The amount written off with the invoice is negative. Writing off materials is a basic instruction for the accounting department. Write-off of customer-supplied materials

The reason for adjusting the regional policy from the accounting department. Marvel:

Interface Manager of the area.

Menu Adjustment of the account - Accounting policy - Accounting policy (accounting and taxes), tab.

Below bachimo peremikach the procedure for forming cloud prices.

1. For planned prices

Since the inventory valuation policy is “behind the planned prices,” then the conductor may pay for any circumstances. Ale tse lesche theoretically.

The program does not record amounts in the posted invoices, since there are no such planned prices.

How do we verify?

First of all, let's go to Cloud settings - Adjusting cloud parameters and a surprising type of prices, settings for planned prices:

Following this type of price are set prices for all written off inventory items. If you haven’t dealt with this food yet and you simply haven’t set planned prices, I recommend wondering how to set planned nomenclature consistency in 1C UPP and KA 1.1.

If adjustments are made, then we are guilty of the following options:

• prices are not set for a specific item,
• The price date is later than the date of the Vimoga invoice document.

You can see the price set for the price type of the planned cost of sale next to the Go from item card button. Item prices displayed in the register:

We express our respect to those who record the type of prices specified in the configured parameters of the product and the date of the record.

This is the search for reconciliation and justification, as a position from the daily sum of one.

If you have a voluminous document flow, you should speed up the process.

What do we need? We need to check which items of materials do not have planned prices for the required date.

To verify, you need to formulate a “Price List”.

The “Price List” is very useful for analyzing planned prices, but we do not have any other ready-made answers. Here we can sort the items by price and see for which items the price is not set.

Menu: Nomenclature - Druk price - arkusha.

Set the required date.

The date may not be later than the date the documents were written off, due to which there may be problems with posting.

Please select by price type. We go to the Settings tab and remove the sign “Do not include products in the price list for which no price has been specified.” We also need to take away this nomenclature from the star.

It is also possible to select items for the required type or group, so as not to display bid positions.

We add sorting at a cost of growth and formability. We are withdrawing from the beginning positions with a zero price. They will need set prices for the type of planned property and repost many invoices for which there was no money.

If nothing is corrected, then there will be no catastrophe - the value of the write-off is reduced by the document on the breakdown of the property to the actual value. And within a month everything will work out correctly. If the Vimoga document itself is carried out, the invoice will be lost without money.

2. For direct viatrates

And in the regional policy it is established “for direct expenditures”.

Here it is necessary to increase your respect by increasing the number of documents.

Form a sound View of the MPZ according to the required nomenclature with details for the registrar document:

Select the type of sound:

When the varosti is decommissioned, the sum is written off to the account - 1C invoices to be surprised at the soum surplus at the time of the document. If for the items that are written off, at the time of the document we do not have a sum surplus in the account, then during the execution only a small amount is taken from the transactions.

The situation is possible, if, for example, you have access to materials beyond the date of the invoice or, for example, you write off a finished product released to the warehouse with a zero varnish assessment.

In this case, the write-off will be covered by a document for the development of social security for about a month, and, if possible, an invoice will be issued as soon as possible.

3. Beyond zero varity

Here everything seems to be clear - the Vimoga invoice documents are written off as often as not.

The sum of the sum written off for the item for the month is reviewed by the document “Property Development” and the posting is formed.

4. Party look

And the important thing here is that if the sequence of documents is not completed, the wiring will not be formed at all (!).

If a document is due to a batch shortage during the process, it is necessary to carefully deal with this situation and ensure the correct sequence of documents.

Let's go Availability of lots of goods in warehouses This forms the name behind the nomenclature and document - the registrar. We need to show up if we have found parties that we have insured to write off with our money.

The foldability of the one who is subordinated to the Advanced Analytics of the Party will not be formed in a kolkisny expression. Then such documents will not be visible in the party registers or in the accounting department. This complicates the search for mercy from the stars.

To identify such changes, the trace should be used to update the party identity sequences. Menu Operations - Posting documents, tab Update sequences.

Welcome to the new day and change your life for the better!

The skin organization purchases materials for the company's activities without harming them. And the purchased valuables lie in the warehouse without dead vanity, so that the director has mercy on them. The stinks are intended for use in production, sale or for administrative needs. Therefore, the materials that are bought are then spent at the factory.

