Success 

What substances, materials, products are production waste. Industrial waste. Stages of waste disposal from enterprises

Removal, processing and disposal of waste from hazard classes 1 to 5

We work with all regions of Russia. Valid license. Complete set closing documents. Individual approach to the client and flexible pricing policy.

Using this form you can leave a request for services, request commercial offer or get a free consultation from our specialists.

Send

The term “waste” usually means household, street and construction waste, everything unnecessary and non-toxic that accumulates as a result of enterprise activities, as well as hazardous and toxic elements and materials that require special disposal conditions. That is, all waste is divided into two large groups - production and consumption. Each group has regulatory rules regarding collection, sorting, transportation and disposal.

Municipal solid waste

Human waste constitutes quite a large group. Solid waste includes food products that have become unusable or have lost their consumer qualities, disused clothing, footwear, packaging materials, old household appliances, and construction waste. This type of waste tends to grow year by year. On average in cities and populated areas Russia accumulates more than 60 tons of garbage. It would be enough to fill the territory of a medium-sized European country.

Solid waste from residential areas is classified according to the following factors:

  • Source.
  • Level of development of the region.
  • Standard of living and culture of the population.
  • Customs of the inhabitants.
  • Season of the year.

A third of the structure of garbage and other waste is packaging and containers, which slowly decompose under natural conditions. Household waste is multi-component in quality. Some of them quickly rot to form substances that can pollute the soil, surface water bodies and underground aquifers.

Contains solid household waste meet:

  • Organic waste - food debris, branches, fallen leaves, paper, leather, cardboard, wool.
  • Artificial components - glass, plastic, rubber, textiles, metal.

Waste may contain harmful and hazardous to human health and environment materials:

  • Household chemicals - varnishes, paints, cosmetics, fertilizers, washing and cleaning chemicals, fuels and lubricants.
  • Devices containing mercury, radioactive and heavy metals– lamps, batteries, batteries.
  • Garbage from medical institutions - used instruments, dressings, expired medications.

Hazardous waste can cause harm even at the stage of collection and transportation. Therefore, hermetically sealed containers with appropriate markings are provided for them. Vehicles in which hazardous waste was transported are processed after each transportation. Staff regularly undergo safety training.

Solid household waste that is not classified as hazardous is collected in open containers at specially equipped sites. In apartment buildings there are garbage chutes and waste is collected in reception chambers. Their removal is carried out by licensed companies that won the tender for this type of activity.

Currently, there are several ways to dispose of solid household waste:

  • Compaction and storage in landfills.
  • Burial in special places.
  • Burning.
  • Recycling of useful components.

Organizing landfills and landfills is not difficult technical support. However, this disposal method cannot solve the problem of increasing volumes of garbage. Combustion can partially solve the problem; the thermal process produces thermal energy, which is used in the energy systems of large cities. But serious damage to the environment is caused by smoke from stoves, which contains toxic compounds.

The whole world is moving along the path recycling solid household waste. In Russia, these technologies are just beginning to develop. Containers for collecting various types of waste appear in courtyards, and enterprises are created for processing paper, metals, plastic, packaging materials, and organic residues. It is estimated that up to 85% of garbage can be recycled, the rest must be disposed of. Main problem– waste sorting.

SanPiN standards for municipal solid waste determine:

  1. Removal must be carried out regularly: winter time– 1 time every 3 days, in summer – daily. The deadlines are set by local authorities.
  2. Household waste is collected in metal containers of various sizes.
  3. Containers are installed on flat areas with good access roads, at a distance of 20 to 100 meters from a residential building or enterprise.
  4. Collection containers are washed and sanitized regularly. IN summer time– 1 time every 10 days.
  5. IN residential complexes Sites should be organized for the collection of bulky and construction waste.

There are indicative standards that allow you to make calculations on the mass and volume of solid household waste. In residential complexes with centralized heating, water supply and sewerage, the standard is 200 - 300 kg per person, in institutions - 160 kg per person or place. IN major cities and in megacities the standard may be increased.

Amendments to the law on solid household waste came into effect this year. Now operators - legal organizations or private entrepreneurs authorized by local authorities - are responsible for the collection, transportation and disposal of waste. Payment is made to a separate utility service.

