Many (but not all) models of dishwashers have a half load mode. Many users are at a loss: what is it? They are also interested in whether this mode affects the quality of washing and is it appropriate to use it at all? Let's examine these questions in detail.

Half Load Dishwasher Principle

In order not to get into technical difficulties, let's imagine a simple example: let's say your machine is designed for 12 sets of dishes, but you only need to wash 6, or even 4 or even 3 (seriously, 3?). You can conveniently arrange these sets in the container and wash the dishes in the usual way. But you can also use the half load mode. In this mode, the appliance will use as much detergent, electricity and water as needed to wash HALF of the dishes. As a result, you win by saving resources. That's the whole point.

On average (as manufacturers shout), this mode allows you to save 25% of water on a standard flow rate and 15% of electricity. I would like, of course, to achieve a 50 percent savings, but alas ...

The Other Side of the "Half Wash" Medal

It all sounds very good, but many users are very unhappy with this mode. Everyone unanimously repeats that the quality of washing suffers greatly from this. Some specifically try to load the dishwasher halfway in order to win in the quality of washing. In this case, the half load mode is not intentionally not included. However, if you have expensive electricity at home and there is a water meter, then this mode will be very useful - keep this in mind.

Washing dishes is a regular household chore and takes a very long time. The dishwasher saves time and makes life easier for households, in most cases for women. Keeping your kitchen clean requires regular cleaning. An important element is the absence of dirty dishes, and it is not always necessary to accumulate them, as many manufacturers offer a half-load dishwasher option. What is it and how practical is it?

The versatility of the washing unit provides many advantages: each user can choose the best option for washing dishes, based on its quantity, type and degree of contamination. What is especially important for every housewife is the ability to clean the dishes of a different set of elements. During cooking, a lot of dirty dishes are formed, and they are different in size and degree of contamination. In this case, the mode is used full load. If there are dishes left only after eating, this may be a minimal set with light soiling, for which the ideal washing option is to use the half load function.

In all machines, there are 3 main cycles:

• pre-rinse;
• economy mode;
• intensive wash.

The possibility of operating the washing machine with a partial load allows you to use all cycles, but with half as many dishes. This function is in demand, to a greater extent, in families with a small number of people or consumers biased towards the ideal cleanliness. At any stage of washing dishes, you can stop the machine and do additional loading. In this case, you can continue the cycle from the moment it stopped, or you can start the process from the beginning.

When loading one half, dishes can be placed in different compartments, this will not affect the quality of the wash.

With a small amount of dishes of varying degrees of soiling, using a half load in the dishwasher has several advantages:

• the ability to clean the dishes immediately after use, and not accumulate at full load;
• saving water;
• reduction of power consumption;
• reduction in dishwashing time.

How to properly arrange dishes when not fully loaded

Each dishwasher model, depending on the brand, has its own technology and special design. There are machines in which half load means laying out the dishes only in the upper or lower basket, or using 2 baskets at the same time. Due to the small number of devices, between the elements you can make maximum space.

Proper placement of dishes

This arrangement will allow for a thorough washing and ensure the impeccable cleanliness of the dishes.

For the washing to be effective, it is important to load the dishes correctly. There are several recommendations for the arrangement of elements.

1. Ladles, spatulas and other large utensils are best placed horizontally crosswise in front of the basket. This method will allow you to qualitatively wash off the remnants of products from the bends. Ordinary spoons and forks should be in an upright position.
2. Wine glasses, wine glasses, glasses and other fragile utensils should not touch each other. This will allow vibration to avoid its beating.
3. When loading dishes by ½, it is important to arrange all the elements evenly throughout the space. For these purposes, you can use special clamps for dishes.

An alternative to incomplete loading could be "Auto" program at which the machine itself determines the amount of dishes and the degree of its contamination. In this case, water, detergent and electricity are also saved, but such units are more expensive in cost.

On this page I will try to collect all the solutions I know of the problem when pages in the browser do not load completely. Sites do not open fully. For example, some images or scripts on sites are not loaded. Pages in the browser are displayed crookedly, or only part of the site is loaded. Some sites don't open at all. Or they open, but not the first time, but the second, or the third. We will look at solutions for Windows 10, 8, 7. In other words, for computers. If you are experiencing this problem on a mobile device, it is most likely due to the router. (if you are connected through it). I will write more about this in the article. Here's how it all looks like.

