Reflection in 1s of the contract of assignment of rights. Assignment agreement

Carrying out an assignment agreement in the configuration 1C 8.3: "Enterprise Accounting 3.0"

In configurations other than accounting registers accounting (postings that can be entered manually), there are management registers. These registers are formed by documents that are not available in a standard form for conducting operations under an assignment agreement.

Basic concepts and participants of the assignment agreement:

Assignment agreement - assignment of the debtor's claims ( accounts receivable)
Assignor - primary creditor
Assignee - new creditor

Consider the postings that an accountant must generate to reflect the operation.

Manual reflection of postings for the execution of an assignment agreement in 1C 8.3 Accounting

Manual postings in this configuration are entered using the "Manually entered transactions" documents, which are located in the "Transactions" menu:

Assignment of the debtor's claims in 1C it is reflected in the following postings:

1. First posting:

Dt: 76.09 "Settlements with debtors - creditors". Analytics is conducted by counterparty, or rather by "Assignee"
Ct: Loan 91.01 “Other income”
Posting amount - the debt of the new creditor (assignee) under the assignment agreement

2. Second wiring:

Dt: 91.02 "Other expenses"
Kt: 62.01 "Settlements with buyers"
Amount of accounts receivable as recorded by the assignor

What postings need to be made under the assignment agreement with the assignee:

1. First posting:

Dt: 58.05 "Provision of financial investments"
Kt: 76.09 "Settlements with debtors - creditors", analytics also for the counterparty
Posting amount - costs actually attributed to the acquisition of remote sensing

In the account of the assignee repayment of the debt by the debtor in the following way:

Dt: 76 "Settlements with debtors - creditors", subaccount - "Settlements with the debtor"
Ref: 91.01 "Other income"
Amount of debt to be recovered from the debtor

Dt: 91.02 "Other expenses"
Loan 58.05 "Provision of financial investments"
Amount - actually received costs

Debit 51 "Settlement account"
Credit 76.09 "Settlements with debtors - creditors", subaccount - counterparty
Amount - actually received cash

Accounting for an assignment agreement using a debt adjustment

As I have already said, entering only transactions manually, in most other configurations, a full reflection of the cession agreement cannot be done.

Most often, accountants use the document "Debt Adjustment". It allows you to generate the necessary postings and, at the same time, correctly reflect the amounts in the reporting, for example, in a profit declaration.

Here is an example of such a transaction:

1. Buying debt. It is drawn up by the document "Adjustment of the dog" - operation: mutual settlements:

Dt: 58.05 - Debtor
K: 91.01
Amount: 16,000 rubles.

2. Sale of debt. Document "Implementation of services":

Dt: 79.09 - Creditor Ct. 91.01 = 22000 rub.
Dt: 91.02, Ct. \u003d ((22000-16000) / 118 * 18 rubles.

3. The next posting for 16,000 rubles. you can also issue through the "adjustment" (operation - debt write-off):

Dt. 91.02
ct. 58.05 - Debtor
Amount: 1600 rub.

Source: programmer1s.ru

Tax Code of the Russian Federation, the taxpayer has the right to reduce the income from the sale property rights on the price of their acquisition and on the amount of expenses associated with their acquisition and sale, in this case also on the amount of the assigned receivables. To write off the debt, you can use the Debt adjustment document with the operation type Debt write-off. We will write off the debt of the buyer. On the Accounts receivable (accounts receivable) tab, using the Fill in button or manually, you can specify the receivables to be written off. The Write-off account tab indicates the write-off account 91.02, the item of other income and expenses (the same as in the case of assignment of the right to claim) and the asset being sold (nomenclature-service). An example of filling out the document Debt Adjustment and the result of its implementation are shown in Fig.

