battery poles at the end of the test is below 9.6 (V), the battery should be written off.

1,26

from -30 to -15

all year round

1,28

Moderate

from -15 to -8

all year round

1,26

from -15 to +4

-//-

1,24

from 0 to +4

-//-

1,22

T table P2.

P adjustments to densimeter readings depending on the electrolyte temperature

M Methodology for checking the electrolyte level in batteries that are not equipped with plugs for filling electrolyte.

U The level of electrolyte in batteries that are not equipped with plugs for filling electrolyte is checked indirectly, by calculation based on the results of weighing the battery and on the basis of manufacturers' catalog data on battery characteristics.

WITH A decrease in the electrolyte level in batteries leads to a decrease in battery weight compared to the initial weight of a new battery set by the manufacturer. To calculate the amount of reduction in electrolyte level, use the following ratio:

( 1 )

where D h - decrease in electrolyte level in the battery, (cm),

M 0 - initial mass of the new battery, (g);

M 1 - actual mass of the battery, (g);

S - area of ​​the “mirror” of the electrolyte in the battery, (cm 2);

p - specific gravity of the electrolyte in the battery, (g/cm 3);

k = 6 - number of batteries in the battery, (pcs).

WITH information about the initial mass M 0 of batteries different models and manufacturers are listed in catalogs (see). The actual mass M 1 of the battery is determined by weighing with an error of no more than 1%. The area of ​​the electrolyte “mirror” in batteries is determined according to the battery manufacturer’s data in the operating documentation. As the specific gravity of the electrolyte in the battery, its standard value p = 1.24 (g/cm3) is used.

Organizations that have an extensive transport fleet must carefully ensure that the accounting of automobile spare parts is carried out in accordance with all the rules Russian legislation. Let's dwell on the accounting of such expensive spare parts and consider battery accounting in more detail.

The Importance of Battery Accounting

Batteries for vehicles represent inventories, that is, the property of an enterprise, and quite expensive, which is why accounting for these items is so important. In this case, it is necessary to take into account the operating features of transport batteries and the procedure for their write-off and disposal, which are characterized by the presence of certain subtleties and nuances that are subject to detailed study.

The purpose of accounting for batteries for vehicles is considered to be the competent organization of accounting for the receipt and write-off of inventories of this type, as well as filling out the necessary documentation on the turnover of batteries within the enterprise in accordance with the adopted legislation. In connection with this goal, it is necessary to highlight the main tasks of battery accounting, which include:

• preparation of documentation for the receipt or disposal of batteries;
• reflection of transactions in the corresponding accounts of synthetic and analytical accounting;
• control over the service life of car batteries;
• correct disposal of these materials in accordance with the norms and standards for carrying out the specified event.

Battery operating standards

In order to account for batteries for vehicles, it is necessary to familiarize yourself with the standards for their operation, which are enshrined at the legislative level in the “Life Standards for Starter Batteries” of the Ministry of Transport of the Russian Federation No. RD-3112199-1089-02. In accordance with them, the enterprise has the opportunity to determine the standard for the use of such batteries and the moment they are written off from accounting.

At the same time, the use of such standards must be enshrined in the organization’s local regulatory documents, including accounting policy. It is in accordance with this document that the accounting of inventories is carried out, and therefore the rules for their use and write-off must be spelled out without fail.

The operating standards for batteries depend on the operating time or mileage of the vehicle, as well as the type of vehicle.

In accordance with the specified characteristics, the service life of the batteries is calculated, after which they must be deregistered and disposed of in accordance with the rules and regulations for environmental protection.

Average performance standards for batteries

In order to determine and confirm the fact of physical wear of the battery, it is necessary to organize a competent record of the operating time, for example, in the form of a table or graph, according to which the operating standards of the batteries will be calculated. In addition, it is necessary to take into account the work carried out in connection with the maintenance of batteries, as well as to identify the results of charging after carrying out the specified procedure.

Currently, there are average indicators for the operating standards of rechargeable batteries, which depend on the intensity of use:

Accounting for receipt and disposal of batteries

When batteries are received by the organization, they are credited, just like spare parts, to account 10 “Goods and materials”, subaccount 5 “Spare parts”. Read also the article: → “”. This account is active, and its debit reflects the receipt of purchased products from suppliers, and its credit reflects write-offs due to wear and tear, which relates to expenses for ordinary activities.

Receipt must be accompanied by certain primary documentation, which includes invoices and invoices, cash receipts (if purchased with accountable money), quality certificates, as well as other technical documentation from the manufacturer.

