Define the concept of production and consumption waste. Production and consumption waste waste classification

Removal, processing and disposal of waste from hazard classes 1 to 5

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The term “waste” usually means household, street and construction garbage, everything unnecessary and non-toxic that accumulates as a result of enterprise activities, as well as hazardous and toxic elements and materials that require special disposal conditions. That is, all waste is divided into two large groups - production and consumption. Each group has regulatory rules regarding collection, sorting, transportation and disposal.

Municipal solid waste

Human waste constitutes quite a large group. Solid waste includes food products that have become unusable or have lost their consumer qualities, disused clothing, footwear, packaging materials, old household appliances, construction garbage. This type of waste tends to grow year by year. On average, more than 60 tons of garbage accumulate in Russian cities and towns. It would be enough to fill the territory of a medium-sized European country.

Solid waste from residential areas is classified according to the following factors:

  • Source.
  • Level of development of the region.
  • Standard of living and culture of the population.
  • Customs of the inhabitants.
  • Season of the year.

A third of the structure of garbage and other waste is packaging and containers, which slowly decompose under natural conditions. Household waste is multi-component in quality. Some of them quickly rot to form substances that can pollute the soil, surface water bodies and underground aquifers.

Contains solid household waste meet:

  • Organic waste - food debris, branches, fallen leaves, paper, leather, cardboard, wool.
  • Artificial components - glass, plastic, rubber, textiles, metal.

Waste may contain materials harmful and hazardous to human health and the environment:

  • Items household chemicals– varnishes, paints, cosmetics, fertilizers, chemicals for washing and cleaning, fuels and lubricants.
  • Devices containing mercury, radioactive and heavy metals - lamps, batteries, batteries.
  • Garbage from medical institutions - used instruments, dressings, expired medications.

Hazardous waste can cause harm even at the stage of collection and transportation. Therefore, hermetically sealed containers with appropriate markings are provided for them. Vehicles in which hazardous waste was transported are processed after each transportation. Staff regularly undergo safety training.

Solid household waste that is not classified as hazardous is collected in open containers at specially equipped sites. IN apartment buildings Garbage chutes are in operation and waste is collected in receiving chambers. Their removal is carried out by licensed companies that won the tender for this type of activity.

Currently, there are several ways to dispose of solid household waste:

  • Compaction and storage in landfills.
  • Burial in special places.
  • Burning.
  • Recycling of useful components.

Organizing landfills and landfills is not difficult technical support. However, this disposal method cannot solve the problem of increasing volumes of garbage. Combustion can partially solve the problem; the thermal process produces thermal energy, which is used in the energy systems of large cities. But serious damage to the environment is caused by smoke from stoves, which contains toxic compounds.

The whole world is moving along the path recycling solid household waste. In Russia, these technologies are just beginning to develop. Containers for collecting different types of waste appear in courtyards, enterprises are created for processing paper, metals, plastic, packaging materials, organic residues. It is estimated that up to 85% of garbage can be recycled, the rest must be disposed of. the main problem– waste sorting.

SanPiN standards for municipal solid waste determine:

  1. Removal must be carried out regularly: winter time– 1 time every 3 days, in summer – daily. The deadlines are set by local authorities.
  2. Household waste is collected in metal containers of various sizes.
  3. Containers are installed on flat areas with good access roads, at a distance of 20 to 100 meters from a residential building or enterprise.
  4. Collection containers are washed and sanitized regularly. IN summer time– 1 time every 10 days.
  5. Residential complexes must have sites for the collection of bulky and construction waste.

There are indicative standards that allow you to make calculations on the mass and volume of solid household waste. In residential complexes with centralized heating, water supply and sewerage, the standard is 200 - 300 kg per person, in institutions - 160 kg per person or place. IN major cities and in megacities the standard may be increased.

Amendments to the law on solid household waste came into effect this year. Now operators are responsible for the collection, transportation and disposal of waste - legal organizations or private entrepreneurs authorized by local authorities. Payment is made to a separate utility service.

