The norms of natural decline are one of the cornerstones of the 25th chapter of the Tax Code of the Russian Federation. On the one hand, it establishes the right to recognize for profit tax purposes losses of inventory items within the limits of the norms. On the other hand, this right was nominal for a long time, since the mechanism for its implementation was not defined. At the end of 2007, natural loss norms for retail trade appeared. Did this help solve the problem? Answered by I.A. Baimakova, deputy head of the department of the Federal Drug Control Service of Russia.
Losses during transportation and storage of inventories are inevitable. Most severe impact on subjects entrepreneurial activity, including retail trade organizations and catering, cause losses arising as a result of natural changes in the biological and (or) physico-chemical properties of goods, the so-called natural loss. Given that losses occur throughout the year, their size can be significant. There is no doubt that the correct application of the norms of natural loss would allow optimizing the tax base for income tax.
Despite the fact that norms of natural decline have existed for a long time, disputes about the procedure for their application have not subsided in recent years. Organizations found themselves in the most difficult situation from 2002 to the first half of 2005. But even today the situation has not been completely resolved.
Let's consider the regulatory legal acts regulating the procedure for tax accounting of natural loss within the established norms, and the most pressing issues related to the application of these acts.
Federal Law 06.08.2001 No. 110-FZ brought into force on January 1, 2002 Chapter 25 “Organizational Profit Tax” of the Tax Code of the Russian Federation. In subparagraph 2 of paragraph 7 of Article 254 of this chapter, it was provided that material expenses for tax purposes are equated, among other things, with losses from shortages and (or) damage during storage and transportation of inventory items within the limits of natural loss rates, which should be approved in the manner established by the Government of the Russian Federation. However, the norms were not approved, and therefore, the application of this norm turned out to be impossible.
The procedure for approving the norms of natural loss during the storage and transportation of inventory items was approved by Decree of the Government of the Russian Federation dated November 12, 2002 No. 814. According to this document, the norms of natural loss used to determine the permissible amount of irrecoverable losses from shortages and (or) damage to inventories, are developed taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting their natural decline, and are subject to revision as necessary, but at least once every five years.
The same resolution defines the ministries and departments that are tasked with developing norms of natural loss for sectors of the economy, and also sets a deadline for approval of the norms - until January 1, 2003.
In the order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95 “On approval methodological recommendations on the development of norms of natural decline" the concept of "natural decline" was introduced, basic principles and criteria were provided for when determining norms of natural decline, and all subjects of the Russian Federation were divided into climate groups.
In accordance with the above definition, the natural loss of inventory should be understood as a loss (a decrease in the mass of a product while maintaining its quality within the requirements (standards) established by regulatory legal acts), which is a consequence of a natural change in the biological and (or) physico-chemical properties of goods .
At the same time, neither the resolution of the Government of the Russian Federation nor the order of the Ministry of Economic Development of Russia could have a significant impact on tax accounting. The fact is that specific norms for natural loss were not approved and, as a result, organizations could not take into account the resulting losses associated with drying, shaking, crumbling, leakage and other factors, as a result of which a decrease in inventory values occurs. The situation required an early solution, but the development of norms for natural attrition by departments was delayed. In order to create the most favorable conditions for taxpayers, changes have been made to Chapter 25 of the Tax Code of the Russian Federation.
According to Article 7 Federal Law dated 06.06.2005 No. 58-FZ, which amended Chapter 25 of the Tax Code of the Russian Federation, until the norms of natural loss are approved in the manner established by subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, the norms of natural loss previously approved by the relevant federal executive authorities are applied. It should be especially noted that the effect of these rules is extended to legal relations that arose from January 1, 2002. Thus, organizations had the right to recalculate their income tax liabilities for more than three years - from 2002 to 2005.
Consequently, retail trade organizations could, starting from 2002, apply the norms of natural loss given in the letter of the Ministry of Trade of the RSFSR dated May 21, 1987 No. 085 “On the norms of natural loss of food products in trade” (hereinafter referred to as letter of the Ministry of Trade of the RSFSR No. 085) *.