I myself encountered a problem several times when my browser did not open sites completely. For example, pictures were loaded on VKontakte. This also happens in Odnoklassniki and other social networks. I don’t remember exactly, but my solution was simple: clearing the cache, restarting the browser. There are also more serious reasons. For example, an invalid MTU value. This parameter can be changed in the router settings, or in Windows itself.

The most common reasons:

1. Browser glitch. As a rule, restarting the browser, restarting the computer, clearing the browser cache helps.
2. Browser plugin issue. Sometimes, some add-ons installed in the browser do not allow the page to fully load. Most often, add-ons that block ads on sites are guilty of this.
3. Wrong MTU value. We will not understand what it is and how it affects the loading of sites, but very often, because of it, sites either do not load at all, or are not loaded completely. As I wrote above, MTU can be changed in the router settings (if the Internet is connected directly, then in the Windows settings). Usually there is a value of 1500. After setting 1460, everything starts to open normally. But there is no guarantee that in your case the problem is in the MTU.
4. Viruses and malware. I am sure that some viruses can prevent browsers from displaying pages normally.

I want to note that such problems with the "crooked" display of sites can be observed in all browsers: Firefox, Opera, Chrome, Yandex Browser, Microsoft Edge and even Internet Explorer. Which, even without any problems, can load sites incompletely, or crookedly 🙂

Sites do not open completely: the first solution and the search for the cause

To begin with, I advise close the browser and restart the computer, or laptop. Maybe everything will work great. If you connect to the Internet through a router or modem, then you can also restart it. It definitely won't hurt.

Since nowadays a router is almost always installed, and all devices will connect to the Internet through it, check how sites open on other devices. You can even check on Android or iOS smartphones and tablets. But better, of course, on the computer. If possible, connect your computer to another internet. For example, to another Wi-Fi network, which can be distributed even from a phone.

Check how everything works through another browser. Even standard. Remember, maybe you installed some add-ons or programs before.

So we can understand what is the cause of our problem, and where to move on. You can describe the result of these checks and reflections in the comments. I will try to help.

Cleaning the browser cache

This is one of the first solutions to try when this kind of problem occurs. I am planning a separate article on this topic, but here I will briefly show how to clear the cache in the most popular browsers.

If you have some other browser, then I think that you can easily find the cache clearing function in the settings. Or ask in the comments.

Checking installed browser add-ons

If clearing the cache did not help, and the page in the browser still does not open completely, then I recommend checking the installed add-ons and temporarily disabling them (if any).

You can also do this in the browser settings, somewhere in the "Extensions", "Add-ons" section. For example, in the Opera browser:

Temporarily disable all installed extensions.

If you do not know where these settings are located in your browser, then look at the article. In it, I showed how to manage extensions in popular browsers.

Also see what programs you have installed and running on your computer. You might find something suspicious.

MTU and problems with incomplete loading of sites

I already talked about this option earlier in the article. As a rule, it is changed in the router settings. Very often, due to an incorrect MTU value, there are problems with displaying pages when connecting to the Internet via 3G / 4G modems. When the modem is connected to the router. But this also happens with cable connections.

You can change the MTU in the router settings, in the section with the Internet connection settings: "WAN", "Internet".

I'll show you how to change MTU on some routers.

In the WAN section, there is an item "MTU Size". The default is 1500. You can write 1460, or even 1400.

If you have PPPoE, then you need to click on the "Advanced" button and change the value there.

Save your settings and reboot your router.

In the "Internet" section. MTU field.

I cannot show in detail how to do this on routers from different manufacturers. Therefore, if you do not find these settings for yourself, write in the comments.

Virus check and more...

If all else fails, then it will not be superfluous to check your computer for viruses. You can run an antivirus scan (if installed), or check the system with one of the free antivirus utilities. For example, Dr.Web CureIt!.

If, when connected to another Internet (Wi-Fi network), sites load the first time and completely, then it makes sense to call the provider's support and explain the problem. Maybe they have some problem.

You can also try Google Public DNS.

Told everything I know about this topic on this moment. If there is new information, I will definitely add it. You can also share your observations and advice. Best wishes!

