OFFICE EXPENSES IN THE CONTEXT OF MODERN APPROACHES TO COST ACCOUNTING

Abstract

The term "office" has long since become one of the most common characteristics of the 21st century economy. Everyone has offices, from a construction organization to an advertising company, from a huge factory with thousands of employees to a small firm with barely ten employees. The functioning of the office is one way or another expenses, and they are very diverse, which determines certain accounting features of them. The article reveals and highlights the specific features of office expenses that must be taken into account when forming an accounting policy, which will allow for the formation of a fairly rational accounting system. These features are: the specifics of regulatory regulation, the significant share of office expenses in total expenses, the variety of these expenses, special approaches to their qualification. It is noted that the office building can be accounted for as one object of fixed assets, or as a set of individual objects of fixed assets or low-value non-current material assets. It is emphasized that the office building can be divided into several objects during its operation. As for office stationery, here the order of displaying costs for its purchase in accounting depends on the term of its operation. Computers, printers, faxes, telephones and other equipment of a similar nature are usually integral attributes of any office. All of them belong to classic non-current assets, as they are operated for more than one year. Their accounting largely depends on their value and on the accounting policy of the business entity. Tax accounting of income tax for office expenses mostly does not contain special nuances. Differences with large payers can arise mostly, either in the case of fixed assets or intangible assets, or if there was an acquisition from risky counterparties. There is no doubt about the economic nature of office expenses. The exception is the so-called dual-purpose equipment, for example: refrigerators, kettles, microwave ovens, coffee makers, heaters, air conditioners, as well as various decorative objects, for example: flowers, trees, aquariums with fish, green spaces.