Shift report esm 3. Report on construction machine operation

ESM-3 form document - this document is intended for use in accounting for the operation of machines intended for construction; accounting is carried out special organizationsproviding services related to the operation of these vehicles. ESM-3 form is a standard for many industries, it is approved by the State Statistics Committee of the Russian Federation (OKUD code 0340003). The data indicated in the report is the basis for calculating salaries (tariff - hourly) for the driver and employees serving the device.

Construction Machine Operation Report compiled in the amount of 1 pc. The compiler is a foreman or other responsible person. It is necessary to indicate in the ESM-3 report: report number, information about the customer of the work and the owner of the machine for construction, data about the machine. It is also necessary to indicate the full name of the drivers. Next, a list of works that have already been completed is filled in, and at what addresses they are performed, consumption data for fuels and lubricants (the amount of fuel filled into the tank is confirmed by the refueller). The hours worked by the machine unified form ESM-3 requires presentation in the form of a table.

Example of filling out a report on the work of a construction machine (front side)


Example of filling out a report on the work of a construction machine (reverse side)


Data informing about the type and amount of work performed by the machine is filled in by the person in charge. The data is based on monitoring of work performed and rates / norms for each type of activity. All specified information related to the work must be confirmed by the customer (his signature, seal). At the end of the work, the driver (the contractor's side) and the site manager / foreman (the customer's side) put their signatures on the document. Upon signing, the report on the work of the construction machine is transferred to the accounting department, where the calculations are carried out.

ESM-3 form (OKUD code - 0340003) c specialized organizations serves to record the work performed by a construction machine (mechanism), with hourly wages. Based on the data specified in the report on the work of the construction machine, remuneration (salary) for the driver is calculated.

Maintaining and filling

Sample of filling out the report

The report in one copy is issued by the foreman or the official (authorized) person responsible for rationing and calculations.

If coupons for fuel have been issued, the driver or refueller confirms the receipt of fuel and lubricants with his signature. Fuel residues are handed over to responsible persons. The transfer is confirmed by signatures in the document.

On the reverse side of the document blank, information about the results of work and downtime of the construction machine (mechanism) is recorded. The customer confirms this information daily with a signature and a stamp. The codes for recording the reason for downtime are the same as in (ESM-1).

At the end of the decade, the document is signed:

  • driver;
  • foreman;
  • the head of the department (usually the head of the site) and responsible for rationing and calculations.

Then the report is sent to the accounting department.

A hired Excavator Dusan is working at the construction site, so I began to check CHANGEABLE REPORTS on working hours, the correctness of registration, the individual entrepreneur gives copies of the CHANGEABLE REPORTS, I call him and say "Give the originals. But HE answers me" WE SHOULD NOT GIVE THEM TO YOU , they stay with us. ". I will have disputes in the future with the tax authorities. Can you please tell me if I am right and what to do in this situation ?.

The report on the operation of the construction machine (mechanism) (form No. ESM-3) is used in specialized organizations to record the operation of the construction machine (mechanism) with hourly payment and is the basis for obtaining the initial data when calculating wages for service personnel. The report is issued in one copy official , responsible for rationing and calculations, a foreman or an authorized person. This is stated in the decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78.

Earlier when providing construction equipment the contractor organization (IP) should have provided the customer with:

– waybill construction machine (form No. ESM-2);
- a certificate for settlements for the performed work (services) (form No. ESM-7).

These forms are unified, approved by the decree of the Goskomstat of the Russian Federation of November 28, 1997 No. 78. The decree of the Goskomstat of Russia of November 28, 1997 No. 78 is not registered with the Ministry of Justice of Russia.
Since 2013, the forms of primary documents have been approved by the head of the organization on the proposal of the person who is entrusted with accounting (part 4 of article 9 of the Law of December 6, 2011 No. 402-FZ). The composition of the mandatory requisites of primary accounting documents is established by paragraph 2 of Article 9 of the Federal Law "On Accounting".
Thus, the documentation of transactions depends on the subject of the contract. If the subject of the excavator service contract is sufficient the certificate of services rendered. It is not necessary to receive a report in the form of ESM-3 from the contractor.