How to conduct an assignment agreement in 1s 8.3 - examples of postings

Posting amount - costs actually attributed to the acquisition of remote sensing

In the accounting of the assignee, the repayment of the debt by the debtor occurs as follows:

Dt: 76 "Settlements with debtors - creditors", subaccount - "Settlements with the debtor"
Ref: 91.01 "Other income"
Amount of debt to be recovered from the debtor

Dt: 91.02 "Other expenses"
Loan 58.05 "Provision of financial investments"
Amount - actually received costs

Debit 51 "Settlement account"
Credit 76.09 "Settlements with debtors - creditors", subaccount - counterparty
Amount - actually received cash

Accounting for an assignment agreement using debt adjustment As I said, by entering only transactions manually, in most other configurations, a full reflection of the assignment agreement cannot be done.

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Add to favoritesSend by mail Assignment agreement - the entries that need to be formed, and the documents with which these entries must be backed up by the parties to the agreement, we will consider in our article. Assignment agreement participants Assignment agreement: postings at the assignor Assignment agreement: postings at the assignee Postings under the assignment agreement at the debtor Results Participants of the assignment agreement Speaking plain language, an assignment agreement is a paid or gratuitous transfer of receivables. Imagine a situation where 2 companies enter into, for example, a contract of sale.

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And when the moment comes that the supplier can no longer wait for money from the buyer, he decides to sell the receivables. Moreover, the consent of the buyer is not required (Articles 382, 384, 385 of the Civil Code of the Russian Federation). The agreement is concluded between the assignor (seller) and the assignee (buyer of the debt).

Postings under the cession agreement in 1s 8.3

The settlement account is selected - 76.09. The tabular part indicates the corresponding item-service, its cost, VAT rate - Without VAT. An income account is set - 91.01, as an analytics of which an item of other income and expenses with the type Realization of the right of claim after the due date is selected (created), expense account - 91.02 and VAT account - 91.02. Filling out the document Implementation and the result of its implementation are shown in Fig.

5: It is necessary to take into account the costs of the assignment of the right of claim. In accordance with paragraph 11 of PBU 10/99 "Expenses of the organization", the amount of the assigned claim, in this case, the receivables of the organization "Buyer", is reflected in other expenses. For tax purposes, in accordance with paragraphs. 2.1 p. 1 art.

Accounting under an assignment agreement with an assignee

The right (claim) belonging to the creditor on the basis of an obligation may be transferred by him to another person under a transaction (assignment of a claim) or transferred to another person on the basis of a law. The consent of the debtor is not required for the transfer of the creditor's rights to another person, unless otherwise provided by law or the contract. However, the debtor must be notified of the transfer of rights that has taken place.
The creditor, who has assigned the claim to another person, is obliged to transfer to him the documents certifying the right to claim, and to provide information that is important for the implementation of the claim. The creditor who assigns the right to claim against the debtor is called the assignor, and the new creditor who has received such a right is called the assignee.

Postings under the assignment agreement in 1s 8.3 at the assignee

This operation in the program will be performed automatically when the month is closed by the scheduled operation Calculation of reserves for doubtful debts. In accounting, the reserve will be restored in the amount of 500,000 rubles, for tax purposes by 300,000 rubles. Reference-calculation of reserves for doubtful debts in accounting and tax accounting for June 2017 is presented in Fig.

7: scheduled operation The calculation of reserves for doubtful debts will generate a posting on the debit of account 63 “Reserves for doubtful debts” in correspondence with the credit of account 91.01 “Other income” in the amount of 500,000 rubles in accounting and in the amount of 300,000 rubles in tax accounting, and will also reflect the corresponding permanent difference in the amount of 200,000 rubles (Fig.

What document reflects the cession?

The organization forms reserves for doubtful debts in accounting and for tax purposes. Turnover balance sheet for account 62.01 and turnover balance sheet for account 60.01 for 2016 are presented in Fig. 1: Doubtful debt is any debt to the taxpayer that has arisen in connection with the sale of goods, the performance of work, the provision of services, if this debt is not repaid within the terms established by the agreement, and is not secured by a pledge, surety, bank guarantee. If the taxpayer has a counter liability (accounts payable) to the counterparty, the corresponding debt to the taxpayer in the part that exceeds the specified accounts payable taxpayer to this counterparty (p.
1 article 266 of the Tax Code of the Russian Federation).