Liquid household waste

Liquid household waste is generated in houses that are not equipped centralized systems water supply and sewerage. They accumulate in cesspools or closed basements. Liquid waste includes:

  • Drains from the bathroom, shower, washing machine and dishwasher.
  • Fecal waste.

Liquid waste does not have any recycling components. The ammonia, methane, sulfur dioxide and other toxic substances they contain can contaminate soil, water bodies, groundwater. Therefore, liquid waste must be regularly removed and neutralized.

Waste transportation is carried out by organizations that have specially equipped sewer trucks. Using a vacuum pump, liquid fractions are supplied through a hose into a container mounted on the car platform.

Disposal of liquid household waste is a troublesome matter for local authorities and environmentalists. Currently, provision is made for the organization of septic tanks - special reservoirs where waste is purified to safe fractions. The procedure is carried out on site treatment facilities. Burial is allowed in designated landfills on land not intended for agriculture. A promising direction is the combustion of wastewater to produce energy.

Industrial waste

Industrial waste is a broad concept. They include waste generated during production cycles, leftover raw materials, packaging, and containers. All waste components fall under 4 hazard classes according to the degree of impact on the environment - from extremely dangerous to practically safe. Collection, transportation and destruction of waste is carried out in accordance with accepted SanPiN standards. They are carried out by organizations licensed for this type of activity.

Waste solids from industrial plants include:

  • Substances that are formed during physical, chemical and mechanical processes in production.
  • Waste rock waste from mining operations.
  • Gases and liquids that accumulate in traps.

Classification of solids industrial waste:

  1. Source of origin. As a rule, this is a branch of industry - chemical, metallurgical, coal, woodworking.
  2. Condition – solid, liquid, gas. The peculiarity is that each fraction is utilized using a separate technology.
  3. Hazards to people and the environment.
  4. Based on general properties. For example, on density. The higher the density, the more difficult it is for the waste to be processed.

Industrial waste includes not only production and consumption products, but also mechanisms, machines, equipment, and electronic devices that have become unusable.

All waste is collected depending on the fraction. Solid - in containers with sealed lids, liquid - in containers, gaseous - in special tanks.

Solid waste from production

The main sources of solid industrial waste are:

  • Energy – ash and slag at fuel power plants.
  • Metallurgy – slag, molding residues, coke.
  • Woodworking – sawdust, shavings, knots.
  • Chemistry and petrochemistry – flotation residues, substances of various fractions.

They may contain toxic elements - compounds of phosphorus, fluorine, arsenic, mercury and inert elements - alumina, gypsum, chalk.

Depending on the volume of solid industrial waste, they are divided into: small and large-tonnage. Large-scale waste annually amounts to millions of tons. Their processing plays an important role.

Currently they are used for:

  1. Reclamation of lands disturbed by mining. All mining enterprises and mines are required to do this.
  2. For filling roads and dams.
  3. In the production of building materials.
  4. IN agriculture.
  5. For biogas production.

For the disposal of solid industrial waste, recycling, burial and destruction are used. Solid waste processing makes it possible to obtain secondary raw materials, but this is a very costly process.

Disposal is carried out at designated landfills with technical structures that prevent pollution of land, air and water. This is the most common way to dispose of waste, but it takes up hundreds of thousands of hectares of land suitable for agriculture.

Complete destruction of industrial waste from the energy complex is carried out at thermal plants. The method is not without its drawbacks; during the combustion process, harmful gases and ash and cinders are formed.

Liquid industrial waste

During the production process, liquid fractions of waste are formed, these include:

  • Emulsions.
  • Fats and lubricants.
  • Oils.
  • Liquid components containing radioactive impurities.

Liquids are classified into 5 hazard classes. Among the most dangerous is mercury, highly dangerous - sulfuric acid, moderately hazardous - oil, slightly hazardous - petrochemical waste.

Liquid industrial waste is collected in hermetically sealed tanks and transported to specially equipped landfills. Industrial waste is recycled there. There are several ways to neutralize liquid fractions:

  • Neutralization with chemicals.
  • Thickening by mixing with clay.
  • Combustion in reactors or cyclic furnaces.

Liquid waste from the energy complex cannot be disposed of. They pose a threat to environmental well-being - they can poison the soil and groundwater. Supervisory authorities must closely monitor the correct collection, transportation and disposal of this type of industrial waste. Serious penalties can solve the problem of illegal dumping.

