Start here. Prodolzhenie.Ponyatie and classification of costs in accordance with Art. Read additional details here: Scott M. Kahan. Tax Code, the costs are recognized as reasonable and documented costs (losses), exercise (sustained) taxpayer. Expenditures are divided into costs that are associated with the implementation and production, and non-operating expenses. The costs associated with production and sales, include: development costs natural resources, the costs of voluntary and compulsory insurance, the costs associated with implementation of works, sales and purchases of goods (works, services, property rights), provision of services, custody and delivery of goods, the manufacture or production, costs of repair and maintenance, maintenance and operation EY funds and other assets, and to maintain them in good repair (actual) state spending on research (research) and development activities; other costs associated with the production and / or implementation. Costs associated with implementing and / or production, can be divided: the cost of labor, and on material costs, the amounts of accumulated depreciation, etc. on the costs. When different cost bases are the same, can be attributed to several groups of expenditure, the taxpayer may own determine exactly which group it will carry these costs.
The order of allocation of these costs to a particular group of costs is reflected by the taxpayer in its accounting . costs. Article 265 of the Tax Code in of sales expenses include reasonable expenses of the company that are not directly connected with the production process and the implementation of services, works, goods (Article 265 of the Tax Code of Russia). For example, non-operating expenses include: court costs and arbitration fees (paragraphs Ten, paragraph 1, Art.