Batteries received by the organization are charged at actual cost, which usually includes:

• the price specified in the purchase and sale agreement for property of this kind;
• expenses incurred in connection with obtaining consulting services;
• costs associated with the delivery of batteries to the organization.

If the batteries are physically or mentally worn out, they are written off with the obligatory drawing up of a write-off report, which indicates the reason for this action. In this case, a separate battery can be written off, but the entire vehicle can also be written off, and such an operation already relates to the movement of fixed assets in the organization.

In the case when the battery is written off as an independent unit, its cost is reflected in Account Credit 10/5.

Features of accounting for material and production costs of this type

It is necessary to understand that the supply of batteries for cars can be carried out according to two schemes:

1. batteries are supplied to the organization as part of a vehicle, that is, initially they are not a separate purchase. In this case, they should not be taken into account separately from the vehicle, but only in conjunction with it, while being included in the cost of the car;
2. Batteries are purchased individually, that is, separately, in order to replace failed or deteriorated batteries. In this case, they should relate to inventories, and therefore be accounted for in an account specially designed for this purpose.

Accounting is carried out in a special card for recording the operation of rechargeable batteries, which indicates the type of battery and its number, the name of the manufacturer and the date of production, as well as the standard operating time until it is written off from the register.

In addition, this document reflects information about which vehicle and on what specific date the battery was installed, as well as which driver is responsible for this spare part for the vehicle. It is on the basis of this information that you can correctly track exactly how long the battery should last and when it will need to be disposed of due to the end of its normal service life.

Battery disposal procedure

When batteries are removed from the organization’s activities due to their moral or physical wear and tear, they cannot simply be sent to a garbage dump, since they are items that can pollute the environment. In this regard, their disposal must be carried out according to certain rules, which are enshrined at the legislative level.

At the same time, recycling should only be carried out by those organizations that have been issued the appropriate license to carry out this type of activity. Their employees recover all battery cells that can be recycled and used in subsequent battery production.

If an organization does not recycle used batteries, but simply throws them in a landfill, it harms the environment. In accordance with such actions, Rosprirodnadzor has the right to punish the enterprise by imposing an administrative fine on it:

• on officials companies - from 10 to 30 thousand rubles;
• for individual entrepreneurs - from 30 to 50 thousand rubles. or suspension economic activity for a period of up to 90 days;
• for legal entities – from 100 to 250 thousand rubles. or suspension of economic activity for a period of up to 90 days.

Disposal of used batteries involves selling them externally, that is, selling them to a specialized organization. In this case, it is necessary to keep a special journal that will reflect the main characteristics of the transactions being carried out, including availability at the beginning of the period, receipt and transfer to a third party in the reporting period, as well as availability at the end of the period.

Typical battery accounting transactions

Typical battery metering entries can be presented as follows:

Dt 10.5 Kt 60 – reflects the cost of received batteries

Dt 19 Kt 60 – reflects the amount of VAT on purchased batteries

Dt 60 Kt 51 (71) – reflects payment for purchased batteries through a current account or using accountable funds

Dt 20 Kt 10.5 – the cost of batteries is written off as expenses for core activities or auxiliary production

Dt 62 Kt 10.5 – reflects the cost of batteries sold externally

Dt 91.1 Kt 62 – reflects the amount of revenue from the sale of batteries as MPZ

5 answers to frequently asked questions about the accounting features of car batteries

Question No. 1. If a battery for a vehicle was purchased at a very high cost, that is, for example, more than 100,000 rubles, should it be accounted for as a fixed asset or as a material?

In this case, the cost of the battery does not play any role in registration - it will always be considered inventory items, since, in addition to cost, it does not correspond to other parameters and characteristics inherent in fixed assets. For example, the battery is not a separate means with which any operations could be performed, that is, it is only a component for the vehicle.

Question No. 2. If the organization decides to sell the batteries, in what account and on what documents should the funds received be accounted for?

When selling batteries that are not products or goods for the enterprise, the income received is charged to the account of other income and expenses - account 91.1.

V.Yu. Galenko, Chief Accountant OJSC "Transelektromontazh", full member of the IPB of the Moscow region

Continuing our consideration of the issue of organizing accounting in companies with a large fleet of motor vehicles and special equipment, we will dwell on the features of accounting for such expensive Supplies like car tires and batteries.

Car tire accounting

Car tires are not an eternal resource, and if the usage limit established by the manufacturer is exceeded or if damaged, they must be replaced. To control the use of tires, organizations can install (clause 3 of the Guidelines for accounting inventories (approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n)):

• forms of primary documents for the acceptance, release and movement of tires and the procedure for filling them out, as well as document flow rules;
• a list of officials who are granted the right to receive and issue inventories;
• procedure for monitoring the rational use of car tires.

