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During the acquisition, storage and (or) sale of certain types of goods, losses and shortages may occur, the cause of which is natural loss. About what constitutes a natural loss, how to calculate it and reflect it in accounting and tax accounting - in our article.

What is natural loss

natural decline

Shrinkage and weathering;

Rust and spray;

All types of accidental losses.

How the rules are set

What is natural loss

The definition of attrition is given in Guidelines for the development of norms of natural attrition(approved by the Order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95). According to this document under natural decline inventory values ​​should be understood as loss (reduction in the mass of goods while maintaining its quality within the requirements (norms) established by regulatory legal acts), which is a consequence of natural change biological and (or) physical and chemical properties of goods.

The allowable value of irretrievable losses from shortage and (or) damage to goods and materials is determined by the rate of natural loss, which should be determined:

When storing goods and materials - for the time of storage of goods by comparing its mass with the mass of goods actually accepted for storage;

When transporting goods and materials - by comparing the mass of goods indicated by the sender (manufacturer) in the accompanying document with the mass of goods actually accepted by the recipient.

The natural loss of goods can be formed due to:

Shrinkage and weathering;

Rust and spray;

Crust formed during the sale of goods;

Leaks (melting, seepage);

Bottling when pumping and selling liquid goods;

The consumption of substances for breathing (flour, cereals).

However, not all losses of goods can be attributed to natural loss.

Technological losses and losses from defects;

Losses of inventory items during their storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation, damage to containers, imperfection of the means of protecting goods from losses and the state of the applied technological equipment;

Losses of inventory items during the repair and (or) prevention of technological equipment used for storage and transportation, during intra-warehouse operations;

All types of accidental losses.

How the rules are set

The procedure for the development and approval of norms of natural loss is determined by the Decree of the Government of the Russian Federation of November 12, 2002 No. 814 "On the procedure for approving the norms of natural loss during storage and transportation of inventory items."

Note!

Article 7 of the Law of 06.06.2005 No. 58-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees” establishes that, pending the approval of attrition rates in the manner prescribed by sub. 2 p. 7 art. 254 of the Tax Code of the Russian Federation, the norms of natural loss, previously approved by the relevant federal executive authorities, are applied.

Law No. 58-FZ entered into force on January 1, 2006 (clause 1, article 8), but the provisions established by Art. 7 of the Law, apply to legal relations that arose from January 1, 2002 (clause 4, article 8).

Accounting and tax accounting of natural loss

Accounting for natural loss is carried out in accordance with the rules established by the Law of November 21, 1996 No. 129-FZ "About Accounting"(hereinafter referred to as the Accounting Law) and Methodological guidelines for accounting of inventories, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines for accounting for inventory).

Paragraph 3 of Art. 12 of the Law on Accounting, it is established that the shortage of property and its damage within the limits of natural loss are attributed to the costs of production or circulation. The shortage in excess of the norms is written off to the account of the perpetrators. If the perpetrators are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of the organization.

To account for shortages, the Chart of Accounts for the financial and economic activities of organizations provides for account 94"Shortages and losses from damage to valuables."

Identified in the process of procurement, storage or sale of shortages of inventory items are debited accounts 94 with credit accounts:

• 60 "Settlements with suppliers and contractors", 76 "Settlements with different debtors and creditors"- in case of detection of shortage in the process of acceptance of inventory items;
• 10 "Materials", 41 "Products"- if there is a shortage in the process of storing or selling valuables.

So accounts 94 shortages and losses within the limits of attrition are written off to the debit of expense accounts: 20, 44, etc.

The write-off of the shortage of goods and materials in excess of the norms of natural loss to the account of the perpetrators is reflected in the entry: Dt sch. 73 subaccount 2 Set of c. 94.

In the absence of perpetrators (or if the court refused to recover damages from them), losses from the shortage of property and its damage are written off as follows: Dt c. 91 sub-accounts 2 "Other expenses" Set of c. 94.

For the purposes of taxation of profits, losses from shortages and (or) damage during storage and transportation of inventories within the limits of natural loss are equated to material costs (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).

As noted earlier, at present, organizations have the right to apply all the norms of natural loss that have not been canceled at the moment, both for accounting purposes and for taxation purposes.