Liquid household waste

Liquid household waste is generated in houses that are not equipped with centralized water supply and sewerage systems. They accumulate in cesspools or closed basements. Liquid waste includes:

  • Drains from the bathroom, shower, washing machine and dishwasher.
  • Fecal waste.

Liquid waste does not have any recycling components. They contain ammonia, methane, sulfur gas and others toxic substances can contaminate soil, water bodies, The groundwater. Therefore, liquid waste must be regularly removed and neutralized.

Waste transportation is carried out by organizations that have specially equipped sewer trucks. Using a vacuum pump, liquid fractions are supplied through a hose into a container mounted on the car platform.

Disposal of liquid household waste is a troublesome matter for local authorities and environmentalists. Currently, provision is made for the organization of septic tanks - special reservoirs where waste is purified to safe fractions. The procedure is carried out on the territory of the treatment plant. Burial is allowed in designated landfills from among the lands not intended for Agriculture. A promising direction is combustion Wastewater with energy production.

Industrial waste

Industrial waste is a broad concept. They include debris generated during production cycles, leftover raw materials, packaging, containers. All waste components fall under 4 hazard classes according to the degree of impact on the environment - from extremely dangerous to practically safe. Collection, transportation and destruction of waste is carried out in accordance with accepted SanPiN standards. They are carried out by organizations licensed for this type of activity.

Waste solids from industrial plants include:

  • Substances that are formed during physical, chemical and mechanical processes in production.
  • Waste rock waste from mining operations.
  • Gases and liquids that accumulate in traps.

Classification of solids industrial waste:

  1. Source of origin. As a rule, this is a branch of industry - chemical, metallurgical, coal, woodworking.
  2. Condition – solid, liquid, gas. The peculiarity is that each fraction is utilized using a separate technology.
  3. Hazards to people and the environment.
  4. Based general properties. For example, on density. The higher the density, the more difficult it is for the waste to be processed.

Industrial waste includes not only production and consumption products, but also mechanisms, machines, equipment, and electronic devices that have become unusable.

All waste is collected depending on the fraction. Solid - in containers with sealed lids, liquid - in containers, gaseous - in special tanks.

Solid waste from production

The main sources of solid industrial waste are:

  • Energy – ash and slag at fuel power plants.
  • Metallurgy – slag, molding residues, coke.
  • Woodworking – sawdust, shavings, knots.
  • Chemistry and petrochemistry – flotation residues, substances of various fractions.

They may contain toxic elements - compounds of phosphorus, fluorine, arsenic, mercury and inert elements - alumina, gypsum, chalk.

Depending on the volume of solid industrial waste, they are divided into: small and large-tonnage. Large-scale waste annually amounts to millions of tons. Their processing plays an important role.

Currently they are used for:

  1. Reclamation of lands disturbed by mining. All mining enterprises and mines are required to do this.
  2. For filling roads and dams.
  3. In the production of building materials.
  4. In agriculture.
  5. For biogas production.

For the disposal of solid industrial waste, recycling, burial and destruction are used. Solid waste processing makes it possible to obtain secondary raw materials, but this is a very costly process.

Disposal is carried out at designated landfills with technical structures that prevent pollution of land, air and water. This is the most common way to dispose of waste, but it takes up hundreds of thousands of hectares of land suitable for agriculture.

Complete destruction of industrial waste from the energy complex is carried out at thermal plants. The method is not without its drawbacks; during the combustion process, harmful gases and ash and cinders are formed.

Liquid industrial waste

During the production process, liquid fractions of waste are formed, these include:

  • Emulsions.
  • Fats and lubricants.
  • Oils.
  • Liquid components containing radioactive impurities.

Liquids are classified into 5 hazard classes. Among the most dangerous is mercury, highly dangerous - sulfuric acid, moderately hazardous - oil, slightly hazardous - petrochemical waste.