Note:
* The validity of the norms of natural loss of food products approved by order of the Ministry of Foreign Economic Relations of Russia dated December 19, 1997 No. 631 for all trade organizations, regardless of their form of ownership, was suspended by order of the Ministry of Economic Development of Russia dated January 17, 2001 No. 8.
The validity of these norms continues to this day. The possibility of applying these standards is confirmed by letter of the Ministry of Finance of Russia dated November 8, 2007 No. 03-03-06/1/783.
The appendices to the letter of the Ministry of Trade of the RSFSR No. 085 contain the norms of natural loss, as well as instructions for their application depending on the type of product and type of activity carried out by the organization. In particular, standards have been established for trade organizations, warehouses and bases of retail trade and public catering organizations.
For example, in the Instructions for the application of norms of natural loss of food products in the retail network of state and cooperative trade (Appendix No. 2 to the letter) it is explained that the norms of natural loss are established to compensate for losses incurred during the storage of goods in utility rooms and on shelves, as well as when preparation for sale and sale of goods due to drying, spraying, crumbling formed during the sale of goods (with the exception of loose caramel and refined sugar), leakage (melting, seepage), spillage during pumping and sale of liquid goods, consumption of substances for respiration (flour, cereal).
The standards established by letter of the Ministry of Trade of the RSFSR No. 085 are differentiated depending on the group of stores - the first or second. Trade organizations of the first group include self-service stores, including supermarkets, as well as other stores with an annual turnover of at least 4 million rubles. at retail space more than 400 sq.m. The remaining stores belong to the second group.
In addition, as noted in paragraph 4 of the instructions, the approved standards are limiting and are applied only in cases where, when checking the actual availability of goods, there is a shortage against accounting balances. It should be borne in mind that the write-off of natural loss of goods can be carried out only after the inventory of goods is based on the appropriate calculation. The inventory procedure is determined Methodical instructions on the inventory of property and financial obligations approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49. Additionally, it should be noted that the norms for natural loss of fresh potatoes, vegetables, fruits and fruits were established by order of the USSR Ministry of Trade dated March 26, 1980 No. 75.
And finally, by order of the Ministry of Economic Development of Russia dated September 7, 2007 No. 304, the norms of natural loss of food products in the field of trade and public catering were approved (hereinafter referred to as Order of the Ministry of Economic Development of Russia No. 304)*.
Note:
* Order of the Ministry of Economic Development of Russia No. 304 comes into force after 10 days from the date of official publication. Published on 03/24/2008 in the “Bulletin of normative acts of federal executive authorities” and, accordingly, came into force on 04/04/2008.
As in letter No. 085 of the Ministry of Trade of the RSFSR, the order provides for norms of natural loss for various groups of food products, the main ones of which include:
The norms of natural loss of food products are given in 49 appendices to this letter and are classified not only depending on the type of product, but also other factors (storage conditions, methods of cooling and freezing, types of packaging and other factors). In addition, the specified letter defines the norms for losses of dry ice and losses from broken glass containers.
A comparison of the norms of natural loss established by letter of the Ministry of Trade of the RSFSR No. 085 and order of the Ministry of Economic Development of Russia No. 304 shows that, despite the general principles of establishing norms, a number of criteria have significant differences. The most significant discrepancies are reflected in the table.
Table
Comparative analysis of old and new norms of natural decline
Criterion |
Letter of the Ministry of Trade of the RSFSR No. 085 |
Order of the Ministry of Economic Development of Russia No. 304 |
View trade organization |
The standards are differentiated depending on the type of trade organizations |
|
Territorial-zonal |
The territory of the Russian Federation and the former republics of the USSR is divided into two zones for the purpose of applying the norms of natural decline |
The rates of natural decline are different for three climatic groups: |
Temporal |
Natural loss rates do not depend on the time of year |
For some types of goods, natural loss rates are set differently for each quarter. |
Storage conditions |
Various storage conditions are not provided |
Natural loss rates depend on storage conditions |
Other factors |
Practically not regulated |
The applicable standards largely depend on the type of product packaging used and freezing conditions. |
Note:
# The distribution of subjects by climate groups is given in the order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95.