Gaseous industrial waste

Gaseous wastes include:

  • Emissions from industrial furnaces.
  • Emissions from ventilation units, dryers.
  • Exhaust gases from technological installations.

These gases have a strong odor and contain toxic dust and liquid particles. Industrial waste from the energy complex often contains toxic substances such as nitrogen oxide, perchloric and fluoric acids, and carbonates.

The basis for the classification of gaseous industrial waste is the source and content of harmful impurities:

  1. Oil refining – hydrogen sulfide, ammonia, carbon monoxide.
  2. Recycling natural gas– methane, mercaptans.
  3. Production of acids and alkalis – oxygen compounds of sulfur, nitrogen oxides.
  4. Fertilizer production – ammonia, hydrogen sulfide, trimethylamines.
  5. Production of fats, oils, alcohols - formaldehyde, phenol, acetylene.

Gaseous waste from the energy complex requires neutralization. For this purpose, production uses mechanical and wet dust collectors, filters of various designs - fiber, cassette, grain, oil.

Most waste gases are easily disposed of by combustion. Thermal energy is used for production needs. For combustion of gases with high stability - cupola, blast furnace - special techniques are used. Another way to neutralize gases is by passing them through a catalyst bed.

To prevent pollution from industrial waste, consumption standards have been developed for each industry. In addition, each enterprise is required to keep records of the amount of waste that is generated during the day, month and year of operation and comply with limiting standards for working with high-risk waste. An inventory of waste and waste materials is carried out every 5 years.

Domestic and industrial waste pose a threat to human life and health. Requires the development of modern and safe ways their disposal, otherwise the planet will turn into a big dump.

PRODUCTION WASTE

PRODUCTION WASTE remains of materials, raw materials, semi-finished products generated during the manufacturing process and which have lost, in whole or in part, their useful or physical properties(products formed as a result of physical and chemical processing of raw materials, mining and enrichment of minerals, the production of which is not the purpose of this production process, substances captured during waste gas and wastewater treatment).

Ecological encyclopedic dictionary. - Chisinau: Main editorial office of the Moldavian Soviet Encyclopedia. I.I. Dedu. 1989.

PRODUCTION WASTE
residues of raw materials, materials, semi-finished products formed during the production of products or performance of work and which have lost completely or partially their original consumer properties; associated substances newly formed during the production process that are not used. Industrial waste includes host and overburden rocks generated during mining, by-products, agricultural waste (Temporary methodological recommendations on conducting an inventory of waste disposal and storage sites in Russian Federation. Letter of the Ministry of Natural Resources of Russia dated July 11, 1995 N 01 -11/29-2002.)

EdwART. Terms and definitions for environmental protection, natural resource management and environmental safety. Dictionary, 2010

Production waste

residues of raw materials, materials, semi-finished products formed during the production of products or performance of work and which have lost completely or partially their original consumer properties; associated substances newly formed during the production process that are not used. Production waste includes host and overburden rocks generated during mining, by-products and associated products, agricultural waste (Temporary guidelines for conducting an inventory of waste disposal and storage sites in the Russian Federation. Letter of the Ministry of Natural Resources of Russia dated July 11, 1995 N 01 -11 /29-2002).

EdwART. Dictionary of environmental terms and definitions, 2010


  • CONSUMPTION WASTE
  • PRODUCTION AND CONSUMPTION WASTE

See what “PRODUCTION WASTE” is in other dictionaries:

    Production waste- - remains of raw materials, materials, substances, products, items formed during the production of products, performance of work (services) and which have lost completely or partially the original consumer... ... Encyclopedia of terms, definitions and explanations of building materials

    production waste- Residues of raw materials, materials, semi-finished products formed during the production of products or performance of work and which have lost completely or partially their original consumer properties. [GOST R 17.0.0.06 2000] [ Federal law dated June 24, 1998 No. 89 Federal Law ... Technical Translator's Guide

    Residues of raw materials, materials, semi-finished products formed during the production of products or performance of work and which have lost completely or partially their original consumer properties; associated substances newly formed during the production process, not... ... Dictionary of business terms

    Residues of raw materials and materials formed in the production process due to its technological features, imperfect technology, inevitable technological losses. Most often, production waste can be recycled. Raizberg B.A.,... ... Economic dictionary