Liquid industrial waste is collected in hermetically sealed tanks and transported to specially equipped landfills. Industrial waste is recycled there. There are several ways to neutralize liquid fractions:

  • Neutralization with chemicals.
  • Thickening by mixing with clay.
  • Combustion in reactors or cyclic furnaces.

Liquid waste from the energy complex cannot be disposed of. They pose a threat to environmental well-being - they can poison the soil and groundwater. Supervisory authorities must closely monitor the correct collection, transportation and disposal of this type of industrial waste. Serious penalties can solve the problem of illegal dumping.

Gaseous industrial waste

Gaseous wastes include:

  • Emissions from industrial furnaces.
  • Emissions from ventilation units, dryers.
  • Exhaust gases from technological installations.

These gases have a strong odor and contain toxic dust and liquid particles. Industrial waste from the energy complex often contains the following: toxic substances, such as nitric oxide, perchloric, fluoric acids, carbonates.

The basis for the classification of gaseous industrial waste is the source and content of harmful impurities:

  1. Oil refining – hydrogen sulfide, ammonia, carbon monoxide.
  2. Recycling natural gas– methane, mercaptans.
  3. Production of acids and alkalis – oxygen compounds of sulfur, nitrogen oxides.
  4. Fertilizer production – ammonia, hydrogen sulfide, trimethylamines.
  5. Production of fats, oils, alcohols - formaldehyde, phenol, acetylene.

Gaseous waste from the energy complex requires neutralization. For this purpose, mechanical and wet dust collectors and filters are used in production. various designs– fibrous, cassette, grain, oil.

Most waste gases are easily disposed of by combustion. Thermal energy goes to production needs. For combustion of gases with high stability - cupola, blast furnace - special techniques are used. Another way to neutralize gases is by passing them through a catalyst bed.

To prevent pollution from industrial waste, consumption standards have been developed for each industry.

In addition, each enterprise is required to keep records of the amount of waste that is generated during the day, month and year of operation and comply with limiting standards for working with high-risk waste. An inventory of waste and waste materials is carried out every 5 years. Domestic and industrial waste pose a threat to human life and health. Requires the development of modern and safe ways

their disposal, otherwise the planet will turn into a big dump.

WASTE PRODUCTION PRODUCTION WASTE remains of materials, raw materials, semi-finished products formed during the manufacturing process of products and which have lost, in whole or in part, their useful or physical properties (products formed as a result of physical and chemical processing of raw materials, mining and enrichment of minerals, the production of which is not the purpose of this production process

, substances captured during waste gas and wastewater treatment). Ecological encyclopedic dictionary.

- Chisinau: Main editorial office of the Moldavian Soviet Encyclopedia
. I.I. Dedu. 1989. WASTE PRODUCTION residues of raw materials, materials, semi-finished products formed during the production of products or performance of work and which have lost completely or partially their original consumer properties; associated substances newly formed during the production process that are not used. Production waste includes host and overburden rocks generated during mining, by-products, agricultural waste (Temporary guidelines on conducting an inventory of waste disposal and storage sites in

Russian Federation . Letter of the Ministry of Natural Resources of Russia dated July 11, 1995 N 01 -11/29-2002.), 2010

EdwART.

residues of raw materials, materials, semi-finished products formed during the production of products or performance of work and which have lost completely or partially their original consumer properties; associated substances newly formed during the production process that are not used. Industrial waste includes host and overburden rocks generated during mining, by-products and associated products, agricultural waste (Temporary guidelines for conducting an inventory of waste disposal and storage sites in the Russian Federation. Letter of the Ministry of Natural Resources of Russia dated July 11, 1995 N 01 -11 /29-2002).