Assignment of the right to claim after the due date of payment in 1s: accounting 8.3

Manual reflection of postings for the execution of an assignment agreement in 1C 8.3 Accounting Manual postings in this configuration are entered using the documents "Manually entered operations", which are located in the "Operations" menu: Assignment of the debtor's claims in 1C is reflected in the following postings: 1. First posting:

Dt: 76.09 "Settlements with debtors - creditors". Analytics is conducted by counterparty, or rather by "Assignee"
Ct: Loan 91.01 “Other income”
Posting amount - the debt of the new creditor (assignee) under the assignment agreement

2. Second wiring:

Dt: 91.02 "Other expenses"
Kt: 62.01 "Settlements with buyers"
Amount of accounts receivable as recorded by the assignor

What postings need to be made under the assignment agreement with the assignee: 1.

Accounting entries for the parties under the assignment agreement

In this article, we will focus mainly on the implementation of the assignment agreement in the configuration 1C 8.3: "Enterprise Accounting 3.0". This is because in configurations other than accounting ledgers (postings that can be entered manually), there are management ledgers. These registers are formed by documents that are not available in a standard form for conducting operations under an assignment agreement.

Basic concepts and participants of the assignment agreement:

Assignment agreement– assignment of the debtor's claims (accounts receivable);
Assignor- the primary creditor;
Assignee is a new lender.

Consider the postings that an accountant must generate to reflect the operation.

Manual reflection of postings for the execution of an assignment agreement in 1C 8.3 Accounting

Manual postings in this configuration are entered using the documents "", which are located in the "Operations" menu:

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Assignment of the debtor's claims in 1C it is reflected in the following postings:

First wiring:
- Dt: 76.09 "Settlements with debtors - creditors". The analytics is conducted by the counterparty, or rather by the "Assignee".
- Ref: Loan 91.01 “Other income”.
- The transaction amount is the debt of the new creditor (assignee) under the assignment agreement.
Second wiring:
- Dt: 91.02 "Other expenses".
- Kt: 62.01 “Settlements with buyers”.
- Amount of accounts receivable as recorded by the assignor.

What postings need to be made under the assignment agreement with the assignee:

First wiring:
- Dt: 58.05 "Provision of financial investments".
- Kt: 76.09 "Settlements with debtors - creditors", analytics also for the counterparty.
- Posting amount - the costs actually attributed to the acquisition of remote sensing.

In the account of the assignee debt repayment by the debtor occurs as follows:

Dt: 76 “Settlements with debtors - creditors”, subaccount - “Settlements with the debtor”.
Ref: 91.01 "Other income".
The amount of debt to be recovered from the debtor;

Dt: 91.02 "Other expenses"
Loan 58.05 "Provision of financial investments".
Amount - actual costs incurred.

Debit 51 "Settlement account".
Credit 76.09 "Settlements with debtors - creditors", subaccount - counterparty.
Amount is the amount actually received.

Accounting for an assignment agreement using a debt adjustment

As I have already said, entering only transactions manually, in most other configurations, a full reflection of the cession agreement cannot be done.

When transferring property rights, the assignor may be required to charge VAT if the amount of income from the transfer of the claim exceeds the amount of the claim itself (paragraph 2, clause 1, article 155 of the Tax Code of the Russian Federation). The cost of the right of claim, at which it is recorded on the balance sheet of the assignor, reflect as part of other expenses in the debit of account 91 (clauses 6 and 14.1 of PBU 10/99). At the same time, on the date of signing the cession agreement, make the following entry in the accounting: Debit 91-2 Credit 62 (76, 58) - the value of the realized right of claim under the cession agreement was debited from the balance sheet. Upon receipt of payment from the assignee under the assignment agreement, make the following entry: Debit 51 (50) Credit 76 subaccount “Settlements under the assignment agreement” - payment received from the assignee under the assignment agreement. This procedure follows from the Instructions for the chart of accounts (accounts 76, 91). An example of the reflection in accounting of the assignment of the right to claim.

