Usually the economic-financial activity of the company is not limited to such processes as sourcing, manufacturing and marketing of products, despite the fact that they are very important for the financial wellbeing of the company. It is quite possible that a certain part of the income obtained by renting a certain kind of depreciable property. If the income will be 5% of the total amount, the lease will be assigned to regular types of activities. In addition to the income and expenditure for these items, organizations often have operating, extraordinary and non-operating. A very important point is the consideration of other income and expenses and their subsequent reflection in the balance sheet.

Accounting of other income and expenses and their classification

Regulatory framework

There are a number of regulatory documents that establish the income and expenses and the special rules of accounting:

- the provision “Organization's income” on accounting;

– regulation "Expenses of organizations"

– the position of "Accounting statements of organization".


Taking into account other income and expenses assumes that other income is considered as operating, non-operating and extraordinary. The first category includes proceeds from sale of property, except for products, percentages that accrue to the organization for providing loans and Bank balances, dividends or income from shares in authorized capital of other organizations. Operating revenues are considered those that are obtained due to the specific conditions of the organization, or income derived from business operations that are not primary in the enterprise.

Non-operating income

This category includes such income funds, which are not connected with the main activities of the organization, almost non-planning. They decided to include: exchange differences generated by foreign currency transactions

Extraordinary income

In this category are usually classified as receipts that arise as a result of emergency activity (fire, accidents, natural disasters, nationalization and others): compensation by insurance, the value of tangible assets remained from write-off of assets unfit for recovery and further use, and others.

Accounting of other incomes and expenses shall be in accordance with the normative documentation. Classification of costs for subsequent accounting is presented in the PBU 10/99. Because of such factors as the nature of the organization, the conditions of its activities, as well as its direction, costs are divided into: associated with the usual types of activity

Operating and non-operating expenses

The first category considered the costs, without which it is impossible to obtain the corresponding profits associated with acquisition and Disposals after the implementation

Other income and expenses in accounting

Account for them used a special account 91, which is made to open sub-accounts. Entries are made cumulative for the entire reporting period. At the end of the month is usually only determined by the balance that is reflected in the special subaccount. At the end of the reporting period, all accounts, opened to 91 th account closed. Taking into account other income and expenses are. Loan subaccount 91-1 fit: receipt of funds for the use of assets provided by the company