The rationale for this position is given below in the recommendations of the "Glavbukh Systems" vip - version and in the articles of the journal "Accounting in Construction", which you can find in the "Logs" tab "Glavbukh Systems" vip - version

The documents that the accounting department works with can be divided into two groups: *

  • tax accounting and reporting documents;
  • accounting documents.

Tax accounting and reporting documents include tax reporting forms and tax registers.

Accounting documents are divided into three groups: *

  • reporting forms;
  • accounting registers;
  • source documents.

The forms of primary documents are approved by the head of the organization on the proposal of the person who is entrusted with accounting ( h. 4 tbsp. 9 of the Law of 6 december 2011 no. 402-FZ).

The primary document must contain the following mandatory details: *

  • title of the document;
  • date of preparation of the document;
  • the name of the economic entity (organization) that compiled the document;
  • the content of the fact of economic life;
  • the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
  • the names of the positions of the persons who completed the transaction, the operation, and those responsible for the correctness of its registration, or the names of the positions of the persons responsible for the correct registration of the event;
  • signatures of these persons with decryption and other information necessary to identify these persons.

Primary documents are drawn up on paper and (or) in the form of an electronic document signed electronic signature (h. 5 article 9 of the Law of 6 december 2011 no. 402-FZ).

Typical forms *

The unified forms of documents contained in the albums of unified forms approved by the resolutions of the State Statistics Committee of Russia are not obligatory for use. At the same time, the forms established by the authorized bodies on the basis of federal laws remain mandatory. Such clarifications are contained in information of the Ministry of Finance of Russia from 4 december 2012 no. PZ-10/2012 Thus, the organization is obliged to apply standard forms of documents approved by the Government of the Russian Federation, the Bank of Russia (for example, payment orders, debit and receipt cash orders) and other authorized bodies in pursuance of federal laws.

The unified forms of documents contained in the albums of unified forms, approved by the resolutions of the State Statistics Committee of Russia, are not required to be applied. That is, if for any fact of economic life a unified form of the primary document is established by the decree of the Goskomstat of Russia, then the organization has the right, at its own choice:

  • or develop the form of the document yourself;
  • or use a uniform form.

By general rule the forms of primary documents are approved by the head of the organization on the proposal of the person who is entrusted with accounting ( h. 4 tbsp. 9 of the Law of 6 december 2011 no. 402-FZ). That is, the manager must approve either the form independently developed by the organization, or the fact that the organization uses unified forms.

In any case, the primary document must contain all required details listed in part 2 Article 9 of the Law of December 6, 2011 No. 402-FZ. The information included in this list, in terms of its composition and content, is identical to the requisites of documents drawn up according to the forms contained in albums of unified forms. That is, the existing unified forms meet the requirements part 2 Article 9 of the Law of December 6, 2011 No. 402-FZ.

If necessary, you can add details to unified forms (add additional lines, columns, etc.) or exclude them. Approve the revised uniform form by order (by order) of the head as a primary document *.

Such conclusions follow from the provisions article 9 Law of December 6, 2011 No. 402-ФЗ and confirmed information of the Ministry of Finance of Russia from 4 december 2012 no. PZ-10/2012 .

Sergey Razgulin, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

2. Article:Loading and unloading works. Accounting features

N.S. Kulaeva, tax consultant, CJSC "BKR-Intercom-Audit"

IN construction worksah involved a lot of complex machines, mechanisms, lifting and other equipment. What nuances need to be taken into account when taking into account loading and unloading operations and transportation? Can these costs be included in tax expenses? The answers are in our article.

Organization of work

Vehicles and equipment that are used for loading and unloading operations must correspond to the nature of the cargo being moved.

The sites for these works are planned in such a way that they have a slope of no more than 5 degrees, and their dimensions and coverage correspond to the design of the work.

The movement of vehicles on the territories of construction sites and access roads to them should be regulated by generally accepted road signs and pointers.

When performing loading and unloading operations, the requirements of the legislation on the maximum standards for carrying weights and the admission of workers to perform these works must be observed. It should be borne in mind that carrying materials on a stretcher along a horizontal path is possible only in exceptional cases and at a distance of no more than 50 meters, and carrying materials on a stretcher along stairs and stepladders is strictly prohibited. Workers are allowed to work on loading (unloading) hazardous and especially dangerous goods only on the basis of the results of a medical examination. In addition, these workers must undergo special training in occupational safety with subsequent certification. And also know and be able to apply the techniques of providing first aid.