However, in the warehouse, a commissary or the head of the warehouse is responsible for them, and the materials are insured for storage 10. When the materials go to the warehouse, the situation will change: the storage system and a certain person will change. In this article we will provide written instructions for this procedure for you.

1. Accounting entries for write-off of materials

2. Registration of write-off of materials

3. Write-off of materials - a step-by-step instruction, as not everything is used up

4. Norms for the write-off of materials from manufacturing

5. Butt of the decommissioning act

6. Methods for writing off materials from manufacturing

7. Option No. 1 – average composure

8. Option No. 2 – FIFO method

9. Option No. 3 – for the varity of the skin unit

Hey, let's go in order. If you don't have time to read a long article, watch the short video below to learn about everything important behind the topic of the article.

(if the video is not visible clearly, there is a gear at the bottom of the video, click on it and select 720p Yakiness)

In more detail, below the video, we will look at the write-off of materials further from the statistics.

1. Accounting entries for write-off of materials

Well, let’s understand that it is important where additional materials can be sent. It is necessary to note that the materials are truly through and methods that are called “shut the hole” in any problem area of ​​the organization:

• serve as the basis for the production of products
• be an additional cost material in the production process
• - Change the packaging function of finished products
• - compete for the needs of the administration in the management process
• - assist in the elimination of the main functions that are removed from operation.
• - Vykoristovat for the development of new basic features, etc.

And in addition to the fact that materials are released from the warehouse, accounting entries for the write-off of materials should be kept:

Debit 20"Basically virobnitstvo" - Credit 10– the milk was released for production of products

Debit 23"Additional Virobnitstvo" Credit 10– materials were released to the repair shop

Debit 25"Zagalnovyrobnichi vytrati" - Credit 10– ganchers and mittens of the cleaner, who service the workshop, were issued

Debit 26"Zagalnogospodarskiy vytrati" - Credit 10– a paper for office equipment was shown to the accountant

Debit 44“Sales Vitrati” – Credit 10– containers for packaging finished products are available

Debit 91-2"Inshy waste" - Credit 10– materials were released for liquidation of the main purpose

A situation is also possible if it turns out that the materials contained in the form are truly foreign. Tobto. There may be a misfortune. For this type of situation, accounting procedures also include:

Debit 94“Insufficiency and waste due to the loss of values” - Credit 10– written-off daily materials

2. Registration of write-off of materials

Whether any government operation is accompanied by the folding of the original document, it is not to blame for the write-off of materials. Pokrokov's instructions are to begin by verifying the original documents that accompany the write-off process.

At this time, any commercial organization has the right to independently determine the set of documents that will be used to formalize the write-off of materials, so the registration of written-off materials can be divided from organization to organization ї.

Golovnya, so that the documents to be audited are confirmed at the warehouse of the accounting policy and contain all obligatory details, transferring Article 9 to Law No. 402-FZ “On Accounting Policy”.

Standard forms that can be used when writing off materials (approved by the State Statistics Committee dated October 30, 1997 No. 71a):

• — vimoga invoice (Form No. M-11) is stated because the organization has no limits on the withdrawal of materials
• — Limit and collection card (Form No. M-8) will be established if the organization has established a limit on the write-off of materials
• — invoice for the release of materials to the bank (Form No. M-15) will be submitted to another highly strengthened section of the organization.

These forms of organization can be modified - add the necessary details and add details that are necessary for the organization.

The invoice is suitable for covering the flow of material values ​​in the middle of the organization between material-related individuals and structural subdivisions.

In two examples, the invoice becomes materially consistent with the structure of the structure that creates material values. One instance serves as a stand for writing off valuables, which is created by the recipient, and the other - for the recipient - for acquiring valuables.

3. Write-off of materials and instructions, as not everything is spent

Please note that when completing these documents, it is transferred that the released materials are immediately assigned to the accounts, and are also accompanied by the postings that we looked at above - for the credit of 10 accounts and the debits of 20, 25, 26 etc.

It never happens like this again, especially during the great harvest. Materials transferred to a working plot or workshop may not be immediately available to the manufacturer. In fact, the stench simply moves from one place to another. Until then, it is not always clear when materials are released for what type of product they are intended for.

Therefore, those materials that were released from the warehouse, but not spent, are not liable to be insured as a waste of the current month, neither in the accounting nor in the tax form with the income tax. What to do in such a situation, how to avoid writing off materials, the instructions are given.