Additionally, it should be noted that the order of the Ministry of Economic Development of Russia No. 304, in contrast to the letter of the Ministry of Trade of the RSFSR No. 085, does not contain instructions on the application of norms of natural loss of food products, as well as examples of calculating natural loss. This provides a certain degree of freedom in determining loss, depending on the applied accounting procedure for goods.
Let's compare the maximum amount of natural loss according to the old and new standards.
Let's take the following data as a basis:
The old rate of natural loss was 0.086%. Consequently, the maximum size of the natural loss of sausage was equal to:
13,848 kg x 0.086%: 100 = 11.9 kg.
The new norm is 0.22 (let’s take the norm for the first climate group). Then the maximum amount of natural loss is:
13,848 kg x 0.22%: 100 = 30.5 kg.
As you can see, the new standards will make it possible to write off boiled-smoked sausage within the limits of natural loss of 2.5 times more.
In general, the new standards allow you to write off inventory assets within the limits of natural loss in a larger amount than before. Consequently, their use will reduce the tax base for income tax.
Question: ...Our company produces sausages and sausages. There is a warehouse finished products. During storage of products, they shrink. Shrinkage rates are given in the Collection technological instructions and shrinkage standards. Is it possible to attribute losses from shrinkage during storage of sausage and sausage products to the cost price within the limits established by the Collection of standards? (Letter of the Ministry of Finance of the Russian Federation dated June 22, 2000 n 04-02-05/2)
Question: Our company produces sausages and sausage products. There is a warehouse for finished products. During storage of products, they shrink. Shrinkage standards are given in the Collection of technological instructions and standards for drying during refrigeration processing and storage of meat and meat products at meat industry enterprises, developed by the All-Russian Research Institute of Refrigeration Industry and approved by the Russian Federation Committee on Food and Processing Industry in 1993.
Is it possible to attribute losses from shrinkage during storage of sausage and sausage products to the cost price within the limits established by the Collection of standards?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated June 22, 2000 N 04-02-05/2
The Tax Policy Department has reviewed your letter on the issue of attributing losses of finished products to the cost of production (work, services) and reports.
Subparagraph "a" of clause 2 of the Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits, approved by the Decree of the Government of the Russian Federation dated August 5, 1992 N 552 (taking into account changes and additions), it was determined that the cost of products (works, services) includes costs directly related to the production of products (works, services), caused by technology and organization of production, including material costs and expenses for remuneration of workers involved in the production of products, performance of work and provision of services, expenses for monitoring production processes and the quality of products, support and warranty supervision of products and eliminating deficiencies identified during operation.
Thus, if losses of finished products are caused by production technology, which must be determined by the relevant ministry or department, then such costs are taken into account in the cost of products (works, services).
In addition, clause 6 of the said Regulations stipulates that the cost of products (works, services) takes into account losses from a shortage of material resources and spoilage within the limits of natural loss rates. These losses occur during transportation, storage, and sale of products and goods and are associated with changes in the physical and chemical properties of goods. At the same time, taking into account that the Ministry of Trade of Russia has not developed new norms of natural loss, we consider it possible that before the adoption of part two of the Tax Code of the Russian Federation, taxpayers can be guided by the norms of natural loss developed on the basis of resolutions of the Council of Ministers of the USSR and approved by ministries and departments in agreement with Ministry of Finance of the USSR. Losses in excess of natural loss norms are included in non-operating expenses, but are not taken into account for tax purposes.
06/22/2000 Deputy Head
Tax Policy Department
A.I.KOSOLAPOV
Appendix No. 25
Norms
natural loss of sausages and smoked products when stored in finished product warehouse chambers (bases, expeditions) with an air cooling system
Percentage
(to the net weight of accepted products)
|
Product name, casing |
Shelf life, h/day |
|||||||
|
Sausages: |
||||||||
|
Sausages, wieners, bacon: |
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|
Natural casing (casing) |
||||||||
|
Natural casing (lamb casing, collagen) |
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|
Boiled sausages (ham, pates, brawns, breads): |
||||||||
|
Natural casing (including liver, tea, blood) |
||||||||
|
Natural casing (blues, bubbles) |
||||||||
|
Artificial casing (cellulose) |
||||||||
|
Artificial casing (protein) |
||||||||
|
Artificial shell (polyamide) |
||||||||
|
Semi-smoked sausages: |
||||||||
|
Natural casing (of the casing, circle, etc.) |
||||||||
|
Natural casing (lamb casing) |
||||||||
|
Artificial casing (protein) |
||||||||
|
Boiled-smoked sausages: |
||||||||
|
Artificial casing (protein) |
||||||||
|
Raw smoked sausages: |
||||||||
|
Natural casing (circle, etc.) |
||||||||
|
Artificial casing (protein) |
||||||||
|
Smoked meats: |
||||||||
|
Boiled-smoked, smoked-baked, pressed: |
||||||||
|
Natural, artificial casing (paper, cellulose) |
||||||||
|
Raw smoked: |
||||||||
|
Natural, artificial casing (paper, cellulose) |
||||||||
Notes:
1. If there is a production need for further storage of products, additional weight loss standards are applied to those specified in this appendix. In the next 5 days, the loss rates are for each day for:
Semi-smoked sausages - 0.15%;
Boiled, boiled-smoked sausages and smoked meats - 0.10%;
Raw smoked sausages and smoked meats - 0.05%.
Semi-smoked sausages - 0.05%;
Boiled, boiled-smoked sausages and smoked meats - 0.03%;
Raw smoked sausages and smoked meats - 0.02%.
Semi-smoked sausages - 0.02%;
Cooked-smoked sausages and smoked products, raw smoked sausages and smoked products - 0.01%.
2. For boiled sausages in polyamide, the loss rate after the first 5 days is 0.15%, regardless of the period of further storage and the type of transport container.
3. The norms of natural loss apply to sausages and smoked products of all varieties according to the group assortment in natural and artificial casings, meeting the requirements of regulatory documents for quality and temperature, packed in polymer lattice boxes lined with paper and stored in refrigerators with an air cooling system at a temperature 0°C-8°C and relative air humidity 75%-85%, air speed 0.25-1 m/s.
4. When storing sausages and smoked meats placed in polymer lattice boxes with the product completely wrapped in paper (multiple packaging made of wrapping or cellulose paper), as well as placed in corrugated cardboard containers, the norms of natural loss given in this appendix are applied, but with reducing the amount of mass loss by 50%.
5. When storing sausages and smoked meats in refrigeration chambers with a battery cooling system and natural air circulation, weight loss rates are reduced by 40% for products placed in lattice polymer boxes lined with paper, and by 80% in polymer boxes with full wrapping of the product or cellulose paper, as well as packed in corrugated cardboard containers compared to air-cooled chambers.
6. Norms of natural loss do not apply to packaged and hermetically sealed sausages and smoked products (polymer film, vacuum sealing, heat shrinking, etc.).
7. During secondary storage in refrigerated chambers (after delivery to the warehouse), when determining the actual storage period, the date and time of production and transportation should be taken into account with the corresponding calculation of the specific values of the standard weight loss of the product.
8. Determination of the shelf life of sausages and smoked products is carried out using batch and average daily accounting methods. If the deadlines do not coincide with those specified in this appendix, the calculation of losses is made based on the average value per hour between the extreme values of the values of this range.
The natural loss of cooked sausages depends mainly on the evaporation of water, the intensity of which is influenced by tissue and chemical composition, type of shell, temperature and relative humidity during storage.
The tissue and chemical composition of sausages depends on the type of raw materials provided for in the recipe for the production of boiled sausages of various types.
The highest grade is dominated by muscle tissue, which has a high water-holding capacity. The first and second grades, along with muscle tissue, contain connective tissue, which has a lower water-holding capacity. Therefore, in order to increase this indicator, starch is added to minced meat for the first and second grades.