Russian Federation Dictionary of environmental terms and definitions, 2010


  • CONSUMPTION WASTE
  • PRODUCTION AND CONSUMPTION WASTE

See what “PRODUCTION WASTE” is in other dictionaries:

    EdwART.- - remains of raw materials, materials, substances, products, items formed during the production of products, performance of work (services) and which have lost completely or partially the original consumer... ... Encyclopedia of terms, definitions and explanations of building materials

    waste production- Residues of raw materials, materials, semi-finished products formed during the production of products or performance of work and which have lost completely or partially their original consumer properties. [GOST R 17.0.0.06 2000] [ the federal law dated June 24, 1998 No. 89 Federal Law ... Technical Translator's Guide

    Residues of raw materials, materials, semi-finished products formed during the production of products or performance of work and which have lost completely or partially their original consumer properties; associated substances newly formed during the production process, not... ... Dictionary of business terms

    Residues of raw materials and materials formed in the production process due to its technological features, imperfect technology, and inevitable technological losses. Most often, production waste can be recycled. Raizberg B.A.,... ... Economic dictionary

    EdwART.- (industrial waste) – part of the output (products, understood in a broad sense), in this moment can't find time useful application. Time is not mentioned here by chance: what is recognized as waste today, tomorrow through the use of effective... ... Economic and mathematical dictionary

    waste production- 3.11 production waste: Residues of raw materials, materials, substances, products, items formed during the production of products, performance of work (services) and which have lost completely or partially their original consumer properties. Note K... ... Dictionary-reference book of terms of normative and technical documentation

    - Chisinau: Main editorial office of the Moldavian Soviet Encyclopedia Great Accounting Dictionary

    - Chisinau: Main editorial office of the Moldavian Soviet Encyclopedia- residues of raw materials and basic materials obtained during the production process, as well as when using fuel, petroleum products and other materials. Industrial waste is generated due to technological production conditions, as well as due to... ... Large economic dictionary

    EdwART.- diverse in composition and physical properties chemical properties residues formed in the production of metal products: fine ore, ballast part of mineral raw materials separated during enrichment, ash and slag formed during... ... Encyclopedic Dictionary of Metallurgy

    EdwART.- – part of the material resources lost during the production process. Production waste and by-products ( healthy foods complex processing of raw materials, the production of which is not the goal of this enterprise) can serve secondary raw materials.… … Commercial power generation. Dictionary-reference book

Books

  • Solid waste. Recycling technologies, control methods, monitoring. Textbook, M. D. Kharlamova, A. I. Kurbatova. Set out general principles planning and organization of work on the management of solid waste from production and consumption, environmental, economic and technological aspects of their storage and principles...
  • Solid waste: recycling technologies, control methods, monitoring, 2nd ed., rev. and additional Textbook for academic bachelor's degree, Anna Igorevna Kurbatova. Given tutorial will help future environmentalists-nature users navigate issues of planning and organizing work in the field of industrial waste management and...

Moscow is the largest industrial city. Every year, industrial enterprises produce more than 6 million tons of industrial waste, most of which must be destroyed and recycled. A small part poisons the air, soil, and water bodies.

Recycling and disposal of production waste is a mandatory procedure because:

  1. Harmful rodents and insects, which are carriers of various diseases, breed in landfills.
  2. Rotting industrial waste makes the soil unsuitable for sowing.
  3. Long-term decomposition of construction materials, plastic waste causes an imbalance in the ecological balance.

To prevent such situations, the removal and disposal of industrial waste should be regularly organized. This work is trusted only to specialized enterprises that have permission to collect and dispose of waste.

Types of industrial waste

  • Petroleum products, technical oils;
  • – residues that appear during the purification of wastewater from galvanic baths;
  • , different types of adhesives, epoxy resins, plastics;
  • Wood waste, including dust, sawdust, shavings, etc.;
  • Paper, cardboard, other types of waste paper;
  • Rubber sludge, emulsions, ;
  • , electrical equipment.

Disposal of industrial waste of any type must be carried out in compliance with safety, environmental and sanitary standards. Every industrial enterprise must necessarily destroy production waste. Otherwise, the company faces a large administrative fine.