How to conduct an assignment agreement in 1s 8.3 - examples of postings

Attention

Debit 76 sub-account “Settlements under the contract of assignment of the right to claim” Credit 91-1– 160,000 rubles. - the assignment of the right to claim is reflected; Debit 91-2 Credit 62– 165,200 rubles. - the value of the realized receivables under the contract of assignment of the right to claim is written off. May 17: Debit 51 Credit 76 sub-account “Settlements under the contract of assignment of the right to claim” - 160,000 rubles. - money was received from the assignee under the contract of assignment of the right to claim. Taxes The order in which the assignor reflects the assignment of the right to claim when calculating taxes depends on what system of taxation it applies.

The assignment of the right to claim for the purposes of taxation of profits and VAT is recognized as a sale. This conclusion can be drawn from the provisions Civil Code RF.

The rights of claim under the contract of sale (exchange, supply, etc.) are property rights.

Assignment of the right to claim after the due date of payment in 1s: accounting 8.3

Important

However, the debtor must be notified of the transfer of rights that has taken place. The creditor, who has assigned the claim to another person, is obliged to transfer to him the documents certifying the right to claim, and to provide information that is important for the implementation of the claim.

The creditor who assigns the right to claim against the debtor is called the assignor, and the new creditor who has received such a right is called the assignee.

Postings under the cession agreement in 1s 8.3

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Alpha accounts for income and expenses on an accrual basis and pays income tax on a monthly basis. On September 28, payment from Hermes was not received. Without waiting for the final payment date under the contract (October 28), on October 3, Alfa ceded the right to claim the debt of OJSC Master Production Company for 472,000 rubles.

Since the income from the assignment of the right to claim (472,000 rubles) does not exceed the amount of the claim itself (590,000 rubles), the tax base for VAT, Alpha does not arise. According to the cession agreement, the right to demand payment for the goods passes to the "Master" on October 3.
On the same day, an act of assignment of the right to claim (assignment agreement) was signed. In accounting, the accountant of Alpha reflected these operations as follows.
September: Debit 62 Credit 90-1– 590,000 rubles. - reflected the proceeds from the sale of goods; Debit 90-3 Credit 68 subaccount "VAT settlements" - 90,000 rubles.

How can the assignor formalize and record the assignment of the right to claim

A positive permanent difference in income (in accounting, income is greater than in tax accounting) will lead to the accrual of a permanent tax asset (PTA) in the program, which will reduce current tax at a profit. PNA \u003d PR * ST np \u003d 200,000 rubles. * 20% = 40,000 rubles. Posting a scheduled operation The calculation of income tax is shown in Fig.

9: Now let's see how the operations we performed in the program were reflected in the Income Tax Declaration. The proceeds from the assignment of the right to claim the debt after the due date in the amount of 520,000 rubles fell into Line 013 of Appendix 1 to sheet 02.
Expenses for the assignment of the right to claim (receivables written off) in the amount of 590,000 rubles fell into Line 059 of Appendix 2 to sheet 02. The amount of the recovery of the reserve for doubtful debts (300,000 rubles) was reflected in Line 100 of Appendix 1 to sheet 02.

Assignment of a monetary claim (cession) under a loan agreement (assignor's position)

AT tax legislation It is not clearly defined what relates to the realization of property rights. Article 39 tax code The Russian Federation defines only the sale of goods, works, services. At the same time, property rights do not fall under this concept (Article 38 of the Tax Code of the Russian Federation). However, the Civil Code of the Russian Federation defines a property right as an object civil circulation(Articles 128 and 129 of the Civil Code of the Russian Federation). That is, citizens and organizations can alienate, exchange, acquire it. BASIC: income tax Features in accounting for transactions on the assignment of the right of claim and in the calculation of income tax are due to what financial results the organization (assignor) receives when exercising the right to claim: profit or loss, as well as the method of determining income and expenses that the organization uses.

