Bazhenov A.A., Shein Yu.A. Problems of Reflection in the Accounting of Purchased Energy Organizations

Abstract: The article discusses and analyzes the qualifications of the acquired entity for its energy production and economic activity. It is established that, as a rule, in practice, purchased energy (electricity, heat, gas, etc.) are classified as services, making them a one-time recognition as an expense on ordinary activities for the acts of services rendered. At the same time, the current legislation suggests that energy is a commodity and that they are organizations of inventories. The research methodology is based on the dialectical method of cognition involves the study of economic relations and the development of phenomena and relationships, methods of system and comparative analysis, economic-mathematical analysis of data, methods of synthesis, graphical modeling, methodology, theory, statistics and mathematics. The analysis found that the energy of the acquired entity are of inventories rather than services. However, when energy qualification as inventory is necessary to consider that they are due to the technological features it can not be capitalized to the warehouse. However, the design of the primary registration documentation must be such as to account for inventories to nullify the risks of the value-added tax and corporate income tax.

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