    Production waste- (industrial waste) – part of the output (products understood in in a broad sense), V at the moment can't find time useful application. The time mentioned here is not accidental: what is recognized as waste today, tomorrow through the use of effective... ... Economic and mathematical dictionary

    production waste- 3.11 production waste: Residues of raw materials, materials, substances, products, objects formed during the production of products, performance of work (services) and which have lost completely or partially their original consumer properties. Note K... ... Dictionary-reference book of terms of normative and technical documentation

    PRODUCTION WASTE Great Accounting Dictionary

    PRODUCTION WASTE- residues of raw materials and basic materials obtained during the production process, as well as when using fuel, petroleum products and other materials. Industrial waste is generated due to technological production conditions, as well as due to... ... Large economic dictionary

    Production waste- diverse in composition and physics chemical properties residues formed in the production of metal products: fine ore, ballast part of mineral raw materials separated during enrichment, ash and slag formed during... ... Encyclopedic Dictionary in metallurgy

    Production waste- – part of the material resources lost during the production process. Industrial waste and by-products (useful products complex processing raw materials, the production of which is not the purpose of this enterprise) can serve as secondary raw materials.… … Commercial power generation. Dictionary-reference book

Books

  • Solid waste. Recycling technologies, control methods, monitoring. Textbook, M. D. Kharlamova, A. I. Kurbatova. Set out general principles planning and organizing work on handling solid waste production and consumption, environmental, economic and technological aspects of their storage and principles...
  • Solid waste: recycling technologies, control methods, monitoring, 2nd ed., rev. and additional Textbook for academic bachelor's degree, Anna Igorevna Kurbatova. This textbook will help future environmentalists and natural resource users navigate issues of planning and organizing work in the field of industrial waste management and...

There is no general classification of consumer and industrial waste. Therefore, for convenience, the basic principles of this division are often used.

Principles of dividing waste into types

So, the structure of the basic principles is represented by the following elements:

  • by source of education (industry);
  • by state of aggregation;
  • by production cycles;
  • by areas of use.

Let's take a closer look at each of them.

By industry

This classification of waste in practice has received greatest distribution. It is built on an industry principle. The largest share is occupied by the classification of industrial waste, among which we can distinguish: waste from non-ferrous or coal, chemical and

By state of aggregation

This classification of waste allows them to be more accurately identified as liquid, solid or gaseous. This division is important when choosing a technology for their storage, further processing or destruction.

Thus, gaseous waste should be stored in specialized tanks, liquid waste - in sealed containers, and solid waste - in containers, on sites or landfills.

To determine the technology for their processing, a classification of waste into classes, represented by the degree of explosion hazard and flammability, should be used. We must not forget about their toxicity.

By production cycles

Sometimes a classification is used that is organized according to industry principles.

This allows them to be detailed by technological stages of product manufacturing to identify operations during which any by-products may be formed.

An example would be chemical industry, in which, during the synthesis of organic substances, bulky residues may be formed that are not provided for by the production process (during distillation or rectification).

The classification of waste into classes discussed above is aimed at considering the issue of their use as recyclable materials. Therefore, such ranking reflects primarily quantitative indicators, and only then qualitative ones.

Physico-chemical properties of garbage

Classification of waste according to physical and chemical properties has important when assessing their impact on the environment. This, of course, applies to dangerous and toxic components.

The World Health Organization has developed a classification of waste according to hazard class, adopted by the UN in the form of an environmental protection program. It includes a list of dangerous and toxic components that are released in the same list includes the following substances: arsenic, pharmaceuticals, various organohalogen compounds and, of course, mercury.

As a characteristic of the toxicity of substances, the coefficient of the lethal dose is taken, when used, half of the experimental animals died.

Separation of waste by hazard

Waste hazard classification is based on concentration toxic substances, which they contain. Several components are also taken into account.

IN recent years V European countries classification of waste by hazard class is based on its environmental friendliness. However, this approach is imperfect, since it complicates the process of assessing them as raw materials for further consumption in the production sector.

Using waste as a raw material base for production

One of the main tasks of any commercial and production activities- achieving savings in energy and raw materials. Therefore, in modern conditions management, there is a convergence of the interests of potential consumers and producers who own modern production facilities and technologies for using waste as raw materials.