When writing off losses, the question arises of restoring the VAT previously presented for deduction on missing goods. Paragraph 7 of Art. 171 chapters 21 "Value Added Tax" The Tax Code of the Russian Federation establishes that, if, in accordance with Chapter 25 of the Tax Code of the Russian Federation, expenses are accepted for taxation purposes according to the standards, the amounts of tax on such expenses are subject to deduction in the amount corresponding to the specified standards.

Based on this, it can be concluded that the amounts of VAT related to the loss of goods within the limits of natural loss and presented earlier for deduction do not need to be restored.

The amount of VAT on the cost of missing goods in excess of the norms of natural loss must be restored. VAT recovery is reflected in the entry: D-t c. 94 Set of accounts 68.

The need to restore VAT on missing goods is mentioned, in particular, in the Letters of the Ministry of Finance of Russia No. 03-04-11/196 dated November 5, 2004 and No. 03-04-11/155 dated September 20, 2004.

However, there is arbitration practice that testifies to the contrary.

Arbitration practice

In Resolution of the Federal Antimonopoly Service of the North-Western District dated 06.06.2005 No. A26-12323 / 04-211, the court concluded the following: the Tax Code of the Russian Federation does not provide for the obligation of the taxpayer to restore and pay to the budget tax amounts previously claimed for deduction on goods purchased for use in transactions recognized as objects of taxation, but subsequently not used in these transactions due to a shortage of goods.

Thus, the organization must itself decide on the accounting for the "input" VAT presented for deduction. But it should be borne in mind that in the event of non-recovery of VAT, the taxpayer will most likely have to defend his position in court.

General procedure for calculating natural loss

Waste rates can only be applied in cases where actual shortages are identified (clause 30 of the Guidelines for accounting for inventory, clause 5.1 Guidelines for the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49; hereinafter - Guidelines for the inventory).

Actual shortfalls are identified either when receiving inventories or during their inventory. Taking inventory is responsibility of the organization(P. 1 Art. 12 of the Accounting Law). The main objectives of the inventory are: to identify the actual presence of property; comparison of the actual availability of property with accounting data; verification of the completeness of the reflection in the accounting of liabilities.

The procedure and terms for conducting an inventory are determined by the head of the organization, with the exception of cases when an inventory is mandatory.

An inventory is mandatory in the following cases (clause 2, article 12 of the Accounting Law):

When transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

Before preparing annual financial statements;

When changing financially responsible persons;

When revealing facts of theft, abuse or damage to property;

In case of natural disaster, fire or other emergencies caused by extreme conditions;

In case of reorganization or liquidation of the organization;

In other cases stipulated by the legislation of the Russian Federation.

The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement. Information about the actual availability of property is recorded in the inventory lists or inventory acts in at least two copies.

Note!

The unified forms of inventories and inventory acts were approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

It should be borne in mind that the shortage of stocks within the established norms of natural loss is determined after offsetting stock shortages by regrading surpluses(clause 30 of the Guidelines for accounting for inventories and clause 5.1 of the Guidelines for inventory).

In the event that, after offsetting by sorting, made in the prescribed manner, there is still a shortage of stocks, then the norms of natural wastage should be applied only for the name of the stocks for which the shortage is established. In the absence of norms, the decrease is considered as a shortage in excess of the norms.

Mutual offset of surpluses and shortages as a result of regrading can be carried out by decision of the management of the organization only for the same audited period, from the same audited person, in relation to stocks of the same name and in identical quantities (clause 32 of the Guidelines for accounting for MPZ).

Financially responsible persons provide detailed explanations of the inventory commission about the admitted regrading.

In the event that, when offsetting shortages with surpluses due to regrading, the value of the missing stocks is higher than the value of the stocks found to be in surplus, the indicated difference shall be attributed to the guilty parties.

If the specific perpetrators of the shortage are not identified, then the differences are considered as shortages in excess of the loss rates and are written off to the financial results of the organization.