The accounting procedure for the work, as well as the reflection of transport costs and the costs of loading and unloading work, depends on which - own or rented machines and mechanisms the construction organization uses.

Transport and equipment rental

The relationship arising from the lease is governed by chapter 34 Civil Code RF. Under a lease agreement vehicle with a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides its own services for driving and technical operation... The obligation of the lessor to maintain the vehicle is established article 634 Of the Civil Code of the Russian Federation.

Operations for the sale of services in Russia based on article 146 Of the Tax Code of the Russian Federation are recognized as subject to VAT. Thus, the organization-lessor is obliged to issue an invoice for the rental services to the construction organization-tenant. The amount of VAT presented by the lessor is accounted for in the debit of account 19 “Value added tax on purchased valuables” and credit of account 76 “Settlements with various debtors and creditors”. On the basis of the invoice issued by the lessor and after the rental services are reflected on the balance sheet, the amount of VAT is deducted. In this case, an entry is made in accounting on the debit of account 68 "Calculations of taxes and fees" and the credit of account 19 "Value added tax on acquired values".

The set of documents for renting machines and mechanisms includes:
- written lease agreement;
- the act of providing services;
- invoice.

Machines and machinery leased by the organization are accounted for on off-balance sheet account 001 "Leased Fixed Assets" in the amount specified in the lease agreement.

How to ensure work safety?

How to ensure work safety? Safety during transport and handling operations at the construction site is ensured by meeting the requirements of the rules and regulations SNiP 12-03-2001

Safety during transport and handling at the construction site is ensured by meeting the requirements of the rules and regulations SNiP 12-03-2001 “Labor safety in construction. Part 1. General requirements ". They are approved by the resolution of the Gosstroy of Russia dated July 23, 2001 No. In addition, when carrying out these works, the rules on labor protection at road transport, intersectoral OSH regulations and government standards.

In order to accounting the rental of construction equipment is an expense for the organization for ordinary activities. When forming the tax base for income tax, the rent for construction equipment is included in other costs associated with the production and sale ( sub. 10 p. 1 art. 264 of the Tax Code of the Russian Federation).

Use of involved machines and mechanisms

A construction organization can engage specialized organizations for work under contracts for the provision of services.

How to arrange work?

The work of the involved machines and mechanisms should be formalized in a specialized organization with replaceable reports and waybills according to standard intersectoral forms.

The performance of work by a machine (mechanism) is confirmed by the signature and stamp of the construction organization on a shift report (forms No. ESM-1 , No. ESM-3) or waybill ( form No. ESM-2). Settlements with specialized organizations for the work (services) performed are carried out according to the standard reference form No. ESM-7 ... It is issued separately for each report (waybill). It is necessary to strictly observe the procedure for issuing the above certificates, to monitor the presence in them of all the necessary signatures and seals. The works (services) performed, reflected in the certificates, must relate to specific objects of the construction organization. *

As a rule, the general contractor organization performs all or most of the construction work by subcontractors. At the same time, according to the terms of subcontracting agreements, the general contractor can assume the responsibility to provide the construction with appropriate machines and mechanisms, involving for this purpose specialized organizations (mechanization departments).

If you need vehicles for work

For participation in technological process construction may involve transport under contracts concluded with motor transport organizations. They must necessarily define the essential terms of the contract. So, if the terms of cargo transportation, their volumes and mileage, type of vehicle are not fixed in the contracts, then in accordance with paragraph 1 Article 432 of the Civil Code of the Russian Federation, such agreements cannot be considered valid. The work of the involved vehicles is drawn up with waybills of typical intersectoral forms: No. 4-C - when paying for the work of vehicles at piece rates; No. 4-P - when paying at a time-based rate. They are approved .

In addition, the costs of paying for services related to the implementation of loading and unloading operations provided by third-party organizations can be taken as expenses that reduce the tax base for the tax paid by the organization in connection with the application of the simplified taxation system. This is stated in letter of the Ministry of Finance of Russia dated June 8, 2007 No. 03-11-04 / 2/163 .

