They are considered commercial expenses for ordinary activities. They are not subject to standardization and are included in expenses in full in the period in which they were incurred, if this complies with the accounting policy of the organization (clauses 5, 7, 9 and 20 of PBU 10/99, approved by order of the Ministry of Finance dated 06.05.99 No. 33n).
As follows from the Instructions for the Application of the Chart of Accounts, approved by the Order of the Ministry of Finance dated 31.10.2000 No. 94n, these expenses are entered into the debit of account 44 “Sales Expenses”.
To reflect advertising expenses in accounting for different situations, appropriate entries are needed.
This is reflected in the following accounts:
The content of the senegal email list transaction carried out for the purpose of promoting goods or services Debit Credit
Payment of advertising agency bills (for the production and placement of a banner, demonstration of a video, etc.) 44 60
Distribution of finished products of our own production 44 43
Distribution of purchased products 44 41
Distribution of exhibition samples not intended for sale 44 10
Accounting for advertising expenses when profit increases in a period
As revenue increases, the maximum amount of standardized advertising costs that are taken into account when calculating the tax also increases.
If excess promotion expenses were incurred in the previous reporting period, they can be taken into account in subsequent reporting periods of the same year. This situation causes a temporary difference in accounting, which represents a deferred tax asset identical in size to the amount of excess advertising costs.
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Let's assume that the trading company's expenses for producing prizes for the winners amounted to 30,000 rubles (including VAT of 3,500 rubles). This exempts the organization from paying VAT under Article 145 of the Tax Code of the Russian Federation.
The company received revenue from the sold goods:
in the first quarter – RUB 2,000,000.
for half a year – 4,000,000 rubles.
Clause 2 of Article 285 of the Tax Code of the Russian Federation establishes that the reporting periods are the first quarter, six months and one year. In the absence of other advertising expenses in the specified periods, the maximum amount of standardized expenses is calculated as follows: first quarter − RUB 2,000,000 × 1% = RUB 20,000.
In this reporting period, advertising expenses in the same amount are subject to accounting, since 20,000 is less than the total amount of expenses incurred of 30,000 rubles.
Half a year - 4,000,000 × 1% = 40,000 rubles. 10,000 rubles are taken into account (30,000 - 20,000).
The increased amount of advertising costs could also be included in the expenses if their cost had increased. For the half-year, 10,000 rubles (40,000 - 30,000) can be written off.
In the accounting report, these transactions look like this: