Organizations engaged in the sale of finished products often face the problems of stale goods with an expired shelf life, or simply spoiled during storage and transportation. According to current legislation, expired and damaged goods must be disposed of. This procedure should be carried out according to the norms established by the state.
When the expired goods are food products, an examination is necessary to determine the possibility of disposal. Without expertise, only those products can be disposed of, the origin of which is not confirmed, that is, they have obvious signs of poor quality and pose a threat to human health. In this case, the owner of the goods must change the properties of the food products to exclude the possibility of their use.
If, after the examination, the need for the disposal of the goods is established, then the owner can independently choose the method of destruction, taking into account the regulatory requirements.
In most cases, unusable goods are found during the inventory and are reflected in the inventory registration acts. To write off expired goods, it is necessary to draw up an act of damage, scrap or battle of commodity values. The act is drawn up and signed by the members of the commission.
Businesses that sell grocery products must constantly monitor the expiration date of all food products, as their shelf life expires quickly. If a company wants to resell spoiled goods at reduced prices, it is necessary to conduct an examination and sell it in accordance with the generally accepted procedure.
There is no established procedure for recording operations to write off expired goods. If spoiled goods are identified during the inventory, you can make entries in the general scheme for reflecting the result of the inventory. That is, write off the "Goods" account from the credit to the debit of the "Expenses" account. All expenses for examination, transportation, storage and disposal are also charged to the debit of the account "Other income and expenses".
The law provides for the organization's responsibility for violation of sanitary rules, as well as for the sale and use of expired products.