The construction company leases a forklift with a driver, pay hourly for the hours worked. What kind of contract to conclude: lease, provision of services, performance of work? What documents to use for accounting of work?

E.Yu. Dirkov,
consultant of LLC "Auditing firm" BUSINESS-STUDIO "

In this case, a vehicle lease agreement is concluded with the crew ( art. 632 of the Civil Code of the Russian Federation). The handover certificate of the loader is drawn up in a free form and certifies that the construction machine is in a condition suitable for use ( clause 1 of Art. 611 of the Civil Code of the Russian Federation). It is not necessary to indicate the cost of the forklift in it, since civil law does not require the valuation of the object in the lease agreement ( p. 3, art. 607 of the Civil Code of the Russian Federation).*

The operation of the loader is recorded in the report on the operation of the construction machine (mechanism) according to form No. ESM-3 , on the basis of which a certificate of work (services) performed on form No. ESM-7 ... These uniform forms are approved resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 .

4. Article:We fill out the form No. ESM-7

A construction company rents an excavator. He worked 200 hours in a month. Is it possible inform No. ESM-7 indicate the total number of hours or do you need to schedule work by day?

You can specify the total number of hours per month.

), then in certificate No. ESM-7 the total number of hours worked and their cost are indicated. *

The answer was E.V. ANISIMOVA-KRAVTSOVA, auditor

Respectfully,

Alexander Ermachenko, expert of the FSS "System Glavbuh".

The answer was approved by Olga Pushechkina,

head of the VIP-support department of the BSS "System Glavbuh".

A report on the operation of a construction machine or mechanism (form ESM-3) is a document very similar in many columns to the waybill of a construction machine. Its important difference is in the purpose and the very type of the technique used.

Files

For which types of equipment can be used

In total, the Russian nomenclature of construction machines, as well as mechanized construction tools, includes more than a thousand of various standard sizes. Moreover, new models appear regularly and expand this list more and more.

If we divide machines and mechanisms according to the type of work performed (and this is a very conditional division, since there are many models that combine functionality and can be additionally completed), then the following grouping will turn out:

  • Earth-moving machines. These are excavators (including multi-bucket), hydromechanical devices, scrapers, graders, bulldozers.
  • Sealing varieties. Static or vibration compacting rollers, hydraulic vibrators, surface vibration compacting machines, etc.
  • Drilling models. These include pneumatic boring hammers, as well as wire-rope, rotary or pneumatic impact machines.
  • Piling machines. These are vibratory hammers, vibratory hammers, various piling equipment, diesel hammers, etc.
  • Hoisting and transport. The most common of this kind are - tower cranes, lifting cranes, truck cranes different models.
  • Loading and unloading. Gantry cranes various lifting capacities, lifts of different models, etc.
  • Transport. Plate trucks, panel trucks, cement trucks.
  • Crushing and screening. Mobile crushing and screening plants.
  • Mixing. Concrete mixer trucks.
  • Concrete paving, in particular, concrete mixers, concrete mixer trucks.
  • Rebar. Rebar bending workers of various designs, equipment for its welding, stretching.
  • Finishing. Plastering machines, mortar pumps, mosaic grinder, etc.
  • Road.
  • Mechanized tool.

Naturally, the list is incomplete.

All equipment that can be described by a report on the operation of a construction machine can be found in SNiP 3.01.01-85 on the organization of construction production.

For example, in the form of such a report on the operation of a construction machine, reports on the operation of generators using any type of fuel, stationary and mobile concrete pumps can be received.

In any case, when deciding on the form of the document, one should be guided by the list provided. The mechanism or machine must belong to one of the following sections.

Components of the report

The paper is filled on both sides. The title side lists data on the date of the report, its number, and the OKUD and OKPO form. In the upper part of the title page, in addition to the phrase "Report on the work of a construction machine (mechanism)" with a paper number, there must be the name of two organizations: the customer and the contractor of construction work. The name, brand of the car and the person driving it are also indicated.