In such situations, the release of materials from the warehouse at the manufacturing department may appear as internal movement from the next sub-rack to rack 10, for example, “Materials in the workshop”. And at the end of the month, another document is formed - an act of wasting materials, and it will now be directly visible that the materials were wasted. And at this moment the materials will be written off.

Such consolidation of the wasted materials will allow for greater reliability in the accounting department and correctly handle the income tax.

To be honest, it’s not just the materials that go to the manufacturing industry, or any kind of mine, that are needed, including stationery that is used for administrative needs. The materials are not to be seen “in reserve”. The stench looms immediately. Therefore, a one-time operation is the write-off of 10 calculators for accounting in 2 steps when converting, singing, and eating - for some purposes such quantity would be required.

4. Butt of the decommissioning act

1. - or you see and immediately write off only those that are actually spent (in which case the invoice is entirely sufficient)
2. - or you create an act for the write-off of materials (transfer it using an invoice, and then write off the acts for the write-off step by step).

If you are submitting deeds for write-off, do not forget to confirm their form with the regional policy warehouse.

The act states the name, if necessary – the item number, quantity, price and amount for each item, the number (code) and (or) the name of the product (product, product), for the preparation of any smell used, or the number ( code) (or) the name of expenditures, the amount of money spent according to the norms of expenditure, the amount of money spent above the norms and for their reasons.

The butt, how can you see such an act, is a little lower. I repeat, but only the butt, the type of act is already dependent on the specifics of the work of the enterprise. Here, as a basis, I took the form of the act that is established in budgetary regulations.

5. Norms for write-off of materials from manufacturing

Accounting legislation does not establish standards regarding what materials may be written off from the manufacturer. And in paragraph 92 of the Methodical Instructions from Buhoblika MPZ (order to the Ministry of Finance dated December 28, 2001 No. 119n) it is stated that materials are released from the production department in accordance with the establishment of standards and obligations of the production program. Tobto. A large number of materials that are written off are not subject to being uncontrolled and the standards for writing off materials from the manufacturer are at fault.

In addition, for the taxable form, you cannot remember Article 252 of the PC: spend economically and document it.

The standards for the use of materials (limits) are established by the organization independently . They may be enshrined in contracts, technological maps and other similar internal documents. Documents of this kind are sorted out not by accounting, but by a department that controls the technological process (technologists), and then they are confirmed by a kernel.

Materials are written off in accordance with approved standards. You can write off materials above the norm, but in such cases it is necessary to explain the reason for the excess write-off. For example, the correction of waste and technological expenses.

The release of materials within the limit is carried out only with the permission of the kerivnik or his authorized persons. On the primary document - the invoice, the deed - there is an icon about the above-standard write-off for this reason. In any other case, the write-off is illegal, leading to the satisfaction of property, accounting and reporting requirements.

On the topic of costs in the form of technological costs, you can read: Resolution of the Federal Antimonopoly Service of the Pivnichno-Caucasian District dated 02/04/2011. No. A63-3976/2010, sheets of the Ministry of Finance of Russia dated 07/05/2013. No. 03-03-05/26008, dated 01/31/2011. No. 03-03-06/1/39, dated 10/01/2009. No. 03-03-06/1/634.

6. Methods for writing off materials from manufacturing

Well, now we know what documents we need to write off materials, and we also know the steps that must be taken before debiting them. Looking at the documents, we know how many materials have been written off. Now on the right behind the small one - signify the varity of its decommissioning. How can we find out how much the released materials were worth, and how much the write-off will be? Let's take a look at a simple example based on a different method of writing off materials from manufacturing.

butt

TOV "Lasun" produces chocolate tsukerki. For their packaging, cardboard boxes are purchased. Let’s buy 100 of these boxes for the price of 10 rubles. a piece. The packer comes to the warehouse for boxes and asks the salesman to release 70 boxes to you.

So far, we have no problem with nutrition, as much as the skin is worth. The packer will take 60 boxes for 10 rubles, at once for 600 rubles.

Please, add more boxes of 80 pieces, but at a price of 12 rubles. a piece. These are the boxes themselves. Of course, the comic book does not save old and new boxes together, they are all saved at once. I've just received a packing bag and would like to have more boxes – 70 pieces. Food – at what price are the boxes that are released. It is not written on the leather box how much it cost itself - 10 and 12 rubles.