The intensity of water evaporation depends on the mass fraction of water in cooked sausages, as well as the water-holding capacity of minced sausage, due to the content of muscle tissue proteins (myoglobin, actomyosin, etc.) and starch (in lower grades of sausages).
To determine the actual weight loss of cooked sausages, we examined 16 names of premium sausages, 11 names of first grade and 1 name of second grade. The studied sausages came from different manufacturers, among which the largest share was made by Campomos and Cherkizovsky CJSC. It should be noted that of the second-grade boiled sausages, Yugopttorg LLC supplied only “Chaynaya” sausage during the period of experimental work.
The natural loss of cooked sausages of different names, varieties and manufacturers was determined during their storage in refrigeration chambers and cabinets of wholesale organizations at a temperature (t) +3~5°C and relative air humidity (RHH) - 80-85%. Generalized data on the natural loss of cooked sausages of different varieties and names, without taking into account the type of casing, for one day of storage are given in Table. 6.
Table 6 - Natural loss of cooked sausages of different varieties and names during storage for 24 hours at a temperature of +3-5°C and RHV 80-85%
|
Variety and name of sausages |
Natural loss, % |
Variety, name of sausages |
Natural loss, % |
|
Top grade |
First grade |
||
|
Peasant |
|||
|
Veal in blue |
Novomoskovskaya |
||
|
Appetizing |
Dining room |
||
|
Ham Festive |
Sergievskaya |
||
|
Diabetic |
Borodinskaya |
||
|
Doctoral |
Polyanskaya |
||
|
Dairy |
Pokrovskaya |
||
|
Ostankino |
For breakfast |
||
|
Amateur |
Stanichnaya |
||
|
Separate |
|||
|
Slavic |
on average for 1st grade |
||
|
Stolichnaya |
Second grade |
||
|
Radonezh |
|||
|
Rossoshanskaya |
|||
|
Estonian |
average for boiled sausages, regardless of type |
||
|
on average for the highest/grade |
As can be seen from the data in table. 6, the natural loss of premium sausages is 0.05-0.58% (on average - 0.44%), first grade - 0-0.41% (average - 0.14%), second grade - 0, 52%, that is, the highest weight loss was observed in second-grade sausages, the lowest - in first-grade sausages. This is explained by the increased content of moisture and connective tissue in second-grade sausages, which determines the low water-holding capacity of minced meat, which cannot be significantly increased by adding starch.
Table 7 - Natural loss of cooked sausages of different varieties and types of casing during storage for 24 hours at a temperature of +3-5°C and RHV 80-85%
The reduced natural loss of first-grade sausages is explained mainly by the fact that the largest part of the studied sausages (10 out of 12 items) were made using an Amitan casing, which is characterized by low permeability to oxygen and water vapor, which helps reduce weight loss of sausages during storage.
In relation to the conditions of conducting research to identify the actual weight loss of cooked sausages, the current rate of natural loss for these products is 0.54% (Appendix No. 27 to Order No. 304).
Thus, the actual natural loss of cooked sausages of the highest and first grades was 1.2 and 3.9 times less than the current norm, respectively. The lower actual weight loss compared to the normalized natural loss, in our opinion, is primarily due to the fact that in the production of sausages, even the highest grades, consistency stabilizers are used, which increase the water-holding capacity of minced meat. Another reason, in our opinion, is the widespread use of modern artificial casings, which help reduce the rate of evaporation of water from boiled sausages. In particular, the amitan casing has such properties, therefore, in a number of first-grade sausages made using this casing, weight loss was either completely absent or minimal.
The analysis of data on the natural weight loss of sausages by type showed that the greatest spread (12 times) between the minimum and maximum loss is observed in premium-grade sausages. At the same time, the highest natural loss was observed in Veal (0.55-0.58%) and Doctor’s (0.57%) sausages, that is, traditional names of sausages manufactured according to GOST R 52196-2003, the lowest (0.1- 0.3%) y sausages, new or well-known names, but manufactured according to specifications. This is explained by the fact that sausages produced according to specifications require the replacement of part of the muscle tissue with plant and animal proteins, as well as the use of consistency stabilizers that increase the water-holding capacity of the sausages. The indicated names of sausages had an amitan casing, which, as noted above, slows down or eliminates the evaporation of water.