After, on the right, in the report there is a small plate with columns to indicate:

  • the code of the type of operation being performed;
  • period of work, from what to what date (practice has shown that it is most convenient to issue a report for a decade);
  • section or column (if any);
  • inventory and service number of the mechanism (machine), its brand or model.

The introductory part of the document takes up a lot of space. Subsequent document space is occupied by a split table.

On the left side of the table, the ordinal number of the record, the name and address of the object on which the machine worked is indicated.

On the right side of the table - data on fuel consumption. Its type is indicated, how much was issued, how much was at the beginning of the shift and how much was left at the end, the actual amount spent is compared with the normative ones.

If the territory has not changed for several days, then it is possible to combine several lines into one in the second column.
The reverse side of the construction machine operation report also contains a double table. The left part is filled in by the customer. He must indicate:

  • the exact time in which the work was completed;
  • code, name and address of the object;
  • work type code, stages;
  • cost of work performed;
  • were there any downtime, how long did it take and by whose fault it occurred;
  • your signature.

The owner of the car on the right side of the reverse side indicates all the information necessary for the correct calculation of wages: whether the driver worked at night, on weekends or holidays. Attention is also paid to overtime hours (first two and subsequent).

The table is summed up, calculated average cost one machine-hour according to this particular report.

Also on the back of the document there is a separate table for recording the amount of work performed by the driver. Their unit of measurement, quantity, is prescribed. It is possible to indicate several names if the work was carried out by more than one specialist. There are also columns for indicating the category, personnel number of the employee, the number of hours worked (night and overtime are indicated separately).

At the very end, the signatures of the responsible persons with a decryption are provided, a place for possible customer claims to the work performed.

Who is issued

In most cases, the responsibility for the correct completion of all columns of the report falls on the foreman. Also, to fill out the report, a responsible employee can be specially appointed by a separate order of the head.

Nuances

It is worth remembering that a separate line is allocated for each work shift. It is possible to combine strings of the name of the object on which the work is performed. But the signature of the driver and the customer must be affixed in each of the lines as the work is done.

When submitting a report on the work of a construction machine to the accounting department, it must be signed by the foreman and the driver. After the calculations on wages are made, the person who made them (the accountant) and the head of the organization signs on the second side.

Our Buyers ask ESM-3 and ESM-7 for the operation of a concrete mixer, and our organization hired this concrete mixer, with a driver and their diesel engine, from a third-party organization. How do we fill out the ESM-3 who must sign for the driver, the remaining fuel must be filled in and is it necessary to fill it in to calculate wages?

The ESM-3 form must be issued to you by the lessor. Provide a copy to the buyer. According to the rules for its application and filling, which are approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 N 78, the ESM-3 form is the primary accounting document for accounting for the work of a construction machine and the basis for calculating wages. In the situation under consideration, the driver of the rented equipment is an employee of the leasing organization, that is, your leasing organization did not pay him a salary. Therefore, she should not issue this form.

Justification

From the legal framework
DECISION OF THE GOSKOMSTAT OF RUSSIA dated 28.11.1997 No. 78

Report on the work of the construction machine (mechanism)
(form No. ESM-3)

It is used in specialized organizations to account for the operation of a construction machine (mechanism) with hourly payment and is the basis for obtaining initial data when calculating wages for service personnel. The report is issued in one copy by an official responsible for rationing and calculations, a foreman or an authorized person. The issuance of fuel and lubricants is confirmed by the signature of the refueller or driver (if fuel coupons have been received). The transfer of fuel residues is formalized by the signatures of the responsible persons. The results of the work and downtime of the construction machine (mechanism) are reflected on the back of the report and are confirmed daily with the signature and stamp of the customer. It is recommended to use the following downtime codes, given in the form No. ESM-1. At the end of the decade, the report is signed by the driver, foreman, site manager, official responsible for rationing and calculations, and transferred to the accounting department.

Help for settlements for performed work (services)
(form No. ESM-7)

It is used to make settlements between the organization and customers and to confirm the work (services) performed construction machines (mechanisms) For each report (waybill) of the construction machine (mechanism), a separate certificate is issued. It is drawn up in one copy by the representatives of the customer and the organization executing the work (services) based on the data of the waybill (



Similar articles