Unlike primary raw materials, waste cannot be targeted in advance to a specific area of ​​use. Thus, the same waste is used in different production areas. Therefore, for a reasonable classification on this basis, it is advisable to know some of them distinctive features. Thus, all waste can be combined into three main groups:

  1. They have such unfavorable characteristics as lack of uniformity of composition and purity. The reasons for this are different degrees of wear, contamination, climatic factors. Despite the fact that these characteristics are stochastic in nature, they are used to determine waste processing technologies and the quality of the resulting products, taking into account a complex of economic and environmental problems.
  2. Solid household waste, the classification of which is based on the possibilities of use as In other words, a certain set of characteristics is specified that can be measured and included in the technical specifications, as well as regulatory and technical documents responsible for the optimal directions for waste processing.
  3. Since primary raw materials tend to turn into waste during the production process, along with the loss or deterioration of some consumer qualities, updated properties are acquired that were uncharacteristic of the analogue at the initial stage.

Therefore, the description of waste should be based on determining for each individual type of characteristics that must be measured and the effective direction of its use.

Classification of waste according to technical characteristics

Based on the division of substances that are released during the production process, they can be combined into two main groups:

  • properties that are important for a particular material are measured in mandatory in determining traditional ways of use;
  • newly acquired properties, their measurement is necessary when identifying new and unconventional ways to use recyclable materials.

The properties of the first group are determined by studying the corresponding scientific literature and regulatory and technical documentation.

For waste with newly acquired properties, techniques are required that are unified as methods for measuring their properties, as well as identifying other necessary properties.

Classification of household waste

Household waste may include household items unsuitable for subsequent use, food products and goods that have lost their consumer properties. This category also includes municipal solid waste, the classification of which is determined by the following elements: garbage and household garbage.

The composition of this type of waste depends on the following factors: the level of development of the region and country, the cultural level of the population and its customs, the time of year, etc. About a third of all solid waste - packaging material, the number of which is constantly increasing.

The classification of household waste is based on multicomponent and heterogeneous composition, low density and instability (ability to rot). Residential buildings, as well as trade, sports and other enterprises and organizations are accepted as sources of waste generation.

Such waste includes the following types:

  • cardboard (paper);
  • large materials;
  • food waste;
  • metals and plastics;
  • leather and rubber;
  • glass, textiles and wood.

This is a generalized classification of waste.

Waste disposal

Among the so-called garbage, one can distinguish its main types that need to be recycled.

  1. Household appliances. Its disposal is necessary for all enterprises that do not want to have problems with regulatory authorities. To carry out this process yourself, you need to have legal grounds, confirmed by relevant documentation. In the absence of such permission, a business entity may experience trouble. That's why best option- contact a company that deals with waste disposal professionally.
  2. Plastic, foam, paper, etc. In other words, the material that makes up the packaging. The process of processing this waste includes crushing it, and only then forming it into briquettes and using it as secondary raw materials.
  3. Fluorescent lamps. They are quite attractive for recycling because electronic unit, base and bulb are valuable raw materials. It is known from practice that this garbage cannot simply be thrown away due to the fact that it contains mercury. However, when transferred for recycling, many processing companies require that these raw materials be delivered by the supplier themselves, and this is an additional cost.
  4. Batteries. Today, collection points for this type of waste have already begun to appear. Therefore, the main emphasis of the state should be on propaganda, advertising and awakening consciousness among the population. This product, like fluorescent lamps, is also hazardous to the environment. One battery can pollute about 20 square meters. meters of land around and the time of its decomposition is a quarter of a century. It is also necessary to remember that inside it there are harmful metals such as mercury, cadmium and lead.

Harmful waste in medicine

The classification of waste in medicine is based on the specialization of the relevant institutions. These are mainly used bandages and gauze, human tissue, pharmaceuticals or blood.

All garbage from medical institutions attracts special attention, since it can represent potential danger for the environment.

All waste from healthcare institutions, depending on the level of toxicological, epidemiological and radiation hazard, is divided into five hazard classes.

Thus, class A is represented by non-hazardous waste, which includes substances that have not been in contact with the biological fluids of patients and infectious patients. This class includes non-toxic waste.

Class B includes infectious waste. This may include materials and instruments that are contaminated with patient secretions. Also included here are organic matter after operations.

Hazard class B - very hazardous waste, which includes waste from microlaboratories, as well as materials that were in contact with patients with dangerous infectious diseases.