Industrial waste disposal in Moscow and the Moscow region

Our company offers processing and disposal services for industrial waste. We have great experience work in this direction. Over the years, we have served a huge number of enterprises in the capital and region. We serve on a one-time or long-term basis. All actions are carried out only on the basis of a signed agreement, which states the obligations of the parties. Regular customers can count on discounts.

Our fleet includes machines and equipment designed to destroy hazardous waste from enterprises. Each client is supervised by a personal manager who controls the process of collecting, transporting, destroying or recycling waste. We have a license from Rosprirodnadzor for our work, which allows us to disinfect and recycle waste of any class. At the moment we can accept more than 400 types of waste. We work with the provision of acts and other documents.

Stages of waste disposal from enterprises

Disposal of waste from the enterprise is carried out taking into account the requirements of the law. Before processing, waste is subject to thorough analysis to accurately determine the hazard class. Based on the results of the work, a follow-up action plan is prepared, which may include:

  • collection of industrial waste in containers selected depending on the hazard category;
  • delivery to specialized landfills equipped with equipment for destruction and processing;
  • destruction of waste in accordance with regulations.

After completion of the work, the client receives reports and other documents that must subsequently be submitted to regulatory environmental and sanitary organizations.

Cost of services

The cost of neutralizing and processing industrial waste is calculated individually, as it depends on the following factors:

  • industrial waste hazard class;
  • remoteness of the service location;
  • urgency of work;
  • number of employees involved;
  • the need to provide additional services.

For regular customers we make individual prices and guarantee prompt service.

Contact our specialists by phone, e-mail either through special form on our website. You will receive comprehensive advice on the services offered and prices.

Still have questions? We will be happy to answer them

In this article we will look at accounting for returnable production waste. Let's find out what is considered waste. Let's figure out how the types of waste differ. Let's talk about what documents are used to document waste in a warehouse.

Any manufacturing company will inevitably generate waste. different types. Some of them are later put back into use, others are sold, and others are not to be used. In order to correctly process their capitalization, further use or sale, as well as not make mistakes in calculating taxes, an accountant needs to arm himself with accurate knowledge. What kind of waste there is, how they differ, what documents are processed and how they affect taxation will be discussed.

What is waste?

Waste on manufacturing plant There may be things that have completely or partially lost their consumer properties.

These include:

  1. Residual raw materials;
  2. Own products;
  3. Semi-finished products;
  4. Materials;
  5. Inventory balances;
  6. Heat carriers.

They are divided into two groups:

  • returnable waste;
  • irrevocable.

Important! Returnable waste must be distinguished from all types of materials, distinguished from related products and other assets, since the correct calculation of cost, and, consequently, the tax base, depends on such differentiation.

How are the types of waste different?

The separation of irretrievable and returnable waste is carried out according to their characteristics:

Returnable waste Irrevocable waste
Similarities

Availability of material embodiment *

Are a product of manufacturing processes

Changed/lost properties in full or part of them

Difference
Bring income

For future use:

– in all types of production processes with increasing costs

- for a purpose that does not correspond to the original one

Does not provide economic benefits

Not used in this production, but:

– suitable for the manufacture of other types of goods and products

– possible release as related (by-product) products

Important! When calculating profit from the amount of expenses related to material, it is necessary to subtract the amount of returnable waste, and, on the contrary, add waste classified as irrevocable to them.

Returnable waste also has subtypes.

They are divided into:

  • used - those that are consumed by the company in production operations;
  • unused - those that may be useful for household needs or for sale to other enterprises.

What documents are used to document waste in a warehouse?

Those wastes that are identified during the manufacture of products must be:

  • counted and weighed;
  • delivered to the warehouse.