According to clause 31 of the Guidelines for accounting for inventories, the materials submitted to the management of the organization for registration of write-offs of stock shortages and damage in excess of the norms of natural loss should contain documents confirming applications to the relevant authorities (authorities of the Ministry of Internal Affairs of Russia, judicial authorities, etc.) for facts of shortages and decisions of these bodies, as well as conclusions about the fact of damage to stocks received from the relevant services of the organization (technical control department, other similar service) or specialized organizations.

Proposals on the regulation of discrepancies in the actual availability of values ​​and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the offset is made by the head of the organization.

EXAMPLE 1

At the entrance to the inventory in a trade organization, it is established:

Excess flour at a price of 20 rubles. for 1 kg (20 kg);

Lack of flour at the price of 22 rubles. for 1 kg (18 kg). It was decided to make a mutual offset of surpluses and shortages as a result of sorting. 18 kg of flour are accepted for offset at a price of 20 rubles. for 1 kg. The difference in prices, amounting to 36 rubles. (18 kg x 22 rubles - 18 kg x 20 rubles), attributed to the guilty person. The shortfall was brought by the guilty person to the cash desk of the organization. Uncredited 2 kg of flour at a price of 20 rubles. accounted for.

In the accounting of the organization, the following entries will be drawn up:

Dr. sch. 94 set sch. 41 - 36 rubles. - reflects the amount of shortage of flour

Dr. c. 73 subaccount 2 "Calculations for compensation of material damage" Kt sch. 94 - 36 rubles. - the shortage is attributed to the guilty person

Dr. sch. 50 set sch. 73 subaccount 2 "Calculations for compensation of material damage"- 36 rubles - the amount of the shortage is brought by the guilty person to the cashier organizations Dr. sch. 41 set sch. 91 sub-accounts 1 "Other income"- 40 rubles. (2 kg for 20 rubles) - surplus credited flour dt sch. 91 sub-accounts 9 "Balance of other income and expenses" Kt sch. 99 - 40 rubles. - the amount of surplus is written off.

Based on the results of the inventory, the accounting department of the organization (with the participation of financially responsible persons) draws up a calculation of natural loss, which must be approved by the head of the organization. In clause 9.6 methodological recommendations on accounting and registration of the operation of receiving, storing and issuing goods in trade organizations(approved by the Letter of the Committee of the Russian Federation on Trade dated 10.07.96 No. 1-794 / 32-5) the following formula for calculating the amount of losses due to attrition (E) is given:

E=TxN:100,

where: T- cost (weight) of the goods sold; H- rate of natural loss, %.

Having determined the turnover for the sale of a particular product for the inter-inventory period and multiplying it by the rate of natural loss, we obtain the amount of natural loss for this product. Having calculated the amount of natural loss for each product, we determine the total amount of natural loss for all goods sold during the inter-inventory period.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual financial statements. The data of the results of inventories conducted in the reporting year are summarized in the statement of results identified by the inventory (form No. INV-26, approved by Decree of the State Statistics Committee of Russia dated March 27, 2000 No. 26).

The listing contains the following information:

The results revealed by the inventory (surpluses, shortages);

Established damage to property.

From the total amount of shortages and losses from damage to property, shortages and losses are distinguished:

Credited for sorting;

Written off within the norms of natural loss;

Assigned to the perpetrators;

Written off in excess of the norms of natural loss.

Attrition rates for certain types of goods

The procedure for calculating losses and shortages within the norms of natural loss by type of loss and goods is described in the relevant instructions (see Table, pp. 8-10). Consider the procedure for determining such losses for some goods.

1. Food products.

The norms of natural loss of food products in trade and instructions for their application were approved, in particular, by Orders of the USSR Ministry of Trade No. 88 dated April 2, 1997 and No. 75 dated March 26, 1980.

Let us note some features of the application of these norms of natural loss, established by the relevant instructions.

. Groceries in a retail network.

With regard to food products in the retail trade network, the norms are set for standard products sold by weight as a percentage of their retail turnover to compensate for losses arising from the storage of goods in the utility room and on the shelves, as well as in preparation for the sale and sale of goods due to:

spray;

Crumble formed during the sale of goods, with the exception of sprinkled caramel and refined sugar;

Leaks (melting, seepage);

Bottling when pumping and selling liquid goods;

The consumption of substances for breathing (flour, cereals).

In addition, the norms include the mass of polymer film, foil and parchment removed during the sale of cheeses packaged in these materials, as well as the ends of the shells, twine and metal clips removed during preparation for the sale of smoked sausage cheese.

The rate of natural loss does not include:

Standardized waste generated during preparation for the sale of sausages, smoked meats and fish sold after preliminary cutting;

Butter strippings, as well as crumbs formed during the sale of sprinkled caramel and refined sugar. Strippings and crumbs are handed over for processing at the direction of the trade organization, which includes this enterprise, and are written off according to the invoices for which these wastes were handed over;

Any kind of losses resulting from damage to goods, damage to containers, as well as the difference between the actual tare weight and the stencil weight (tare curtains);

Actual additional losses associated with the sale of goods by the self-service method, within the established norms.

Natural wastage rates apply only to goods sold during the reporting period, regardless of their storage period in a retail trade enterprise.

Note!

For piece goods, as well as goods arriving at i retail trade enterprises in packaged form, the norms of natural loss are not applied.

For goods packaged in stores, the norms are natural 1 loss shall apply in the same amount as for bulk goods.

Food products during storage in warehouses and bases of retail trade organizations and organizations Catering.

For warehouses and bases of retail trade and public catering, the norms are established for standard goods sold by actual weight to compensate for the losses of these goods resulting from:

Shrinkage and weathering;

spray;

Leaks (leakage) and spills during the transfer and release of liquid goods.

The norms of natural loss do not include:

Losses resulting from damage to goods, damage to containers, as well as the difference between the actual tare weight and the mass according to the stencil (tare curtains);

Losses associated with additional technological processing goods (freezing for the purpose of long-term storage, etc.).

Attrition rates do not apply:

For goods that are accepted and released by the warehouse without weighing (by invoice or by template);

For goods that are included in the total turnover of the warehouse, but were not actually stored in the warehouse (transit operations);

For goods written off as a result of scrap, crumbling, damage, deterioration in quality, veil and damage to containers.

Attrition rates apply to goods released from the warehouse for the period between two adjacent inventories, taking into account their shelf life.

The amount of natural wastage is determined for each product separately in accordance with the actual shelf life. The accrual of natural loss should be made on the basis of the daily norm by summing up the accrued amount of loss for each subsequent day (except for confectionery and groceries).

EXAMPLE 2

Frozen pork was stored in the warehouse for 12 days. The rate of natural loss of frozen pork with a 3-day shelf life is set at 0.06%. For each subsequent day of storage up to 10 days, the rate increases by 0.01%, after 10-day storage, the rate increases by 0.005% for each day.

For the entire period of storage of pork, that is, for 12 days, a natural loss rate of 0.14% is applied, which consists of the following values ​​(as a percentage):

shelf life rate:

3 days - 0.06;

10 days - 0.06 + 0.01 x 7 days = 0.13;

12 days -0.13 + 0.005x2 days = 0.14.

For confectionery products (marmalade and stalemate, marshmallows and marshmallows, halvah, honey, gingerbread, gingerbread and oriental sweets), for crackers, dried fruits and processed fruits, natural loss up to 15 days is charged at one rate without differentiation in terms, over 15 days the rate increases proportionally by a certain amount for each subsequent day of storage up to 30 days.

For groceries, fodder and confectionery products not listed above, natural loss up to 15 days is charged at one rate, over 15 to 30 days - at a different rate without differentiation for each day of storage.

If the goods are stored for more than a month, the norms for the entire period of storage are made up of the norm established for the first month of storage and the norms for the subsequent months of storage. During an incomplete subsequent month of storage, losses are calculated in the amount of 1/30 of the monthly norm for each day of storage.

2. Medicines and medical products.

The norms of natural wastage of medicines and medical devices in pharmacy organizations, regardless of the legal form and form of ownership, and the Instructions for their use were approved by Order of the Ministry of Health of Russia dated July 20, 2001 No. 284.

The norms are established to compensate for the cost of losses within the limits of natural wastage in the manufacture of medicines according to the prescriptions of doctors and the requirements of healthcare institutions, intra-pharmacy preparation and packaging in pharmacy organizations, regardless of the legal form and form of ownership, and are applied only in case of a shortage of inventory items during the inventory.

The specified norms of natural loss do not apply to finished medicinal products of industrial production and weight medicines (including ethyl alcohol) sold in original (factory, factory, warehouse) packaging.

According to paragraph 4 of the Instructions for the application of these standards, the calculation of the amount of losses from natural wastage within the established norms is based on the data of primary accounting documents for the dispensing (sale) of medicines, individually manufactured according to prescriptions and requirements of healthcare institutions, intra-pharmacy procurement and packaging, as well as when dispensed in bulk (angro), in violation of the original packaging.

Attrition rates apply only to medicines and medical products sold during the inter-inventory period. Fight, marriage, spoilage, losses due to the expiration of the shelf life of medicines are not written off according to the norms of natural loss. To determine the amount of natural loss, the form approved by the Order of the Ministry of Health of Russia dated July 20, 2001 No. 284 is used (see in the "Graphics" tab).

3. Building materials.

By order of the USSR Ministry of Trade of November 27, 1991, No. 95, the Norms for the loss (combat) of building materials during transportation by road, storage and sale and Instructions for their use were approved. These standards do not apply to building materials that have manufacturing defects specified in the relevant regulatory and technical documentation (GOSTs, OSTs, RTUs and TUs).

When applying these standards, it should be borne in mind that the rate of losses (breakage) during storage and sale is established for the enterprise as a whole. In the case when there are independent teams of financially responsible persons in the back room and on the trading floor, the distribution of the maximum amount of write-off of losses (battle) between them is carried out locally by order of the head of the enterprise. The total write-off of losses (combat) for the enterprise as a whole should not exceed the established norms.

Losses (fight) of building materials generated during storage and sale are documented in standard form acts as they are identified. Losses (battle) are destroyed by the commission after the statement of the presence of losses (battle) is approved. Acts are kept by financially responsible persons and submitted to the accounting department along with inventory records. According to the results of the inventory, the total amount of losses (fight), recorded in the acts, within the established norms, is written off as a percentage of the amount of building materials of the corresponding name sold during the inter-inventory period.

EXAMPLE 3

During the inter-inventory period, the retail trade company sold glass in the amount of 600,000 rubles. During the inventory, losses in the amount of 7,000 rubles were revealed. The rate of loss (breakage) of glass during storage and sale at retail enterprises is 0.25% of the amount of the cost of glass sold during the inter-inventory period: 600,000 rubles. x 0.25% = 1500 rubles. Actual losses (battle) exceed the standard by 5500 rubles. (7000 rubles - 1500 rubles). The amount of excess losses was attributed to the guilty person and deducted from his salary.

In the accounting of the organization, the postings will be drawn up: D-t sch. 94 set sch. 41 - 7000 rubles. - written off the amount of the battle glass dt sch. 44 set sch. 94 - 1500 rubles. - the amount of the battle within the established norms is charged to costs treatment Dr. sch. 73 subaccount 2 "Calculations for compensation of material damage" Kt sch. 94 - 5500 rubles. - the amount of losses in excess of the established norms was written off to the guilty face dt sch. 70 set sch. 73 subaccount 2 "Calculations for compensation of material damage"- 5500 rub. - the amount of the shortage is deducted from the wages of the guilty employee.

Attrition rates

USSR STATE COMMITTEE
FOR MATERIAL AND TECHNICAL SUPPLY

RESOLUTION

On the approval of the norms of natural loss of certain species
products and goods during transportation and storage

1. Approve and put into effect from June 1, 1982 revised by the Ministry of Railways, the Ministry of the River Fleet of the RSFSR, the Ministry Food Industry USSR and the Ministry of Light Industry of the USSR and agreed with the Ministry of Finance of the USSR:

a) norms of natural weight loss of goods during transportation by river transport in accordance with Appendix No. 1;

b) the rate of attrition of certain types of products and lemons during transportation by rail in accordance with Annexes No. 2 and No. 3;

c) the norms of natural loss of sunflower seeds during storage at the enterprises of the oil and fat industry in accordance with Appendix No. 4;

d) norms of natural attrition mustard powder when stored in closed warehouses in accordance with Appendix No. 5;

e) norms of natural loss of fresh root chicory during long-term storage in heaps in accordance with Appendix No. 6;

f) the rate of natural loss of fresh root chicory during transportation by road in accordance with Appendix No. 7;

g) a list of certain types of products for which the norms of attrition during rail transportation are canceled, in accordance with Appendix No. 8.

2. The norms of natural loss indicated in Annexes No. 1-7 are limiting and are applied in case of actual shortage.

3. In connection with this resolution, from June 1, 1982, the current attrition rates for products listed in Annexes No. 1-8 to this resolution shall not be applied.

Appendix N 1. Norms of natural loss of mass of goods during transportation by river transport

Norms of natural loss in warehouses

Commodity losses during storage and sale

Commodity losses during transportation

Review questions

1. What is called the natural loss of products?

2. What determines the amount of natural loss?

The amount of commodity losses due to natural wastage during transportation is determined based on the mass of goods (net) accepted for transportation and the rate of natural wastage.

Natural loss is not charged for goods accepted and released without excess weight of the sender (by stencil), without opening the container; for goods sold in transit; for piece goods and goods written off as a result of battle, scrap, damage.

The norms of natural loss during storage and sale depend on various factors: on the climatic zone (first, second), types and groups of goods, seasons, storage conditions, etc. Deficiencies are identified during the inventory process.

The amount of these losses depends on the rate of attrition, the cost (mass) of the sold (released) goods for the period between inventories. In this case, the selling price is used.

Commodity losses due to natural loss during storage and sale are written off based on the established norms, but not more than the identified amount of shortage. The norms do not apply to goods accepted and released without weighing (according to the count of units or by weight indicated on the container), as well as to goods written off according to acts due to damage, scrap, damage, or deterioration in the quality of the goods. Also, the norms of attrition are not applied for goods that were not actually stored in the pantry, but were taken into account in the total turnover of the pantry.

In warehouses, the norms of natural loss depend on the shelf life of goods, climatic zones, for fresh fruits and vegetables - on the time of year. When calculating the natural wastage in storerooms, it became necessary to determine the shelf life of goods, as well as to correctly calculate and select the applicable rate of natural wastage. For most commodity groups, the natural wastage rates are set as a percentage based on the storage of goods for a month. If they are stored in a warehouse for a month, then the norms for the entire period of storage are the sum of the norms established for the first month of storage and the norms for the subsequent months of storage. During an incomplete subsequent month of storage, losses are calculated in the amount of 1/30 of the monthly norm for each day of storage.

1. In the warehouse located in the second zone, frozen pork in the amount of 300 kg was stored for 15 days. The rate of natural loss of pork is set at 3-day storage for the second zone in the amount of 0.06%. For each subsequent day of storage up to 10 days, the rate increases by 0.01%, after 10 days the rate increases by 0.005%.

We calculate the rate of loss during the storage period:

3 days - 0.06%;

10 days - 0.06 + (7 x 0.01) = 0.13%;

15 days - 0.13 + (5 x 0.005) = 0.155%.

We find the size of the loss:

X \u003d - - - - \u003d 0.465 kg.

2. Unglazed frozen pike perch is stored in the warehouse for 10 days. The warehouse is located in the first zone. Determine the rate of natural loss.

The norms of loss in the first 7 days are 0.05%, in the following days the norms increase by 0.002%.

We calculate the rate of loss: 7 days - 0.05%;

15 days - 0.05% + (3x0.002%) = 0.056%.

3. Find the rate of loss during storage vegetable oil in a warehouse located in the first zone for 26 days (butter was stored in an amount of 500 kg).

The norms of natural loss for the first zone during storage from 15 to 30 days are 0.03%, which corresponds to 0.15 kg.

4. In the warehouse located in the first zone, the removal of the remains of chilled chickens was carried out as of 08/01/01. The previous inventory was carried out on 04/05/01.

The receipt and release of chickens on the basis of accounting data for the entire inventory period were determined in the following quantities:

The inventory period is 116 days. Average daily balance 38000/116 = 327 kg. One day turnover 35500/116 = 306 kg. Average shelf life 327/306 = 1 day. The rate of natural loss for chickens is set for the first zone of 0.15%.

The maximum amount of natural loss of chickens with a turnover of 35,500 kg will be 53.4 kg.