On this page you can see the dates of different types - depending on which method of writing off materials from the production is approved in the regional policy of LLC "Lasun".

7. Option No. 1 – average composure

After that, as the packer was busy in the warehouse with boxes on top, 40 boxes of 10 rubles each were lost. – this will be, as it seems, the first party. Another 80 boxes were purchased for 12 rubles. – this is already a friend’s party.

Important p_bags: we now have 120 boxes per bag: 40*10+80*12=1360 rub. How many boxes are there in the middle?

1360 rub. / 120 boxes = 11.33 rub.

So, if the package suddenly arrives in boxes, I see 70 boxes for 11.33 krb., then.

70 * 11.33 = 793.10 rub.

And we have 50 boxes left in our warehouse for the amount of 566.90 rubles.

This method is called average productivity (we have found the average productivity of one box). When new batches of boxes become available, we will again pay attention to the average and again see the boxes, as well as a new average price.

8. Option No. 2 – FIFO method

Well, at the time of the next visit of the packager, we have 2 batches in stock:

No. 1 - 40 boxes for 10 rubles. - after an hour the first party came to the bathroom - “old woman”

No. 2 - 80 boxes for 12 rubles. - after an hour, a bath for a friend’s party - “new”

Let's assume what we see in the package:

40 boxes of “old” ones - the first batch added after an hour for the price of 10 rubles. - At once for 40 * 10 = 400 rubles.

30 boxes of “new” - another one per hour added to the batch for the price of 12 rubles. - At once for 30 * 12 = 360 rubles.

At the same time we see that the amount is 400 + 360 = 760 rubles.

There are 50 boxes out of stock at 12 rubles. for a sum of 600 rubles.

This method is called FIFO - first come, first come. Tobto. Initially, we either release material from the old batch or from the new one.

9. Option No. 3 – for the varity of the skin unit

For a varity of one stock, then. Each material has its own quality. For basic cardboard boxes, this method is not foolproof. Cardboard boxes are not damaged in any way.

And the main materials are those goods that are purchased by the organization in a special order (jewelry items, expensive stones, etc.), and stocks that cannot be easily replaced one by one can be assessed for their compatibility with every unit of such reserves. Tobto. Since all our boxes were made of carnage, we would stick our own tag on each box, then each box would have its own identity attached to it.

Axis of the most important nutrition before writing off materials: the instructions are now in front of you. For those who are familiar with the 1C: Accounting program, watch the video lesson on writing off materials from this program.

What kind of problematic food items have you accumulated before the materials are written off? Ask them in the comments!

Write-off of materials - instructions for accounting

In this article, we briefly review the detailed instructions on how to correctly maintain the form and write-off of materials in 1C 8.3 from section 10. Select a document for the write-off of materials:

• In order to transfer both your own and customer's materials to the manufacturer and operation, you need to quickly obtain the document “Invoice”. Examples of such goods and materials include stationery, auto parts, small-scale machineries, household materials, etc.
• In this case, if you need to write off materials that have become unattainable, but are actually not included in the program, you need to use the “Writ-off of goods” document.

Write-off of materials from manufacturing

From the "Virobnitstvo" menu, select the "Invoices" item.

Create a new document and in the document header indicate the warehouse and subsection (need to be adjusted). If you need to carry out a typical production operation, set the “Vitrat Accounts” option to the “Materials” deposit. Following this, in the tabular part of the materials there will be additional items that you will need to fill out:

• Rakhunok vitrat. For the values ​​in this column, the amount of deductions for write-offs is carried out.
• Pidrozdil. Tell the bastard you will be writing off what you have spent.
• Statta vitrat.

In the tabular section on the insert of the material, recheck everything that needs to be written off from the designated quantities. Materials that are written off are to blame for the obviousness of the market 10.

After completing the document, complete it. As a result, the wiring was formed, which writes off the materials from the manufacturing plant according to the layouts we have indicated in the tabular section:

• Dt 26 - Kt 10.01.

The other forms of this document are displayed in the “Druk” menu in this particular part.

The write-off of stationery materials in 1C 8.3 is reviewed in this video:

Write-off of customer-supplied materials

To display the write-off of materials from the manager according to the 1C data scheme, go to the secondary tab of this document. On it, indicate the manager and add the required nomenclature items from their designated quantities to the tabular section. Those transmissions will start automatically (003.01 and 003.02).