Class G - waste, similar in structure to industrial waste. These include: chemicals, cyostatics, as well as devices and equipment that contain mercury.

Hazard class D - radioactive waste, which includes waste from medical institutions containing radioactive components.

To summarize, we can say with confidence that proper disposal of waste of all types can be a guarantee of environmental friendliness, and this is so necessary in our difficult modern world.

In this article we will look at accounting for returnable production waste. Let's find out what is considered waste. Let's figure out how the types of waste differ. Let's talk about what documents are used to document waste in a warehouse.

Any manufacturing company will inevitably generate waste. different types. Some of them are later put back into use, others are sold, and others are not to be used. In order to correctly process their capitalization, further use or sale, as well as not make mistakes in calculating taxes, an accountant needs to be armed with accurate knowledge. We will talk about what types of waste are, how they differ, what documents are processed and how they affect taxation.

What is waste?

Waste on manufacturing plant There may be things that have completely or partially lost their consumer properties.

These include:

  1. Residual raw materials;
  2. Own products;
  3. Semi-finished products;
  4. Materials;
  5. Inventory balances;
  6. Heat carriers.

They are divided into two groups:

  • returnable waste;
  • irrevocable.

Important! Returnable waste must be distinguished from all types of materials, distinguished from related products and other assets, since the correct calculation of cost, and, consequently, the tax base, depends on such differentiation.

How are the types of waste different?

The separation of irretrievable and returnable waste is carried out according to their characteristics:

Returnable waste Irrevocable waste
Similarities

Availability of material embodiment *

Are a product of manufacturing processes

Changed/lost properties in full or part of them
Difference
Bring income

For future use:

– in all types of production processes with increasing costs

- for a purpose that does not correspond to the original one

Does not provide economic benefits

Not used in this production, but:

– suitable for the manufacture of other types of goods and products

– possible release as related (by-product) products

Important! When calculating profit from the amount of expenses related to material, it is necessary to subtract the amount of returnable waste, and, on the contrary, add waste classified as irrevocable to them.

Returnable waste also has subtypes.

They are divided into:

  • used - those that are consumed by the company in production operations;
  • unused - those that may be useful for household needs or for sale to other enterprises.

What documents are used to document waste in a warehouse?

Those wastes that are identified during the manufacture of products must be:

  • counted and weighed;
  • delivered to the warehouse.

For delivery and registration of arrival at the warehouse and sale, the following documents are used:

Form name Document
Invoice for transfer of products to the warehouse
Warehouse receipt order
Requirement-invoice, which records the release upon re-entry into production
Invoice for the transfer of goods, containers when moving within the company
A journal that records the safety and movement of products within warehouses
M-8Limit-fence card for releasing when reuse in the manufacture of products
Invoice for shipment to the third party when releasing to another organization
Sales invoice

Important! These documents are the basis on which costs and expenses in accounting and tax accounting respectively. The storekeeper does not indicate the value of the capitalized assets; this is subsequently done by the accounting department by filling out the appropriate columns based on the calculation of the cost of expenses incurred.

In all accounting documents information about expenses must be present.

Such data includes:

  1. Amount of waste;
  2. Units in which they are measured (pieces, kg, m, sq.m);
  3. Price.

Important! Since 2013, organizations can use documents developed by them independently, but subject to their mandatory approval by the manager and indication of the necessary details - those that comply with the requirements of accounting legislation.

Accounting for waste at OSNO

Important! Every day, the accounting service should receive reports from the warehouse manager (another warehouse employee), compiled on the basis of movement through the warehouse, among other goods and materials and waste related to returnables, for the previous day.

The wiring looks like this:

  • D 10-6 K 20 – waste arrived;
  • D 20 K 10-6 – waste is again put into production.

Entries reflecting income from sold returnable waste, classified as other, will be as follows:

  • D 62 K 91-1

When the cost of waste at which it is accepted for accounting is written off, this is reflected by the posting:

  • D 91-2 K 10-6

Example

Sunflower LLC gives a “second life” to oil sludge that has accumulated in tanks during storage. The production process covers the 1st quarter of 2017. Receipt from production is recorded in the warehouse sunflower oil. Its cost was 140,000 rubles. 400 kg of sludge, defined as returnable waste, are taken into account at 6 rubles per kilogram. Then they were put back into production. As a result, oil was produced at a cost of 175,000 rubles. It contains returnable waste in the amount of 2,400 rubles (6 rubles x 400 kg). Income after the sale of products amounted to 225,000 rubles. It includes VAT - 34,322 rubles.