Thus, the type of casing has the greatest influence on the amount of natural loss, and the type of sausage has the least influence.
This assumption is confirmed by the data in Table. 8, which provides generalized values for the natural loss of boiled sausages depending on the type of casing.
The highest grade sausages were supplied to the retail chain in natural, cellulose, polyamide (amitan) casings, while the first and second grade sausages were mainly supplied only in cellulose and polyamide (amitan type) casings.
Analysis of the data shows that the highest natural loss is typical for premium sausages in natural casings, the lowest for sausages in Amitan casings. The increased natural loss of sausages in natural casings is explained by their ability to pass water, which is determined by the very nature of these casings. Reduced natural loss is typical for sausages of the first and second grades in the Amitan casing, which is due to its high protective properties - the ability to prevent the evaporation of water from the sausages into the environment.
No specific pattern has been identified for other types of artificial casings. However, it was found that in sausages of the highest, first and second grades with an Amitan casing, the natural loss was always lower than in products with other types of artificial casings. Probably, the absence of a direct relationship between natural loss and the artificial casing of boiled sausages is due to the variety of types of artificial casings (protein, collagen, fibrous, etc.) used in the production of boiled sausages by different manufacturers.
This assumption is confirmed by analyzing the data obtained on the amount of natural loss of premium boiled sausages produced at different enterprises. Thus, the natural loss of cooked Doktorskaya sausage in an artificial casing varied from 0 (Tsaritsynsky MPZ) to 0.726% (Ostankino MPZ).
The range of fluctuations in natural loss for boiled sausages of the same variety in a natural casing is 0.41 -0.88%, which is significantly less than for sausages in an artificial casing. The natural loss of boiled sausages in amitan casing varied in the highest grade from 0 to 0.25%.
When summarizing data on the amount of natural loss of boiled sausages by type of casing, regardless of the name of the sausage, the dependence of natural loss on the type of sausage is clearly visible. Sausages of the second grade have the highest natural loss (0.28-30.75%), while sausages of the first grade have the lowest - 0.12%.
No clear relationship was found between the size of the natural loss of cooked sausages from different manufacturers, including those from different cities. The casing and type of sausage had a greater influence on the natural decline.
The data we obtained on actual natural loss indicate that the norms of natural loss of boiled sausages should be differentiated by commercial grades and types of casings.
Sausages and wieners belong to the subgroup of boiled sausages, differing from them in the size of the products. In terms of the main components of raw materials, cooking technology, composition and structure of minced sausage, sausages and small sausages are very close to boiled sausages. Therefore, it is of interest to compare data on the natural loss of sausages and sausages of different commercial varieties with data on the natural loss of boiled sausages.
It is appropriate to note that the current norms for the natural loss of cooked sausages differ not only by climate group, but within each climate group also by type of store (groups 1 and 2). The rates of natural loss of sausages and wieners differ only by climate group and remain the same for two groups of stores within each climate group. In our case, we were guided by the standards for the second climate group.
The norms of natural loss for sausages and wieners are set at 0.75, 0.76 and 0.80%, respectively, for the first, second and third climate groups and are not differentiated depending on the group of stores.