400 bad request

Tax Code of the Russian Federation, the taxpayer has the right to reduce the income from the sale of property rights by the price of their acquisition and by the amount of expenses associated with their acquisition and sale, in this case also by the amount of the assigned receivables. To write off the debt, you can use the Debt adjustment document with the operation type Debt write-off.

We will write off the debt of the buyer. On the Accounts receivable (accounts receivable) tab, using the Fill in button or manually, you can specify the receivables to be written off. The Write-off account tab indicates the write-off account 91.02, the item of other income and expenses (the same as in the case of assignment of the right to claim) and the asset being sold (nomenclature-service).

An example of filling out the document Debt Adjustment and the result of its implementation are shown in Fig.

How to conduct an assignment agreement (assignment of the right to claim)

The assignment of the right to claim on an order security (for example, a bill of exchange) is executed endorsement on this security. This is stated in article 389 of the Civil Code of the Russian Federation.

The assignor must attach documents certifying the right to demand the performance of certain obligations from the debtor to the assignment agreement. These can be contracts, invoices, invoices, acts of work performed (services rendered), etc. The assignment agreement must indicate: - on the basis of which agreement this or that right arose; What is the duty of the debtor? - a list of documents and terms for the transfer of documents certifying the right to claim, which the assignor must transfer to the assignee; - other information regarding the assigned rights. This procedure is provided for by paragraph 2 of Article 385 of the Civil Code of the Russian Federation.
This operation in the program will be performed automatically when the month is closed by the scheduled operation Calculation of reserves for doubtful debts. In accounting, the reserve will be restored in the amount of 500,000 rubles, for tax purposes by 300,000 rubles. Reference-calculation of reserves for doubtful debts in accounting and tax accounting for June 2017 is presented in Fig. 7: Regulatory operation Calculation of reserves for doubtful debts will generate a posting on the debit of account 63 “Reserves for doubtful debts” in correspondence with the credit of account 91.01 “Other income” in the amount of 500,000 rubles in accounting and in the amount of 300,000 rubles in tax accounting, and will also reflect the corresponding permanent difference in the amount of 200,000 rubles (Fig.

Without waiting for the payment deadline, Alfa ceded the right to claim the debt of OJSC Master Production Company for 472,000 rubles. Since the income from the assignment of the right to claim (472,000 rubles) does not exceed the amount of the claim itself (590,000 rubles), Alpha does not have a tax base for VAT.

According to the cession agreement, the right to demand payment for the goods passes to the "Master" on October 3. On the same day, an act of assignment of the right to claim (assignment agreement) was signed.

In accounting, the accountant of Alpha reflected these operations as follows. September: Debit 62 Credit 90-1– 590,000 rubles. - reflected the proceeds from the sale of goods; Debit 90-3 Credit 68 subaccount "VAT settlements" - 90,000 rubles. - accrued

VAT on the sale of goods; Debit 90-2 Credit 41– 350,000 rubles. - written off the cost of goods sold. October: Debit 76 sub-account “Settlements under the contract of assignment of the right to claim” Credit 91-1– 472,000 rubles.

By June 2017, the period of delay in payment exceeded the payment period established in the contract by more than 90 calendar days. In accordance with paragraph 4 of Art. 266 of the Tax Code of the Russian Federation, for doubtful debts with a maturity of more than 90 calendar days, the amount of the created reserve includes the full amount of the debt identified on the basis of the inventory (since 2017 minus the counter debt).

Since in the program the rules for creating a reserve for doubtful debts for accounting and for tax purposes coincide, by June the amount of 500,000 rubles (590,000 - 90,000) was included in the reserve for doubtful debts for this debt. . Reference-calculation of reserves for doubtful debts in accounting for the period from January to May 2017 is presented in Fig.

