Other expenses
11. Other expenses include:
(as amended by the Order of the Ministry of Finance of the Russian Federation dated 18.09.2006 No. 116n)
expenses related to the provision for a fee of the organization's assets on temporary use (temporary possession and use) (taking into account the provisions of paragraph 5 of this Regulation);
expenses related to the provision for a fee of rights arising from patents on inventions, industrial designs and other forms of intellectual property (taking into account the provisions of paragraph 5 of this Regulation);
(as amended by the Order of the Ministry of Finance of the Russian Federation dated 30.03.2001 No. 27n)
expenses related to participation in the charter capital of other organizations (taking into account the provisions of paragraph 5 of this Regulation);
expenses related to the sale, disposal and other write-off of fixed assets and other assets, different from cash (excluding foreign currency), goods, products;
interests paid by the organization for the use of monetary funds (loans, borrowings);
expenses related to the payment of services provided by credit institutions;
allocations to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of conditional business activities;
(paragraph introduced by Order of the Ministry of Finance of Russia dated 30.03.2001 No. 27n)
paragraph deleted - Order of the Ministry of Finance of Russia dated 18.09.2006 No. 116n;
paragraph deleted - Order of the Ministry of Finance of Russia dated 18.09.2006 No. 116n;
fines, penalties, and default interest for breach of contract terms;
reimbursement of losses caused by the organization;
losses from previous years recognized in the reporting year;
amounts of accounts receivable for which the statute of limitations has expired, other debts that are not recoverable;
exchange differences;
the amount of asset write-downs;
(as amended by Order of the Ministry of Finance of Russia dated 30.03.2001 No. 27n)
disbursement of funds (contributions, payments, etc.) related to charitable activities, expenses incurred in organizing sports events, leisure, entertainment, cultural and educational events and other similar events;
(paragraph introduced by Order of the Ministry of Finance of the Russian Federation dated 30.03.2001 No. 27n)
other expenses.
(as amended by Order of the Ministry of Finance of the Russian Federation dated 18.09.2006 No. 116n)
13. Other expenses also include expenses arising as a result of extraordinary circumstances in business activities (natural disasters, fires, accidents, nationalization of property, etc.)
Source: Order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 33n (as amended on 27.04.2012) "On Approval of the Instruction on Accounting for Organization Expenses" PBU 10/99 (Registered by the Ministry of Justice of the Russian Federation on 31.05.1999 No. 1790)
Морфология
Род
Понятие «расходы прочие» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | расхода прочего | расходов прочих |
| Д | расходу прочему | расходам прочим |
| В | расход прочий | расходы прочие |
| Т | расходом прочим | расходами прочими |
| П | расходе прочем | расходах прочих |