Let's carry out the document and open it up. Please note that in NU() this operation is not insured due to the fact that it does not contribute to the recognition of income and expenses.

Document "Writ-off of goods"

This document can be created from the "Warehouse" menu - " ".

Fill in the header of the document indicating the warehouse or warehouse where the goods to be written off are registered. If a write-off is required when a shortage is detected based on the results of the inventory, the message sent to it must be indicated in the header of the document. If goods are written off that have become unusable, there is no need to indicate anything in this field.

The tabular part must be filled in manually. If the inventory is indicated, then you can add goods from it automatically, using the “Refill” button.

On the basis of the previous document, the document was formed behind section 94 - “Instabilities and expenses from the sale of valuables.”

The write-off of seized inventory items is reviewed in this video:

From this document, from the menu, you can formulate an act of write-off of goods and TORG-16.

In this article, we will look at the procedure for writing off materials in 1C Accounting (in the example, configuration BP 8.3), as well as step-by-step instructions for writing off. Let’s first take a look at the methodological approach from the perspective of accounting and filing, then the procedure for the accountant’s actions when writing off materials in 1C 8.3. It should be noted that there appears to be a shady procedure for writing off materials without resolving Galuzian nuances. For example, development, rural and industrial enterprises require additional standard documents and material write-off acts.

Methodological notes

In Bukhoblik, the procedure for writing off materials is regulated by PBO 5/01 “Inventory inventory”. Subject to clause 16 of this PBO, three options for writing off materials are allowed, oriented towards:

• compatibility of the skin unit;
• average sobivartіst;
• Sobivartіst first after an hour of dressing up the MPZ (FIFO method).

In the filing form, when writing off materials, you should focus on Article 254 of the Tax Code of the Russian Federation, where under paragraph number 8 there are options for the evaluation method, which is based on:

• Variety of a single stock;
• middle varity;
• Vartіst of the first after an hour Pridban (FIFZ).

The accountant should confirm in the accounting policy the method of writing off materials for the accounting and filing area. Therefore, it is logical that to simplify the appearance in both cases, use the same method. Most often, materials of average quality are written off. The write-off for the property of the unit is correct for the latest types of production, where the leather unit of materials is unique, for example, jewelry production.

Rakhunka debit	Rakhunka loan	Description of wiring
		Write-off of materials for basic production
		Write-off of materials for additional production
		Write-off of materials for back-office expenses
		Write-off of materials for Zagalny-Spodarskiy expenses
		Write-off of materials for expenses related to the sale of finished products
		Vibutta materials for their free transfer
		Write-off of materials for their sale, robbery, etc.
		Write-off of materials wasted as a result of natural disasters

Typical transactions for write-off of materials

Before decommissioning materials in 1C 8.3, you must install (verify) the relevant cloud policy settings.

Adjustment of cloud policy during the write-off of materials in 1C 8.3

In the settings we know the submenu “Regional Policy”, and in the new one – “Method of assessing MPZ”.

Here is a reminder about the low specific characteristics that come with changes to 1C 8.3.

• Residents of the legal regime can choose any method of assessment. As a necessary method for estimating the value of a single material, select the FIFO method.
• For businesses on the BSC, the most suitable method is FIFO. Since the size is 15%, then in 1C 8.3 it will be possible to set the write-off of materials using the FIFO method, and choosing the “Beyond the average” evaluation method will be unavailable. This is due to the peculiarities of the feed form under this feed mode.
• Please pay attention to additional 1C information, which is to say that we are talking about those that are only above average, and there is no other way to assess the quality of materials accepted for processing (box 003).

Write-off of materials for 1C 8.3

To write off materials, the 1C 8.3 program requires you to fill in and post the document “Invoice”. There is a lot of variability in this search, so it can be done in two ways:

1. Warehouse => Vimoga invoice
2. Virobnitstvo => Vimoga-invoice

We are creating a new document. At the document header, select the Warehouse from which we will write off the materials. The “Add” button on the document creates entries in the table part. To make the selection easier, you can quickly press the “Select” button, which allows you to collect excess materials from the Kalkis virus. In addition, pay attention to the parameters related to each other - the “Vitrate Rank” tab and check the “Vitrat Rank” checkbox “Materials” tab. If the checkbox is not checked, all positions will be written off to one account, which is entered in the “Vitrat Accounts” tab. This rule is based on the provisions of the adjusted regional policy (list 20 or 26). This display can be changed manually. If you need to write off materials for different accounts, then check the box, the “Arms” tab will appear, and on the “Materials” tab you will be able to set the required entries.