An assignment is an assignment of a claim by a creditor to another person (clause 1, article 388 of the Civil Code of the Russian Federation). The creditor who assigns the claim is called the assignor, and the person acquiring the debt is called the assignee. What, under the assignment agreement, the transactions with the assignee, assignor and debtor need to be done, we will tell in our consultation.

Assignee Accounting: Postings

So, for the receivables acquired under the assignment agreement, the following conditions must be met:

availability of documents confirming the existence of the right to receive Money or other assets;
transition to assignee financial risks associated with the acquired debt (the risk of price changes, the risk of the debtor's insolvency, liquidity risk, etc.);
the ability to deliver economic benefits to the assignee in the future (for example, in the form of value appreciation).

If these conditions are met, the debt acquired by the assignee will be accounted for as part of financial investments on account 58 “Financial investments” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Therefore, when acquiring a debt under an assignment agreement, the entry from the assignee is formed as follows:

Debit of account 58 - Credit of account 76 "Settlements with different debtors and creditors"

The acquired debt is reflected in the accounting of the assignee at the amount of actual costs for its acquisition (clauses 8, 9 PBU 19/02), which consist of following expenses:

amounts paid in accordance with the contract to the assignor;
amounts paid for information and consulting services related to the acquisition financial investment;
the fees that the assignee pays to the intermediary organization;
other costs directly related to the acquisition of debt.

Upon repayment by the debtor of a monetary claim acquired under an assignment agreement, accounting entries the assignee will have the following:

Is it necessary, under the contract of assignment of the right to claim, to make the transaction with the assignee for the amount of VAT?

If the previously acquired debt arose from a contract for the sale of goods (works, services), then from the excess of the debt to be repaid over the costs of its acquisition, VAT will need to be charged at the estimated rate of 18/118 or 10/110 (clause 2 of article 155, clause 4 article 164 of the Tax Code of the Russian Federation).

Accordingly, in this case, upon termination of the debt or subsequent assignment of the right to claim, the entries from the assignee will be supplemented with the following:

Debit account 91 - Credit account 68 "Calculations on taxes and fees", subaccount "VAT

Assignment agreement: accounting at the assignor

And what are the entries under the assignment agreement with the assignor?

Assignment of the right to claim under an assignment agreement in the accounting records of the assignor is reflected as the sale of other assets through account 91.

Here is a book of transactions under the assignment agreement with the assignor:

Accordingly, upon assignment of the right to claim, the accounting entry for payment under the assignment agreement will be as follows:

Debit of accounts 51, etc. - Credit of account 76

Thus, the transactions with the assignor in the sale of debt are similar to the transactions in the sale of other property (except finished products and goods).

Transactions under the assignment agreement with the debtor

What accounting entries should be made with the debtor under the assignment agreement?

Since the debtor has the amount payable reflected in the credit of the corresponding settlement account, this account must contain an analytic - to whom exactly the debt belongs. Accordingly, when a creditor is changed, the debtor in analytical accounting reflects the change in the creditor.

Let's take an example.

Entity A purchased goods from Entity B:

Debit of account 41 "Goods" - Credit of account 60 "Settlements with suppliers and contractors" / "Organization B"

Entity B ceded the debt to Entity C under an assignment agreement.

On the basis of a notification to the debtor-Organization A about the assignment of debt between legal entities accounting entry in the accounting of organization A will be aimed at clarifying the data analytical accounting on a count of 60:

Debit account 60 / "Organization B" - Credit account 60 / "Organization C"

This means that accounting entries for the assignment of rights from the debtor will be reflected only in analytical accounting.

Consequently, the repayment of the debt for the goods will be made by Organization C, to which the right of claim has been transferred on the basis of an assignment agreement:

Debit account 60 / "Organization C" - Credit accounts 51, etc.