Direct and indirect costs
For the purposes of this chapter, expenses incurred in the production and realization during the reporting (tax) period are divided into:
1) direct;
2) indirect.
Direct expenses may include, in particular:
(as amended by Federal Laws dated 29.05.2002 No. 57-FZ, dated 06.06.2005 No. 58-FZ)
material expenses determined in accordance with subpoints 1 and 4 of paragraph 1 of article 254 of this Code;
(as amended by Federal Law dated 29.05.2002 No. 57-FZ)
expenses for the payment of labor to personnel participating in the production process of goods, performance of works, and provision of services, as well as expenses for mandatory pension insurance, allocated for financing the insurance and accumulative parts of the labor pension under mandatory social insurance in case of temporary incapacity for work and in connection with motherhood, mandatory medical insurance, mandatory social insurance against accidents at work and occupational diseases, accrued on the aforementioned amounts of labor payment expenses;
(as amended by Federal Laws dated 29.05.2002 No. 57-FZ, dated 06.06.2005 No. 58-FZ, dated 24.07.2009 No. 213-FZ)
amounts of accrued depreciation on fixed assets used in the production of goods, works, and services.
(as amended by Federal Law dated 29.05.2002 No. 57-FZ)
Indirect expenses include all other expense amounts, excluding non-operating expenses determined in accordance with Article 265 of this Code, incurred by the taxpayer during the reporting (tax) period.
(as amended by Federal Law No. 57-FZ dated May 29, 2002)
The taxpayer independently determines in the accounting policy for tax purposes the list of direct expenses related to the production of goods (performance of works, provision of services)
Source: "Tax Code of the Russian Federation (Part Two)" from August 5, 2000 No. 117-FZ (amended on December 3, 2012)
Морфология
Род
Понятие «прямые и косвенные расходы» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | прямого и косвенного расхода | прямых и косвенных расходов |
| Д | прямому и косвенному расходу | прямым и косвенным расходам |
| В | прямой и косвенный расход | прямые и косвенные расходы |
| Т | прямым и косвенным расходом | прямыми и косвенными расходами |
| П | прямом и косвенном расходе | прямых и косвенных расходах |