Partial load production capacity

This is possible during a recession in the economy and a decrease in demand from the population for consumer goods. The company's products do not have time to buy up and the manufacturer reduces its output. How does this affect accounting? The response will require both national methodological documents and international experience cost estimates finished products.

What is the main problem for accounting?

It turns out that incomplete loading of production capacities can lead to an unreasonable overstatement of the cost of finished products. Don't believe? To believe, it is enough to recall the division of costs into conditionally variable and conditionally fixed. The former change in proportion to the quantity of products produced (technological costs for raw materials, materials, fuel, energy, piecework wages and insurance premiums, part of transport and indirect costs). The latter do not have a proportional relationship with the amount of output and remain relatively constant (time wages and insurance premiums, part of the costs of maintenance and production management, taxes and deductions to funds). Conditionally fixed costs include general production and general running costs. The former are always allocated to the cost of finished goods, the latter can be excluded from the partial production cost, reflected in the income statement as a separate line.

The cost of a unit of finished products includes that part of the fixed overhead costs that, if the company's production capacities were fully loaded, would be distributed to the cost of other products. As a result, the company is faced with the problem of overestimating the unit cost of a product.

How to solve the problem?

At present, the procedure for the formation of the unit cost of a product is not determined by uniform regulations on accounting in Russian Federation. There are only industry guidelines for costing, which were developed during the period planned economy and for the most part did not provide for the possibility of incomplete utilization of production capacities due to low demand for the company's products.

International economic experience is more relevant here. In particular, the so-called expense standard, IAS 2 Inventories, will be useful. Recall: stocks include not only raw materials and materials intended for the production of products, but also the products themselves. For its valuation, international methodologists distinguish processing costs, such as direct labor costs, which are directly related to the production of products. In addition, the cost includes distributed production overheads arising from the processing of raw materials into finished products.

International methodologists divide production overheads into fixed and variable. The allocation of fixed production overheads to processing costs is based on the normal productivity of production facilities (clause 13 of IAS 2 Inventories).

The amount of fixed overhead charged per unit of output does not increase due to low production or downtime. Unallocated overhead costs are recognized in the period in which they are incurred. Variable manufacturing overheads are charged to each unit of output based on actual capacity utilization. As the reader may notice, the instructions, although useful, are quite general. Do not be surprised: international standards there are no specific rules for the methodology of accounting and reporting, but only the principles on the basis of which the accountant solves the problem of generating reliable financial information. As a result, it is necessary to develop an appropriate method for forming the cost of a unit of production with incomplete utilization of production capacities, taking into account the specifics of the activity and the sounded provisions of IFRS (IAS ) 2 "Stocks". To this end, it is necessary to solve the following tasks:

• determine the indicator of normal performance;
• develop a procedure for attributing fixed overhead costs to the cost of a unit of finished products and expenses of the period, taking into account the capacity utilization in reporting period;
• determine the procedure for qualifying costs that are not included in the cost of finished products due to incomplete capacity utilization, to be reflected in the accounting (financial) statements.

As a hint, we use a document of authoritative experts in the field of accounting (BMC methodologists) - Clarification R-25 / 2014-OK Engineering.

What is meant by normal performance?

Referring to the text of IAS 2 Inventories, which states that normal productivity is the amount of production expected to be averaged over a number of periods or seasons of operation under normal conditions, taking into account productivity losses due to scheduled maintenance . The actual volume of production can be used if it approximately corresponds to normal productivity. The BMC methodologies define the normal productivity of production capacities as follows: this is the volume of output of finished products (or hours of work), which is achieved taking into account the usual load for the organization of the existing fleet of equipment and production areas, taking into account normal conditions related to market needs for products, the required number of repairs and preventive maintenance for a given type of production capacity.

The calculation of the normal productivity of production facilities is done economic services, based on the company's shifts and the duration of the working week, which are considered normal in the current market conditions. The indicator of the normal productivity of production facilities can be expressed in units of finished products (pieces, kg, running meters, etc.) or in units of labor input (standard hours, machine hours, etc.). This is determined by the nature of production.

In our opinion, the most objective (and common) option is to measure productivity based on the volume of output. The volume is determined by proceeding from the loading of equipment and the time required for the full cycle of production of a unit of output (taking into account the duration of work shifts).

