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Plan of accounting in the accounting area

Rahunok 99 "Nadzvichaini vitrati"

On rahunku 99 "Nadzvichaini vitrati" is carried out oblik vtrat i vitrat, povyazyanykh z podiami opo operatsiami, yakі vіdіznyayutsya vіd zvichayno diyalnostі pіdpriєstva, ta not ochіkuyutsya, scho vony voprosyvatimutsya periodichesko abo in kozhnomu zvіtnomu periodi.

For debit rahunku vidobrazhaetsya suma viznanikh vitrat, for a loan - written off for a raunch 79 "Financial Results".

Before vitrat od Nadzvychaina sytuatsia podіy vіdnosyatsya yak pryamі vtrati for naslіdkami Tsikh podіy so i vitrati on zdіysnennya zahodіv, pov'yazanih іz zapobіgannyam that lіkvіdatsієyu such naslіdkіv (vіdshkoduvannya, splat storonnіm organіzatsіyam, zarobіtna board pratsіvnikіv, zaynyatih on vіdnovlyuvanih robots vartіst vikoristanih sirovini that Матеріалів тощо).

Рахунок 99 "Nadzvichainі vitrati" має такіі subrahunki:

991 "Struggle against the devil's dexterity"
992 "Into the Technogenic Disasters and Avarities"
993 "Інші надзвичайні витрати"

On subrakhunka 991 "To spend in verse verse" is carried out oblik vtrat vіd stihіynogo dashing (pove, zemletrus, hailstones).

On the subrakhunka 992 "Vtrii vіd technogenic catastrophes and avariy" conducted oblk incurred, incurred by the result of technological disasters and accidents, and became on the very basis of the most frequent impairment.

On the subrakhunka 993 "Internazvichaini vitrati" is carried out in the amount of investments of the most overachievered sub-items.

Рахунок 99 "Nadzvichaini Vigrati" кореспондує