Continued. Concept and classification of costs in accordance with Article of the Tax Code, the costs referred to substantiated and documented costs (losses), exercise (sustained) taxpayer. Expenditures are divided into costs that are associated with the implementation and production, and non-operating expenses. The costs associated with production and sales, include: the costs of voluntary and compulsory insurance, costs for maintenance and operation, maintenance and repair of fixed assets and other assets, and to maintain them in working (actual) state spending on research and development activities, costs associated with shipping and storage of goods, works, manufacture or production, services, sales and purchases of goods (works, services, property rights), the cost of natural resources, other costs associated with the implementation and production.
Costs related to production or sales, can be divided: the cost of paying wages, on the amount of accrued depreciation; on material costs, costs to others. When some of the costs with equal justification can be attributed to several groups of expenditure, the taxpayer may itself determine exactly which group it will carry these costs. Also, the order of allocation of such costs to a particular group of costs is reflected by the payer in its accounting policies. Non-operating expenses. Article two hundred and sixty five ndt Russia in sales expenses include reasonable costs of firms that are not directly related to the sale of goods, services, works and / or production process (Article 265 of the Tax Code Russian). For example, non-operating expenses include: court costs and arbitration fees (paragraphs Ten Section One of Article two hundred sixty-five Tax Code of Russia).