As a rule, the primary accounting documents for registering the movement of car tires in an organization are:

• documents on acceptance and receipt of car tires;
• various cards or records of car tires issued for use;
• statement (act) for writing off car tires.

Purchased car, bus, agricultural, motorcycle, and scooter tires must have a certificate (letter Federal agency on technical regulation and metrology dated April 29, 2011 No. A3-101-32/3615 “On products subject to mandatory confirmation of conformity (in the form of mandatory certification) in the GOST R certification system, indicating regulatory documents, establishing mandatory requirements").

Currently, when recording and operating car tires, you can be guided by the ceased validity, but approved for use, letter of the Ministry of Justice of Russia dated September 21, 2009 No. 03-2609 Rules for the operation of car tires (AE 001-04) (approved by order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-r). According to these Rules, tires of different sizes, designs (radial, diagonal, tubed, tubeless), models with different tread patterns, studded and non-studded, frost-resistant and non-frost-resistant, new and reconditioned, new and with an in-depth pattern are not allowed to be installed on one axle of vehicles. tread (clauses 36-37 of the Rules for the operation of automobile tires (AE 001-04)).

Another document that can be used when drawing up a regulation (procedure) for the use of tires in an organization is the Rules for the operation of tires for heavy-duty vehicles, construction, road and material handling vehicles (approved by the USSR Ministry of Petrochemical Industry on November 19, 1976).

Another document is mandatory for use by organizations that own vehicles - Temporary standards for the operational mileage of vehicle tires (RD 3112199-1085-02), approved by the Ministry of Transport of Russia on 04.04.2002. Information letter of the Ministry of Transport of Russia dated December 7, 2006 No. 0132-05/394 states that this document is valid without limitation until the relevant technical regulations come into force.

So, for each tire installed on a car (new, retreaded or with a deep tread pattern) when it is equipped or during operation, you should create a card to record its operation. The form, as stated above, can be developed independently or you can use the form given in Appendix No. 12 to Rules No. AE 001-04 (see on p. 28).

After the end of the service life of car tires, as a rule, for reasons that can be found in Appendix No. 9 to the Rules for the operation of car tires (AE 001-04), in the Decree of the Government of the Russian Federation of October 23, 1993 No. 1090 “On the Rules traffic"(together with the Basic Provisions for the admission of vehicles to operation and the responsibilities of officials to ensure road safety), data from the accounting cards is transferred to statements (acts) for the write-off of car tires, on the basis of which these facts of the economic life of organizations are reflected in the accounting.

Sometimes recycled car tires are brought to the warehouse by weight at list prices, at which they are subsequently delivered to tire repair plants. In this case, this receipt is reflected in the accounting records as a debit to account 10 “Materials”, subaccount 10.6 “Other materials”.

For accounting and tax accounting car tires (tire, tube and rim tape) located on the wheels and in stock when vehicle, are included in its original cost. Automobile tires purchased separately are current assets subject to reflection as inventories (clause 2 of PBU 5/01 “Accounting for inventories”, approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n).

When transferring tires into operation, the organization’s accounting records make a one-time write-off of their cost to cost accounting accounts (clause 93 of Methodological Instructions No. 119n, PBU 5/01, clause 16 PBU 10/99 “Organization Expenses”, approved by order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n). When put into service, car tires, as well as other types of inventories, are assessed in one of the ways provided for in paragraph 16 of PBU 5/01:

• at the cost of each unit;
• at average cost;
• at the cost of the first acquisition of inventories (FIFO method).

In the accounting of the organization, the purchase and release of car tires for installation on a car will be reflected in the following accounting entries:

Debit 10.5 Credit 60

– purchased a set of tires for vehicles;

Debit 19 Credit 60

– reflects the amount of VAT presented by the supplier;

Debit 68.VAT Credit 19

– the amount of VAT presented by the supplier is accepted for deduction;

Debit 20 (23, 25, 26, 29, 44, 91) Credit 10.5

– tires for installation on the vehicle were put into operation.

When changing seasonal tires, their acceptance for accounting in the organization should be reflected by entries in the debit of account 10, subaccount 5 in correspondence with the credit of cost accounting accounts (20, 23, 25, 26, 29, 44, others).

Tires removed from vehicles that can still be used without repair are recorded at a cost calculated taking into account wear and tear, determined based on mileage. Thus, the production costs of the current reporting period are reduced by the amount of tires returned to the warehouse.