Attribution of fixed costs to cost.

The main thing is to determine the part that is related to the actual productivity and workload of production equipment. The BMC methodologists recommend to include fixed general production costs monthly during the year in the cost of finished products in proportion to the coefficient calculated as the ratio of the indicator of the actual utilization of production capacities to the indicator of normal utilization of production capacities.

The specified coefficient is calculated according to the following formula:

For example, with normal loading of production equipment, it can produce 1 million units per month. finished products. In fact, during the launch of the equipment, 800 thousand units were produced on it. products. The equipment utilization rate will be equal to 80% (800 thousand units / 1 million units).

For your information.

The procedure for determining the normal productivity of production capacities and the coefficient of their actual load, in proportion to which the constant total production costs written off to the cost of a unit of finished products, is fixed in local regulations.

The BMC methodologists propose to measure normal productivity based on the working hours of the equipment, determined on the basis of the company's established shifts and the duration of the working week, which are considered normal in the current market conditions.

Example 1

Production facilities are represented by two machines, on which the main technological operations are performed and commercial products are produced. The annual fund of working hours when working on one machine is 2,000 machine hours. The total duration of technical breaks and shutdowns for repairs is 100 machine hours per year for each piece of equipment.

The operating time of the equipment will be 7,800 machine hours (2 machines x 2 shifts x 2,000 machine hours - 100 machine hours x 2 machines). The useful fund of the working time of the equipment operation does not include the time of the necessary regulated stops (technical breaks, Maintenance, current and capital repairs).

Let's make the assumption that the loading of production capacities throughout the year will be uniform. Then the average monthly fund of working hours of the equipment is calculated as 1/12 of the annual useful fund, and the average monthly time of normal operation of both machines will be: 7 800 x 1 / 12 = 650 (machine hours).

It remains to choose the actual value of the production of machines for any particular month. For example, it could be 520 machine hours. With such data, the actual load factor of two machines (Kfz) is 0.8 (520 / 650).

If we supplement the situation with the condition that the amount of fixed overhead costs amounted to 2,000,000 rubles, then, taking into account the correction for the actual capacity utilization factor:

• fixed overhead costs in the amount of 1,600,000 rubles will be written off to the cost of finished products. (2,000,000 rubles x 0.8);
• on general expenses on ordinary species activities will be written off costs in the amount of 400,000 rubles. (2,000,000 rubles - 1,600,000 rubles).

With the first amount, no, but how to reflect the second part of semi-fixed costs that are not included in the cost of output?

BMC methodologists also provide an answer to this difficult methodological question.

Accounting for costs not included in the cost price.

In fact, there are not so many options for reflecting these costs in accounting and reporting. As mentioned above, fixed production costs that overestimate the cost of production when the production capacity is not fully utilized, are expenses for ordinary activities. After all, they are of a systemic nature and there is no reason to consider them as one-time other expenses that form the result of other expenses. business transactions not related to core business.

Referring to the report on financial results, the form of which is approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n, then it separately shows (not as part of the cost) commercial and management expenses. These positions are filled in if the enterprise generates an incomplete production cost. Moreover, all these indicators are included in the calculation of profit from sales of products. It is not surprising that the BMC methodologists propose to reflect the costs associated with the underutilization of production capacities, depending on their materiality:

as part of the line "Administrative expenses" of the income statement;

as part of a separate line detailing expenses for ordinary activities, for example, “Other general views expenses for current activities.

It can be assumed, that separate line may be entered in the income statement after selling and administrative expenses, but before sales income (from ordinary activities). How to allocate such other types of expenses for current activities in accounting? To do this, you can use the same overhead account, closing it partly to the costs of the main production, and partly to the sales account. We will show everything said in the correspondence of accounts.

Example 2

In the reporting period, variable costs for the production of finished products, reflected in accounts 20, amounted to 5 million rubles. Fixed overhead costs (account 25) - 2 million rubles, management and general expenses (account 26) - 1 million rubles. Number of GPs - 10 thousand pieces. The utilization rate of production assets is 80%.

The enterprise generates an incomplete production cost of finished products.