For delivery and registration of arrival at the warehouse and sale, the following documents are used:

Form name Document
Invoice for transfer of products to the warehouse
Warehouse receipt order
Requirement-invoice, which records the release upon re-entry into production
Invoice for the transfer of goods, containers when moving within the company
A journal that records the safety and movement of products within warehouses
M-8Limit-fence card for releasing when re-using in the manufacture of products
Invoice for shipment to the third party when releasing to another organization
Sales invoice

Important! These documents are the basis on which costs and expenses in accounting and tax accounting respectively. The storekeeper does not indicate the value of the capitalized assets; this is subsequently done by the accounting department by filling out the appropriate columns based on the calculation of the cost of expenses incurred.

In all accounting documents information about expenses must be present.

Such data includes:

  1. Amount of waste;
  2. Units in which they are measured (pieces, kg, m, sq.m);
  3. Price.

Important! Since 2013, organizations can use documents developed by them independently, but subject to their mandatory approval by the manager and indication of the necessary details - those that comply with the requirements of accounting legislation.

Accounting for waste at OSNO

Important! Every day, the accounting service should receive reports from the warehouse manager (another warehouse employee), compiled on the basis of movement through the warehouse, among other goods and materials and waste related to returnables, for the previous day.

The wiring looks like this:

  • D 10-6 K 20 – waste received;
  • D 20 K 10-6 – waste is again put into production.

Entries reflecting income from sold returnable waste, classified as other, will be as follows:

  • D 62 K 91-1

When the cost of waste at which it is accepted for accounting is written off, this is reflected by the posting:

  • D 91-2 K 10-6

Example

Sunflower LLC gives a “second life” to oil sludge that has accumulated in tanks during storage. The production process covers the 1st quarter of 2017. The warehouse recorded the receipt of sunflower oil from production. Its cost was 140,000 rubles. 400 kg of sludge, defined as returnable waste, are taken into account at 6 rubles per kilogram. Then they were put back into production. As a result, oil was produced at a cost of 175,000 rubles. It contains returnable waste in the amount of 2,400 rubles (6 rubles x 400 kg). Income after the sale of products amounted to 225,000 rubles. It includes VAT - 34,322 rubles.

Postings according to OSNO

In the table we look at the contents of the operations:

Contents of operations Debit Credit Amount in rubles
Costs of manufacturing the product – sunflower oil20.1 02; 10; 60; 70; 69 140 000
Posting of waste classified as returnable10.6 20.1 2 400
Cost minus waste43 20.1 137 600
Sales income62 90.1 225 000
VAT on income90.3 68.2 34 322
Write-off of cost90.2 43 137 600
Result from product sales90.9 99 53078

Returnable waste must be received by the accounting service exactly at the moment when it is identified - at the end of the product manufacturing process.

Important! Waste classified as returnable can lead to a decrease in the value of only those material assets, during the development of which they arose.

Reflection in tax accounting

When recording the movement of returnable waste in tax accounting, you must be guided by the following instructions of the Tax Code of the Russian Federation:

  1. When using the accrual method, the cost of waste, defined as returnable, reduces the organization’s costs in the tax period corresponding to the tax period of their secondary receipt into production.;
  2. It should be taken into account that the day on which they were actually used (re-entered into production or on sale) is not taken into account;
  3. It is also necessary to remember that when calculating income tax, when total expenses are reduced by returnable waste, their corresponding documenting using the above registers.

Important! Returnable waste in both types of accounting has the same reflection: their receipt is recorded on the day they appeared, and the decrease in the cost of products occurs in the same tax period.

How waste is valued in accounting

Important! Accounting legislation gives the company the right to use any of the methods by which waste is assessed, regardless of its future purpose (sale or release into production). In this case, it is necessary to prescribe the methodology by which the price is determined, in accounting policy.

Inventory accounting as defined methodological instructions according to the inventories, produced according to:

  1. The price at which they can be used;
  2. Selling price.

Important! If accounting uses the price of waste that corresponds to the possible or estimated selling price, then a situation may arise when the price changes upon sale. In this case, no adjustment is made for the resulting difference. In this case, the company either has other income or a loss.