Postings according to OSNO

In the table we look at the contents of the operations:

Contents of operations Debit Credit Amount in rubles
Costs of manufacturing the product – sunflower oil20.1 02; 10; 60; 70; 69 140 000
Posting of waste classified as returnable10.6 20.1 2 400
Cost minus waste43 20.1 137 600
Sales income62 90.1 225 000
VAT on income90.3 68.2 34 322
Write-off of cost90.2 43 137 600
Result from product sales90.9 99 53078

Returnable waste must be received by the accounting service exactly at the moment when it is identified - at the end of the product manufacturing process.

Important! Waste classified as returnable can lead to a decrease in the value of only those material assets, during the development of which they arose.

Reflection in tax accounting

When recording the movement of returnable waste in tax accounting, you must be guided by the following instructions of the Tax Code of the Russian Federation:

  1. When using the accrual method, the cost of waste, defined as returnable, reduces the organization’s costs in the tax period corresponding to the tax period of their secondary receipt into production.;
  2. It should be taken into account that the day on which they were actually used (re-entered into production or on sale) is not taken into account;
  3. It is also necessary to remember that when calculating income tax, when total expenses are reduced by returnable waste, their corresponding documentation using the above registers.

Important! Returnable waste in both types of accounting has the same reflection: their receipt is recorded on the day they appeared, and the decrease in the cost of products occurs in the same tax period.

How waste is valued in accounting

Important! Accounting legislation gives the company the right to use any of the methods by which waste is assessed, regardless of its future purpose (sale or release into production). In this case, it is necessary to prescribe the methodology by which the price is determined, in accounting policy.

Inventory accounting as defined methodological instructions according to the inventories, produced according to:

  1. The price at which they can be used;
  2. Selling price.

Important! If accounting uses the price of waste that corresponds to the possible or estimated selling price, then a situation may arise when the price changes upon sale. In this case, no adjustment is made for the resulting difference. In this case, the company either has other income or a loss.

Valuation in tax accounting

The Tax Office points out that there are two ways to assess waste:

  1. At the possible price of use in production, which is lower than that of the source material;
  2. At the market price when the waste is intended for sale.

Important! In tax accounting there is a difference with accounting, which consists in the fact that in the first there is a dependence of the waste assessment on how it will be used in the future. As in accounting, in tax accounting, if the actual sale price is not identical to the capitalization price, it is not revalued.

Accounting under a simplified taxation system

Income minus expenses

  1. When paying a single tax according to the “Income minus expenses” scheme, the enterprise’s costs must be reduced by the amount of returnable waste when they are put back into production;
  2. When returnable waste is sold, the single tax base increases. At the same time, they are taken into account as expenses.

Income

  1. If the payment of tax from the “Revenue” object is applied, then returnable waste when it is shipped to production is not subject to accounting for taxation;
  2. If a sale occurs, the single tax base increases.

Important! There is no value added tax on returnable waste sold to another company under the simplified tax system.

Accounting for a single tax on imputed income

In contrast to accounting for returnable waste under the main taxation system, an organization that pays a single tax on imputed income, according to the Tax Code of the Russian Federation, cannot sell goods that it itself produces. Returnable waste also falls under this rule. Such an enterprise can sell only purchased goods at retail using the UTII system. If an enterprise produces products on UTII, then in this case it needs to organize separate accounting:

  • When combining “imputation” and the main system - separate accounting for UTII, profit and VAT;
  • When combining “imputed” and “simplified” - accounting for UTII and tax according to the simplified tax system.

Accounting for returnable production waste: questions on returnable waste

Question No. 1. Can usable spare parts remaining after the repair of fixed assets be classified as returnable waste?

Answer: No, it is not possible, just like other values ​​that can be used after repair, reconstruction and modernization of the OS.

Question No. 2. Is it possible in accounting to evaluate returnable waste using methods other than those noted in the methodological recommendations?

Answer: There is a method for assessing reserves according to IFRS (in force in Russia since 2011). This is the use of the lesser of: 1. cost and 2. net sales estimate (estimated selling price minus costs to complete the production process or sale). It is subject to application provided that it is indicated in the company’s accounting policies.