Table 8 - Natural loss of sausages and sausages of different varieties and names during storage for 24 hours at +3-5°C and RH 80-85%
|
Natural loss, % |
Type and name of sausages and sausages |
Natural loss, % |
|
|
Top grade |
First grade |
||
|
Pork sausages |
Sausages Fragrant |
||
|
Sausages Extra |
Beef sausages |
||
|
Bavarian sausages |
Russian sausages |
||
|
Vienna sausages |
Pork and beef sausages |
||
|
Sausages Amateur |
Sausages in protein casing |
||
|
Dairy sausages |
Sausages Bistro |
||
|
Petrovskie sausages |
Sausages Desired |
||
|
Creamy sausages |
Kalacheevskie sausages |
||
|
Taganski sausages? |
Sausages Cool |
||
|
Spikes |
Klinskie sausages |
||
|
Spikes Kalacheevskie |
Sausages Polyanskie |
||
|
Russian sausages |
|||
|
Spassky sausages |
|||
|
Average for the highest grade |
On average for 1st grade |
As can be seen from the data in table. 3, the natural loss of sausages and small sausages of the highest grade ranges from 0.93 to 2.48% (on average 1.60%), and of products of the first grade - from 0.91 to 3.00% (on average - 1.60%). 86%), that is, the natural loss of premium quality sausages and sausages was less than the first grade. The difference between the maximum and minimum values of natural loss for products of the first grade was greater than for the highest grade.
This is explained by the fact that sausages and small sausages of the highest grade differ from the first grade in a higher content of muscle and less connective tissue, as a result of which the water-holding capacity of the minced meat of the former is higher, which helps to slow down the processes of water evaporation.
Significant differences in natural loss according to the names of sausages and wieners are due to their different recipes and humidity. An interesting fact is that increased natural loss was observed in sausages prepared according to specifications (Petrovskie, Zhelannye, Polyanskie sausages, shpikachki, etc.), which were distinguished by a higher water content than similar products produced in accordance with GOST.
The natural loss of sausages and sausages is 2.5-4 times higher than that of boiled sausages. This is explained, in our opinion, by the fact that the specific surface area of sausages and wieners is higher than that of boiled sausages, which contributes to more intense evaporation of water from small products. In addition, the reason for the high natural weight loss of sausages and sausages can be process: their production. By technological scheme after heat treatment Sausages and sausages are cooled with cold water in the shower. The subsequent short drying stage, carried out by exposure to air, does not ensure complete removal of moisture from the surface of the products, and they enter into retail network with a sufficiently damp surface. Therefore, the greatest losses are observed at the initial stages of products entering the distribution network. The actual natural decline exceeds the current norms by 3-3.5 times, which confirms our opinion that the norms are illegally underestimated. One of the significant measures aimed at reducing the actual weight loss of sausages and wieners is the improvement of the cooling and drying processes of these products used in the technological scheme of their production.
The natural loss of sausages and wieners during storage, depending on the type of casing, is given in Table. 9.
Table 9 - Natural loss of sausages and small sausages of different varieties depending on the type of casing during storage for 24 hours at +3-5°C and RH 80-85%
|
Variety of sausages and sausages |
Shell type |
Natural loss, % |
|
natural |
||
|
artificial: |
||
|
cellophane |
||
|
Average for the highest grade |
polyamide (amitan) |
|
|
natural |
||
|
artificial: |
||
|
cellophane |
||
|
On average for 1st grade |
polyamide (amitan) |
|
|
Sausages |
||
|
natural |
||
|
Average for the highest grade |
polyamide (amitan) |
|
|
natural |
||
|
On average for 1st grade |
polyamide (amitan) |
|
|
Spikes |
natural |
As you can see, the natural loss of sausages and wieners depends on the type of casing. The greatest weight loss is observed in products with a natural shell (1.49-1.88), the smallest in products with an amitan shell (0.65-1.53%). Products in cellophane shells occupy an intermediate position in terms of natural loss. Thus, when determining the natural weight loss of sausages and wieners, the same dependence on the type of casing was revealed as in the case of boiled sausages. However, it should be noted that the natural weight loss of sausages in a polyamide casing (amitan) is significantly higher than the weight loss of cooked sausages in a similar casing. This is explained by the high content of residual moisture on the surface of sausages (sausages) after the drying process.
Sausages, sausages and bacon also differ from each other in terms of natural weight loss during storage. Natural loss was highest in sausages (1.35-1.78%) and lowest in sausages (0.65-1.73%). Moreover, the previously indicated dependence of the mass loss of products on the shell is confirmed. Probably, the differences in the natural loss of sausages and wieners are due to the different specific surface of these products.