Below is the form screen by pressing the “Select” button. For ease of operation, in order to select only those positions that are actually surplus, make sure that the “Only surplus” button is pressed. We select all the necessary positions, and by clicking on the mouse, they will go to the “Selected positions” section. Then click the “Move to document” button.

All selected items are displayed in the tabular part of our document for the write-off of materials. Revert to the fact that the parameter “Vitrate accounts on the “Materials” tab” is enabled, and from the selected positions “Apple jam” is written off to the 20th rack, and “Drinking water” – to the 25th.

In addition, be sure to fill out the sections “Pidrozdil Vitrat”, “Nomenclature Group” and “Statya Vitrat”. The first two become available in documents, if adjustments have been made to the parameters of the system “Information of the type of payments for children - Vikoristovyvat number of nomenclature groups”. If you are a small organization that does not have a nomenclature group, set up the item “Background nomenclature group” and select it in the documents, otherwise problems may arise when the month closes. At large enterprises, the correct implementation of this analytics will allow you to quickly identify unnecessary reports about expenses. The collection of funds can be a workshop, a farmstead, or a store, or something that requires the collection of funds.

The nomenclature group is associated with the types of its products. The revenue amount is displayed behind the nomenclature groups. In this case, for example, when different workshops produce the same product, they designate one nomenclature group. If we also want to increase the amount of revenue and the amount of expenses for various types of products, for example, chocolate and caramel, then establish different nomenclature groups when releasing cheese from the plant. When assigning articles of taxation, focus at least on the tax code, then. You can specify the items “Material expenditures”, “Disbursement to pay for work”, etc. This range can be expanded according to the needs of the enterprise.

After entering all the necessary parameters, press the “Pass and close” button. Now you can look at the wiring.

In case of further processing, if you need to write out an invoice as much as possible, you can not create the document again, but make a copy using the standard capabilities of 1C 8.3 programs.

Algorithms for determining the average price

Algorithm for developing the average price, based on the position “Apple jam”. Before decommissioning, there were two acquisitions of this material:

80 kg x 1200 rubles = 96000 rubles

At the same time, the average at the remaining moment of write-off is equal to (100,000 + 96,000)/(100 + 80) = 1088.89 rubles.

Multiply this quantity by 120 kg and the result is 130,666.67 rubles.

At the moment, we were written off by vikoryists, so-called forge middle.

Then, after decommissioning, there was a search:

50 kg x 1100 rubles = 55,000 rubles.

The monthly average is of average importance:

(100,000 + 96,000 + 55,000) / (100 + 80 + 50) = 1091.30 rubles.

Multiplying її by 120 results in 130,956.52.

The amount of 130,956, 52 - 130,666, 67 = 289, 86 will be written off at the end of the month during the final regulatory operation. lenny).

This time the number of video cameras will be available in a month:

100 kg x 1,000 rubles = 100,000 rubles

20 kg x 1200 rubles = 24000 rubles

The final result is 124,000 rubles.

Important addition

The formation of invoices and their deposition for write-offs requires an important mind: all write-offs from the warehouse of the materials due to be spent for the current month, so that the full write-off of the waste is corrected him. In fact, this will not happen again. In this case, the transfer of materials from the main warehouse is shown as movement between warehouses, to the next sub-rack 10, or, as an option, to the next warehouse behind this very sub-rack, on which one is insured. In this case, write off the materials for debit with the act of writing off the materials, indicating the factual vigor of the amount.

The version of the act, the instructions on paper, must be confirmed in regional policy. At 1C, the document “Zvit Vobrobnitsa for the snake”, with the yaki, for the virgins of the product, can write off Matereli, aboas, the yaksho vibrobi, and the exudpoles of the seniority of the specifice for 1 lodditsa of the product. Then, with the specified quantity of the finished product, the required quantity of material will be treated automatically. A report on this work option will be presented in a future article, which will also highlight the types of material write-offs, such as the type of uniform and write-off from the production of retail products.