Accounting and analysis of specific costs in publishing activities

In order to improve accounting, analytics and control, the authors of the article recommend supplementing the existing costing items specified in the current guidelines with new items related to the costs of publishing houses for the production and sale of products. These new items will reflect printing expenses, general publishing and editorial expenses, and royalty expenses. In the publishing industry, situations arise in which some publications remain unsold, especially for periodicals. Book products, in turn, are subject to obsolescence. The article shows that it is necessary to take into account the costs of commercial operations associated with the sale of publishing products and costs aimed at writing off unsold circulation of publications. Currently, such expenses should be written off in the amount of no more than 30% of the total circulation of the publication. According to Russian tax legislation, publishing houses are required to take into account the cost of written-off book and magazine products as non-operating income.