Thus, the actual natural loss for boiled sausages is lower than the normalized one, and for sausages, sausages and bacon - much higher.
The Ministry of Industry and Trade has allowed fruits in trade and public catering to “dry out” faster than other food products. A kilogram of pineapples in warehouses can, for example, decrease by one and a half grams per day, and bananas by 5 grams. That is, from a ton the shrinkage will be 1.5 and 5 kilograms. And there will be no organizational conclusions for these losses.
Today " Russian newspaper" publishes an order of the Ministry of Industry and Trade of the Russian Federation, which approves the norms for the natural loss of food products in stores, canteens, cafes and restaurants. It is precisely indicated here by what percentage they can “shrink” during transportation, slight defrosting on the counter, or, conversely, if it is severely frozen in the refrigerator, exceeding this weight during inspection will be regarded as a shortage, which even falls under criminal liability.
“We have been waiting for this document for a long time,” said the chairman of the Russian Consumer Union, Pyotr Shelishch. “It will finally stop mass fraud with damaged goods in retail chains.” There were cases when up to 30 percent of all goods were written off due to natural loss.
“A store received, for example, a ton of cargo, and sold 980 kilograms. Tax officials, naturally, ask where the proceeds from the rest are,” explains Shelishch. “The sellers answer that this is a natural loss: something was spoiled by customers, something went rotten, something was accidentally broken by the loaders. Vegetables dry out, meat leaks, flour becomes moldy... Without a regulatory document that clearly states how much can be written off for these shrinkage and shrinkage, entrepreneurs often cheat, inflating these figures and cleverly evading taxes.”
In addition, entrepreneurs often include losses from defects, as well as violations of storage periods, technical operation rules, damage to containers, and imperfect means of protecting goods from losses as natural loss norms. However, under the new rules this will no longer be possible.
As for buyers, they may benefit from the new rules. If an item has lost its original appearance but is still fit for use or consumption, instead of scrapping it, owners can put it up for sale at a good discount. Or they may lose - dishonest entrepreneurs may well invest losses from products spoiled beyond the norm in the retail price.
Figure: 1 bottle of cognac can legally break from a batch of 5000 bottles
We are talking about chilled meat and offal, frozen poultry and rabbit meat, sausages and smoked meats, butter, dairy and fatty products, eggs, cottage cheese, cheeses, fish and fish products, confectionery and groceries, fruits, vegetables and other products.
In the new document, the norms for the natural “shrinkage” of products are enshrined in more than fifty annexes devoted to climatic zones and technological storage conditions.
For example, pork in carcasses and half-carcasses of the first category “after transportation during storage in refrigerators” can decrease by 0.11 percent per day, and by 0.35 percent over five days.
And the loss standards for table eggs are set as a percentage of the original number of pieces in the batch - after 30 days in the refrigerator they can become 0.1 percent less, and after 150 days - by 1 percent.
And fresh pineapples in the warehouses of fruit and vegetable warehouses with artificial cooling may decrease by 0.15 percent per day, and bananas during storage and ripening in storage - by 0.5 percent. Natural loss norms are not applied to vegetable oil, sour cream, cottage cheese and curd mass in metal containers, the document says.
One of the notes also states that determining the maximum amount of losses from broken glass bottles in warehouses, retail trading network and in public catering establishments it is produced regardless of the shelf life of these values - for example, the natural loss of expensive cognacs, whiskey, vodka and champagne does not exceed 0.02 percent. So the sellers will no longer be able to steal a box of alcohol and blame it all on careless buyers. At least the chances will be significantly less.
Exceeding the weight standards specified in the law during inspection can be regarded as a deficiency that must be covered by the owner of the store or restaurant.
Let us recall that the natural loss of inventory should be understood as a loss (a decrease in the mass of a product while maintaining its quality within the limits established by regulatory legal acts), which is a consequence of a natural change in the biological and physico-chemical properties of goods.
By law, natural loss rates are subject to revision as necessary, but at least once every five years. They are used to determine the permissible amount of irrecoverable losses from shortages and damage to inventories. These standards are developed taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting natural loss.
