Expenses on elimination of subquality work in projects and installation and construction works, to correction of defects of the equipment because of the organizations of manufacturers, and also the damages and deformations received when transporting to a priobjektny warehouse, expense on audit ( the equipment, caused by defects of anticorrosive protection, and other similar expenses are made at the expense of the organizations which violated conditions of deliveries and performance of work.
In product cost (works, to an usl the expenses of non-capital character connected with improvement of technology and the organization of production, and also with the improvement of quality of production, increase of its reliability, durability and other eksplutatsionny properties which are carried out during production join.
Returnable production wastes are understood as the remains of raw materials, materials, heat carriers and other types of material resources formed in the course of production, which lost in whole or in part consumer qualities and owing to this fact used with the raised expenses or not used directly.
the purchased materials used in the course of production for ensuring normal technological process and for packing of production or spent for other production and economic needs (carrying out tests, control, the contents, repair, operation of the equipment, buildings, constructions, other main fund, and also spare parts for repair of the equipment, wear of the tools, adaptations, stock, devices and other means of labor which are not carried to fixed assets wear of overalls and other invaluable subjects;
expenses, directly connected about production, caused by technology and the organization of production, including material inputs and expenses on compensation of the workers occupied with production, expenses on control of productions and qualities of products, to maintenance both guarantee supervision of production and elimination of the shortcomings revealed in the course of its operation;
costs of development of the new organizations, productions, check of readiness of the new organizations, productions to their input in operation by complex approbation of all cars and mechanisms with trial release of production provided by the project, adjusting;
costs of production service: on ensuring production with raw materials, materials, fuel, energy, the tool, other means and objects of the labor; on maintenance of the fixed business assets in working order (expenses on technical inspection and leaving, on carrying out the current, average and capital repair. Costs of carrying out modernization of the equipment, and also reconstruction of objects of fixed assets do not join in product cost;
The provision on structure of expenses and PBU 10/99 is defined that expenses on usual kinds of activity are the expenses connected with production and sale of production, acquisition and sale of goods. Expenses which implementation is connected with performance of work (rendering to an usl are also considered as such expenses.
Payments for maximum permissible emissions (dumping) of the polluting substances in environment are made due to product cost, and payments for their excess - at the expense of profit, being at the command users of nature.
Expenses on creation new and to improvement of the applied technologies, and also on improvement of quality of production, the research, developmental works connected with carrying out, creation of new types of raw materials and materials, production re-equipment, do not join in product cost.
expenses on a preparatory work in the extracting branches: additional exploration of fields, cleaning of the territory in a zone of open mining operations, platforms for storage of the fertile layer of earth used at the subsequent recultivation of lands, the device of temporary access roads and roads for export of the got raw materials, other types of works;
The expenses connected with audit and the audit inspection of financial and economic activity of the organization which is carried out at the initiative of one of founders of this organization do not join in product cost. Expenses on creation and improvement of systems and control facilities of capital (investment) character do not join in product cost.