th obtaining and servicing loans are included in operating expenses in the period in which they were produced .. 9. Accounts receivable
.1. Overdue receivables, obligations not secured by a pledge, surety, bank guarantee and the retention of the property of the debtor, as well as other remedies provided by law or contract, to accept questionable.receivables with expired legal term (three years) transfer from the category of questionable hopeless and write off losses.is made at the expense of economic results.
.2. Translation of long-term debt in the short term is not made.number 2.accounting policy for tax purposes in 2010. on the organization of "Mashtorf" provisions
.1. To establish that the accounting, processing of primary documents for tax accounting, preparation and submission of data for tax returns prepared by a specialized organization of LLC "Law and Finance" under a contract for outsourcing (accounting and legal) services № 17 of 01.10 .2005.
.2. To establish that the tax reporting provides deputy. chief accountant under control of chief accountant.
.3. Establish the organization, forms and methods of tax accounting on the basis of existing regulations: Tax Code of the Russian Federation (parts one and two) the amendments made by the Federal Law of 21.07.2005 № 101-FZ, № 106-FZ, 107-FZ of 22.07.2005 № 117-FZ, 118 - Federal Law 119-FZon taxes and duties of the Russian Federation adopted in accordance with the Tax Code
.4. Set the computer technology account information, organizing tax accounting in 2010 from the use of software "1C: Accounting 8.2." p align="justify"> .5. Approve the list of officers authorized to sign tax returns, tax ledgers, invoices, and other primary documents, in accordance with Annex № 2 to this situation. p align="justify"> .6. Tax ledgers developed and, if necessary, revised and supplemented by the Chief Accountant of OJSC "Mashtorf", add-on applications are made to the accounting policies during the year. p align="justify"> .7. Accounting information processing technology is being developed and, if necessary, revised and supplemented director of "Law and Finance", add-on applications are made to the accounting policies during the year. p align="justify"> .8. Tax report signed by the manager and the chief accountant of & qu ot; Mashtorf "seal of" Mashtorf. "2. Value added tax
.1. The organization provides the following types of goods subject to VAT at different tax rates:
% - export of finished products and goods;
% - product sales of goods, services, etc.
% - food products
.2 in 2010 to establish separate accounting for operations implementation, subject to VAT at different tax rates in accordance with paragraph 2.5.
