On confectionery goods (fruit jelly and a stalemate, a fruit candy and a zephyr, halvah, honey, gingerbreads, gingerbreads and east sweets), the crackers, sushka and fruits processed natural losses till 15 days it is charged on one norm without differentiation on terms, at storage over 15 days the norm increases in proportion by a certain size every next day of storage prior to 30 days.
If the settlement period of storage of goods in a warehouse exceeded the inventory period (in case of accumulation of goods in a warehouse at their insignificant realization), norms for the period of storage which is not exceeding duration of the inventory period are applied.
The average period of storage is estimated in full days of a turn. In case of receiving at division of fractional number rounding to an integer is made. Thus shares to 0,5 are rejected, and 0,5 and more rounded to unit.
The approved norms of natural losses in transit, storage and sale of goods and products are limit. Goods write-off and products within norms of natural losses is made in cases if at acceptance or inventory the actual is revealed
1 On groceries, fodder and the confectionery goods which are not listed in point 9, natural losses till 15 days are charged on one norm, over 15 till 30 days — on other norm without differentiation for every day of storage.
In case during the period between adjacent inventories for any date of the book remains (the actual losses) of goods in a warehouse was not, all turn on these goods in the days preceding this date when charging natural losses in calculation is not taken.
For uniform reflection of the forthcoming expenses in distribution costs and productions on refrigerators, cold-storage facilities, vegetable warehouses and foodstuff, the trade enterprises having warehouses the reserve on write-off of natural losses of goods within existing rules of natural losses is monthly charged:
For definition of the average daily rest of goods it is necessary to summarize the remains of goods for each day of storage in the inventory period. The sum of the remains received thus needs to be divided into number of days in the inventory period.
1 At storage of goods over the deadlines of further charge of norms provided in notes to norms it is not made. For example, under the conditions specified in the third example (item 1, grain was stored not 3, 5, but 8 months. The term of application of norms on grain is limited 6 for months. Therefore, on this consignment of grain it is necessary to apply norm of natural losses at a rate of 0,06 percent (0,01 — for the first month and on 0,01 — for the next months storages). For the 7 and 8 months of storage the norm of natural losses is not charged.