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Plan of accounting in the accounting area

Рахунок 84 "Інші операційні витрати"

Rakhunok 84 "INSHI operatsіynі vitrati" priznacheno for oblіku operatsіynih vitrat, scho not vіdobrazhayutsya on іnshih rahunkah class 8. Tsі vitrati Je vitratami zvіtnogo perіodu, Yakscho not included to the warehouse virobnichoї sobіvartostі produktsії, robіt, poslug. Zokrema to іnshih operatsіynih vitrat vklyuchaєtsya vartіst robіt, poslug storonnіh of companies, scrip podatkіv, zborіv (obov'yazkovih platezhіv) krіm podatkіv on Prybutok, vtrati od coursework rіznits, znetsіnennya zapasіv, psuvannya tsіnnostey, write-downs that utsіnki aktivіv, scrip fіnansovih sanktsіy toscho .

Strahovі organіzatsії mozhut oblіkovuvati on tsomu rahunku vitrati on reinsurance viplatu that the insurance sum that the insurance vіdshkoduvan.

For debit rahunku 84 "INSHI operatsіynі vitrati" vіdobrazhaєtsya scrip viznanih vitrat for credit - write-downs on rakhunok 23 "Virobnitstvo" vitrat, SSMSC directly vklyuchayutsya to virobnichoї sobіvartostі produktsії (robіt poslug.), To dopomіzhnih costs (pіdsobnih) virobnitstv on rahunki class 9 - virobnichih overhead vitrat, admіnіstrativnih i zbutovih vitrat, abo on rakhunok 79 "Fіnansovі results," Yakscho pіdpriєmstvo not zastosovuє rahunki class 9.

Rakhunok 84 "INSHI operatsіynі vitrati" koresponduє