Valuation in tax accounting

The Tax Office points out that there are two ways to assess waste:

  1. At the possible price of use in production, which is lower than that of the source material;
  2. At the market price when the waste is intended for sale.

Important! In tax accounting there is a difference with accounting, which consists in the fact that in the first there is a dependence of the waste assessment on how it will be used in the future. As in accounting, in tax accounting, if the actual sale price is not identical to the capitalization price, it is not revalued.

Accounting under a simplified taxation system

Income minus expenses

  1. When paying a single tax according to the “Income minus expenses” scheme, the enterprise’s costs must be reduced by the amount of returnable waste when they are put back into production;
  2. When returnable waste is sold, the single tax base increases. At the same time, they are taken into account as expenses.

Income

  1. If tax is applied to the “Revenue” object, then returnable waste when it is shipped to production is not subject to taxation;
  2. If a sale occurs, the single tax base increases.

Important! There is no value added tax on returnable waste sold to another company under the simplified tax system.

Accounting for a single tax on imputed income

Unlike accounting for returnable waste under the basic taxation system, the organization paying single tax with imputed income, according to the Tax Code of the Russian Federation, it cannot sell goods that it produces itself. Returnable waste also falls under this rule. Such an enterprise can sell only purchased goods at retail using the UTII system. If an enterprise produces products on UTII, then in this case it needs to organize separate accounting:

  • When combining “imputation” and the main system - separate accounting for UTII, profit and VAT;
  • When combining “imputed” and “simplified” - accounting for UTII and tax according to the simplified tax system.

Accounting for returnable production waste: questions on returnable waste

Question No. 1. Can usable spare parts remaining after the repair of fixed assets be classified as returnable waste?

Answer: No, it is not possible, just like other values ​​that can be used after repair, reconstruction and modernization of the OS.

Question No. 2. Is it possible in accounting to evaluate returnable waste using methods other than those noted in the methodological recommendations?

Answer: There is a method for assessing reserves according to IFRS (in force in Russia since 2011). This is the use of the lesser of: 1. cost and 2. net sales estimate (estimated selling price minus costs to complete the production process or sale). It is subject to application provided that it is indicated in the company’s accounting policies.

Question No. 2. Is it possible to use the estimated selling price for tax accounting?

Answer: Yes, as a rule, tax authorities do not object to this.

Question No. 4. How to calculate the reduced valuation of materials required to use Answer: tax code when reusing waste in the production process when calculating profit?

The reduced valuation of waste is determined by the accounting department of the enterprise on the basis of data from economic services, taking into account their variety, the specifics of technical processes, and the usefulness of materials.

Removal, processing and disposal of waste from hazard classes 1 to 5

We work with all regions of Russia. Valid license. A complete set of closing documents. Individual approach to the client and flexible pricing policy.

Using this form, you can submit a request for services, request a commercial offer, or receive a free consultation from our specialists.

Send

Any production has certain associated problems and consequences, namely industrial waste. For example, a cosmetics manufacturing plant must dispose of liquid waste after making products. The massive scale of such disposal is dangerous for the environment and climate. How to solve ecological problems of such kind? Of course, following the algorithm established for such a case, you need to start with actions to eliminate labor from enterprises.

Production waste is the remains of solid, liquid or gaseous substances natural or anthropogenic origin, the composition can be variable. Some part can be used for other technological processes that are carried out on the basis of low-quality raw materials. That portion of substances that cannot be recycled becomes irretrievable loss and is transported to special landfills.

Characteristics of industrial waste

Industrial waste is classified according to its state of aggregation, sources of formation, possibility of further use, hazardous qualities and work properties.

The substances obtained as a result of production are systematized in accordance with the Federal Classification Catalog of Waste (FKKO), where each type of waste is assigned a specific digital code.

In accordance with the individual FKKO number, industrial waste from enterprises is collected, removed, processed or buried.