Question No. 2. Is it possible to use the estimated selling price for tax accounting?

Answer: Yes, as a rule, tax authorities do not object to this.

Question number 4. How to calculate the reduced valuation of materials required to use Answer: Tax Code when reusing waste in the production process when calculating profit?

The reduced valuation of waste is determined by the accounting department of the enterprise on the basis of data from economic services, taking into account their variety, the specifics of technical processes, and the usefulness of materials.

Types of production waste

Depending on state of aggregation waste is separated into solid and liquid, and according to the state of education - at industrial, formed during the production process, biological, generated in agriculture, household, radioactive. In addition, waste is divided into flammable and non-combustible, compressed and non-compressible. Depending on toxicity, waste is divided into extremely hazardous, highly hazardous, moderately hazardous, low-hazardous, and non-toxic.

Use and recycling of production waste

Waste that can later be used in production is classified as secondary material resources. To fully utilize waste as secondary raw materials, their industrial classification has been developed, which makes it possible to significantly simplify and reduce the cost of their further processing by eliminating or reducing the cost of their separation.

The first stage of waste management is its collection. After collection, waste is processed, stored or buried.

Waste recycling - important stage in ensuring environmental safety, helping to protect the environment from pollution and preserving natural resources. Waste that can be useful is processed.

Warehousing and disposal of production waste

Waste that cannot be recycled and further use as secondary resources(the processing of which is difficult and economically unprofitable or which are available in excess) are subject to warehousing or burial in landfills and landfills.

There are polygons various levels and class: polygons of enterprises, city, regional. Landfills are equipped to protect the environment. Storage areas are waterproofed to prevent contamination of pound water. The nature of the landfill equipment depends on the type and toxicity class of the waste being stored.

Before disposal at the landfill, waste from high degree humidity dehydrate. It is advisable to compress compressed waste, and burn combustible waste in order to reduce its volume and weight. When pressing, the volume of waste is reduced by 2-10 times, and when burned - up to 50 times. The disadvantages of combustion are high costs, as well as the formation of gaseous toxic emissions. Waste incineration plants must be equipped with highly efficient dust and gas purification systems.

One of the most difficult problems is the collection, processing and disposal of radioactive waste.

Solid radioactive waste is compressed and burned in special installations equipped with radiation protection and a highly efficient system for cleaning ventilation air and waste gases. When burned, 85-90% of radionuclides are localized in the ash, the rest are captured by the gas purification system.

To reduce their volume, liquid radioactive waste is subjected to evaporation, during which the bulk of radionuclides is localized in the sediment. Liquid radioactive waste is temporarily stored in specially equipped containers and then sent to special landfills. In order to eliminate or reduce the risk of groundwater contamination during the final disposal of liquid radioactive waste, solidification methods are used. The waste is cemented to form cement stone, bitumenized, vitrified, and vitrified waste is incorporated into a metal matrix.

Cementing - The simplest method, however, the fixation of radionuclides in the cement stone is not reliable enough, the radionuclides are washed out, and the stone may collapse over time. Bitumenization provides reliable fixation of radionuclides, but with high waste activity, a large amount of radioactive decay heat is released, and the bitumen block can melt (bitumen melting point 130°C). Vitrification - reliable, but also the most expensive method. For high-level waste, the method is used inclusion of vitrified waste into a metal matrix. To do this, glass balls with radionuclides fixed in them are obtained from a glass mass obtained from liquid radioactive waste, they are poured into a matrix along with a low-melting lead-based alloy, then the container is heated, the metal is melted, and the glass balls are fixed in the metal matrix.

Disposal of radioactive waste is carried out in repositories in geological formations. Burial grounds can be installed in the surface layers of soil, massifs rock salt, crystalline rocks. They should be located in places not prone to mudflows, landslides, in seismically safe areas where there is no nearby groundwater.

A radical solution to the problems of protection from industrial waste is possible with the widespread introduction of low-waste technologies - technologies that rationally use all components of raw materials and energy in a closed cycle, i.e. use is minimized natural resources and waste generated. Low-waste technologies provide for a reduction in the material consumption of products; the use of closed cycles of water supply to enterprises, in which purified waste water are sent back to production; the use of waste generated or substances captured by gas purification to produce other products and goods.