An organization can independently determine the cost of removed tires by setting operational mileage standards, focusing on specifications relevant tires, as well as the above-mentioned Temporary Standards for the operational mileage of vehicle tires (RD 3112199-1085-02).

Standards for the operational mileage of vehicle tires are established by organizations based on the average statistical mileage of tires using correction factors depending on the operating conditions of the vehicle. In this case, the standard tire mileage should not be lower than 25% of the average mileage (clause 3.3 of the Temporary Standards).

Average tire mileage Russian production for passenger cars is 40,000-45,000 km. For foreign-made tires, the average mileage is 50,000-55,000 km. The mileage of Russian truck tires can reach 100,000 km, and foreign-made truck tires can reach 180,000 km.

The cost of tires returned to the warehouse is calculated using the formula:

In other words, if the cost of a new set of car tires (4 pieces) is 40,000 rubles, the mileage rate in the organization is set at 50,000 km, then after actual operation (mileage) of 15,000 km and a change, this set of tires must be credited to the warehouse , reflected in the accounting entry:

Debit 10.5 Credit 25

– 28,000 rub. – 4 car tires were capitalized ((50,000 km – 15,000 km): 50,000 km) x 40,000 rub.).

In tax accounting, car tires purchased and put into operation can be taken into account:

• as material costs for the acquisition of materials used for the maintenance of fixed assets (subclause 2, clause 1, article 254 of the Tax Code of the Russian Federation);

When an organization uses the accrual method for profit tax purposes, expenses for the purchase of car tires should be recognized on the date of their transfer to operation, that is, on the date of installation of tires on the car (clause 2 of Article 272 of the Tax Code of the Russian Federation).

The amount of material expenses in tax accounting, unlike accounting, is not reduced by the cost of seasonal tires removed from the vehicle. The fact is that seasonal tires cannot be qualified as assets, the value of which, in accordance with the Tax Code of the Russian Federation, should reduce the material expenses of the taxpayer, namely:

• the cost of inventories transferred to production, but not used in production at the end of the month, since the tires were used and lost their original properties and are not “full-fledged” remnants of MPZ (clause 5 of Article 254 of the Tax Code of the Russian Federation);
• returnable waste, since tires are not “remnants of raw materials, semi-finished products and other types material resources, formed in the process of production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the initial resources and, therefore, are used at increased costs or are not used for their intended purpose” (clause 6 of article 254 of the Tax Code of the Russian Federation, clause 4. 4 7 Instructions for the composition, accounting and calculation of costs included in the cost of transportation (work, services) of road transport enterprises, approved by the Ministry of Transport of Russia on August 29, 1995).

As a result, when discarded tires are transferred to the warehouse and accepted for accounting purposes, a taxable temporary difference is formed between the accounting and tax accounting data, which leads to the formation of a deferred tax liability (clause 12 of PBU 18/02 “Accounting for corporate income tax calculations”, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). In accounting, the difference will be reflected in the entry Debit 68. Income tax Credit 77 “Deferred tax liability” (the amount of the difference multiplied by 20%).

Some motor transport enterprises with balance sheets a large number of Large equipment is not always disposed of, for example, when tires are damaged or otherwise unusable. To restore their functionality, such tires are sent to tire repair plants, workshops, and enterprises, which restore them in accordance with the Interindustry rules for labor protection during the operation of industrial transport (floor-mounted trackless wheeled vehicles) POT RM-008-99, approved by the resolution of the Ministry of Labor and social development Russian Federation dated 07.07.1999 No. 18.

When transferring tires for retreading to tire repair plants, an entry is made in the accounting records Debit 10.7 “Materials transferred for external processing” Credit account 10.5.

Costs for repairing car tires in accounting are expenses for ordinary activities and are recognized in the reporting period in which they occurred (clauses 7, 18 of PBU 10/99). In tax accounting, such expenses can be taken into account as other expenses associated with production and sales without any regulatory restrictions.

The repair of car tires can be reflected in accounting using the following entry: Debit 20 (23, 25, 26, 29, 44, 91) Credit 60 (71, 76).

Battery accounting

Another costly type of inventory used in the activities of organizations that actively operate motor vehicles and special equipment are batteries for machines and mechanisms. It is advisable to indicate the procedure for accounting, use, disposal of this type of inventory in the regulations of the organization.

As a basis, you can take the “Decision on the use of documents in road transport” (approved by the Ministry of Transport of Russia on September 26, 2002) with the Service Life Standards for starter lead-acid batteries of vehicles and forklifts RD-3112199-1089-02. In the same document you can also find a sample form of a battery metering card (see page 28).