The cost of production includes variable costs in the amount of 5 million rubles. This indicator also increases the part of general production costs in the amount of 1.6 million rubles. (2 million rubles x 80%). The remaining part of such costs is 0.4 million rubles. (2 - 1.6) does not form the incomplete production cost of production. The same applies to administrative and general business expenses in the amount of 1 million rubles.

Option 1. Some of the overhead costs are included in administrative expenses. The following entries will be made in the accounting of the enterprise:

			Amount, rub.
Reflected variable costs
Part of general factory expenses added to general business expenses

Option 2. A portion of general production costs is written off separately to profit from sales. The following entries will be made in the accounting of the enterprise:

			Amount, rub.
Reflected variable costs
Factory overhead shown
General expenses shown
Part of general factory costs added to the variable costs that form the cost price
Part of general factory expenses is written off separately as a reduction of sales profit
Reflected incomplete actual cost GP
Separately written off general expenses

As you can see, in both options, the incomplete actual cost of production amounted to 6.6 million rubles, the cost of a unit of GP - 660 rubles. (6.6 million rubles / 10 thousand units). But expenses not included in the cost price are reflected differently in accounting and in the income statement. If the accountant did not exclude part of the overhead costs, then the incomplete actual cost of production would be 7 million rubles. (6.6 + 0.4), and the cost of a unit of GP is 700 rubles. (7 million rubles / 10 thousand units).

Although the overestimation of the indicator is insignificant, about 6% ((700 rubles / unit - 660 rubles / unit) / 660 rubles / unit), this still reduces the profitability of a unit of production and, as a result, gross profit before management and selling expenses.

An attentive reader may notice that we have excluded from the partial cost not all types of fixed costs that may overestimate this indicator. What are these costs?

Cost classification.

The authors of the national commercial chart of accounts proceed from the fact that cost accounts 20-29 are used to group expenses by items, places of origin and other features, as well as calculate the cost of products (works, services). Moreover, to a greater extent, the costs are grouped according to the epicenters of occurrence (main, auxiliary, servicing production, management). The division of costs into conditionally fixed and conditionally variable is not in the national Chart of Accounts and Instructions for its application. Therefore, these types of costs may be present in the costs of any departments, including the main one.

In the situation discussed above, in order not to overload the reader, all the costs of the main production of the enterprise are classified as variables. However, this is a rather rough approximation. For example, the above expenses do not include depreciation on fixed assets, accrued linear method. It, like general production costs, should be distributed between the incomplete production cost and other expenses for ordinary activities.

If we return to the condition of the example and assume that the depreciation of fixed assets amounted to 1 million rubles, then with a load factor of 80%, the amount of 800 thousand rubles. must be left in the calculation of the partial cost (Debit 43 Credit 20), and the balance in the amount of 200 thousand rubles. attributed to other not participating in the calculation this indicator expenses (Debit 26 Credit 20). Note: such a division could be avoided if the depreciation of fixed assets were charged in a different way, for example, by writing off the cost in proportion to the volume of production. Then the "net" variable costs of depreciation of fixed assets would be written off.

Another type of cost in the main production is the wages of workers. Unlike depreciation, it is determined based on the hours worked by the employee. This effectively means that these costs are variable and do not need to be allocated as depreciation of fixed assets. If manufacturing enterprise reduces output, then workers work on a reduced schedule and receive less remuneration, which just relates to output.

Summarize. The underutilization of production capacity should affect the calculation of the cost price and the methodology for accounting for the corresponding costs, which was illustrated by examples. At the same time, variable and fixed costs in relation to the taxation of profits resemble direct and indirect costs. The taxpayer independently determines in the accounting for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services). All other costs will be indirect. This right an accountant can use to bring accounting and tax accounting, establishing the need to separate individual fixed (indirect) costs between the cost of production (direct costs) and other costs of ordinary activities (indirect). By the way, this approach - it allows you to reduce direct costs, some of which may remain in work in progress, unsold finished products, the value of which does not reduce tax base current period. It is logical to reduce “hanging” costs in case of incomplete utilization of production capacities in the same way as it can be done in accounting. And then the tax burden on the manufacturer will be more objective.

"Separate issues related to the procedure for the formation of the cost of finished products in case of incomplete utilization of production capacities."

cost IFRS depreciation