State of aggregation

All substances obtained during the production process are divided into three state of aggregation: gaseous, liquid and solid industrial waste from enterprises. Physical state a substance, its initial composition and properties determine the conditions for possible disposal.

Sources of education

The classification of industrial waste according to the source of generation is based on the industry sector.

This may include all types of industrial production:

  • Lightweight
  • Heavy
  • Chemical
  • Metallurgical

Construction organizations are the main polluters of the atmosphere. If the waste contains mercury, the danger increases when the outer shell is damaged.

Suitability for further use or recycling

Based on the factor of further suitability, waste from enterprises is divided into valuable raw materials, which are put into a new process if the technologies for processing industrial raw materials provide for them and are not suitable for reuse. Strictly speaking, the types of waste are determined taking into account their composition, operating properties and the specifics that distinguish the plant.

Hazard classes

By degree negative impact Environmentally, industrial waste is divided into 5 hazard classes:

Complex composition and properties medical supplies, liquid residues of paint and varnish products, as well as cosmetics, are hazardous to the environment if they end up in drains. Compound medical waste allows you to differentiate possible risk, but in any case, collection must be carried out using special containers on an area with a hard surface and a canopy.

The procedure for recycling industrial waste materials

For disposal various types special technologies have been developed for industrial waste disposal. The implementation of the task begins with the organization of a warehouse or site where collection and sorting will be carried out from enterprises.

Then it is necessary to conclude an agreement for the removal of waste. If construction work is involved, then the removal will be large. At this stage, raw materials are divided into recyclable materials and irrecoverable losses. In the first case, the waste is sent to processing plants and undergoes the appropriate technological processes depending on the type of raw material.

In this way, intermediate raw materials are obtained, which are then used in the production of various products, biogas, and organic fertilizers. Food waste types can be disposed of by enterprise employees. In this case, they will be used to feed livestock. Construction Materials

may be useful for rebuilding residential premises and private houses. Waste that cannot be useful will be disposed of in a landfill.

Alas, despite technological progress, many liquid wastes still flow down the river to other bodies of water. If the types of reservoirs are closed, then this is fraught with the gradual disappearance of living creatures, but if there is a current, then there is a danger of spreading along the river. Careless manufacturers neglect environmental requirements, but can legally pay a serious price for this.

Features of export

The removal of industrial waste can only be carried out by those companies that have a special license for this type of activity and vehicles that meet safety requirements.

Each organization where waste is accumulated is obliged to ensure its sorting in accordance with the level of hazard, compile a register of the generation of all types of waste, as well as waste passports with individual digital codes, which provides a special document on the classification of waste from enterprises (FKKO).

Further, the responsibility for performing safe transportation rests with the company that has access to this type of activity. All work is carried out using specialized equipment. For highly toxic substances, sealed containers are used. Waste from enterprises that is not subject to further use is delivered to specialized landfills where they are buried.

To prevent environmental pollution from industrial waste from reaching critical levels, the process of collection, removal, storage, processing and disposal of waste is legally controlled at the production, public and state levels.

The responsibility of the Federal executive authorities is to control and ensure the timely and high-quality implementation of the following tasks by public utilities, self-government bodies, and licensed companies:

  • Strict compliance with sanitary and environmental standards and requirements in the field of all activities related to the collection, storage, transportation and disposal of industrial waste.
  • Organization of activities that help reduce the amount of unusable waste that can be rationally used as valuable recyclable materials.
  • Identifying waste reporting violations and bringing those responsible to justice.
  • Regular verification of licenses of organizations that carry out removal, storage and disposal of waste.

The environmental problem concerns not only state power, That's why legal entities Those who carry out activities for the disposal of industrial waste are required to monitor and ensure compliance with sanitary and environmental standards.

Public associations and citizens also have the right to monitor compliance with standards at the legislative level. Only comprehensive work will minimize waste processing problems and comply with the maximum amount of toxic industrial waste accumulation, without causing serious damage to the environment.