The purchased battery, regardless of its cost, is recognized in accounting as part of inventories and can be accounted for in subaccount 10.5. Upon disposal, its cost is taken into account as part of expenses for ordinary activities.

In tax accounting, the cost of a purchased battery can be taken into account:

• as part of the costs of maintenance and operation, repair and maintenance of fixed assets and other property, as well as maintaining them in good (up-to-date) condition (subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation);
• as material expenses for the acquisition of materials used for the maintenance of fixed assets (subparagraph 2, paragraph 1, article 254 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated June 21, 2010 No. 16-15/064586@);
• as expenses for the repair of fixed assets (clause 1 of Article 260 of the Tax Code of the Russian Federation).

An organization can independently determine the cost of removed tires by setting operational mileage standards.

The amount of material expenses in tax accounting, unlike accounting, is not reduced by the cost of seasonal tires removed from the vehicle.

Don't miss out!

Materials left over from the operation of machines and mechanisms, especially those contaminated with petroleum products, automobile tires, and batteries are hazardous waste, the disposal of which together with ordinary household waste is prohibited.

The list of waste associated with the operation of vehicles classified as hazardous is indicated in the Federal Classification Catalog of Waste (approved by order of Rosprirodnadzor dated July 18, 2014 No. 445). Namely: in block 9 “Waste from maintenance and repair of machinery and equipment”, which includes undamaged used lead batteries with electrolyte, used brake pads with remnants of asbestos linings, used pneumatic automobile tires, cleaning material contaminated with petroleum products (petroleum product content less than 15% ), brake pads with remnants of asbestos linings, etc. Such waste belongs to hazard classes 1-4 (Article 4.1 Federal Law dated June 24, 1998 No. 89-FZ “On production and consumption waste”).

According to Article 51 of the Federal Law of January 10, 2002 No. 7-FZ “On the Protection environment", forbidden:

• dump such waste into surface and underground water bodies, watersheds, subsoil and soil;
• place them in areas adjacent to urban and rural settlements, in forest parks, resorts, health-improving, recreational areas, on animal migration routes, near spawning grounds and in other places where a danger may be created for the environment, natural ecological systems and human health;
• burial of hazardous waste in catchment areas of underground water bodies used as sources of water supply, for balneological purposes, for the extraction of valuable mineral resources.

Failure to comply with the above requirements entails the imposition of an administrative fine (Article 8.2 of the Code of Administrative Offenses of the Russian Federation, letter of Rosprirodnadzor dated 06/09/2014 No. VK-03-03-36/8833):

• for officials - from 10,000 to 30,000 rubles;
• for persons carrying out entrepreneurial activities without forming a legal entity - from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days;
• for legal entities – from 100,000 to 250,000 rubles. or administrative suspension of activities for up to 90 days.

Therefore, it is advisable for an organization to ensure that hazardous waste is properly disposed of and to maintain documentation of this.

A selection of the most important documents upon request Battery card(regulatory legal acts, forms, articles, expert consultations and much more).

Regulatory acts: Battery card

Considering the fact that in the actions of an individual entrepreneur<...>expressed in the commission of unfair actions in relation to competitors (technical inspection operators) by issuing a diagnostic card, a contract for control diagnostics of a battery, concluded on behalf of an individual entrepreneur<...>without actual instrumental control of vehicles on the territory of the city of Kirov and the region, as a condition for a person to enter into a compulsory motor liability insurance agreement with LLC "R" (Kirov branch), which may cause losses to business entities - competitors or damage their business reputation, contains signs of violation of part 1 of Article 14 of the Federal Law “On the Protection of Competition”, by order of the Kirov OFAS Russia dated November 30, 2015 N 362, proceedings were initiated for violation of antimonopoly legislation in relation to an individual entrepreneur<...>The hearing is scheduled for December 21, 2015.

Decision of the Federal Antimonopoly Service of Russia dated December 23, 2016 N AK/569/17 in case No. 252-A-16
Circumstances: A decision was made to prosecute under Part 1 of Art. 14.32 of the Code of Administrative Offenses of the Russian Federation (conclusion of an agreement restricting competition, implementation of concerted actions restricting competition).
Decision: The resolution was changed regarding the amount of the administrative fine. In particular, LLC "AA" reported that employees of the R a branch regularly do not accept diagnostic cards of LLC "AA", citing their invalidity, disseminate information that this company is not accredited and categorically offer to buy a package of documents to obtain a diagnostic card with additional services for checking the battery from IP M.