A reserve for upcoming vacation expenses in the medical organizations tax accounting

Abstract

The article is devoted to the analysis in the tax accounting of medical organizations of the formation and use of the reserve of upcoming expenses for the payment of employee leave. It is noted that the formation of such reserves is the right, not the obligation of economic entities. The specifics of determining the amounts allocated to the reser and included in tax expenses are considered. It is noted that the formation of such reserves is the right, not the obligation of economic entities. The specifics of determining the amounts allocated to the reserve and included in tax expenses are considered. It is noted that they can relate to both direct and indirect costs, depending on the categories of employees of the company — directly related to the provision of the service or not. The specifics of considering such expenses in medical companies and institutions were noted — even the amounts of the reserve related to direct expenses can be fully related to the expenses of the period without distribution to the balances of work in progress — this is provided for by tax legislation for entities providing services. Details of provision expenditure and provision balance transfer for the next tax period are shown. We considered practical situations to determine the amounts of contributions to the reserve, as well as the transfer of the unused part of the reserve to the following periods.