Accounting of losses from shortage and damage of material values in JSC "Russian railways"

The article deals with: the composition of material reserves of JSC "Russian Railways"; the concepts of shortages and damage to valuables; documentation of the results of inventory of materials; accounting and organizational and administrative documents on the results of inventory; methods of accounting for losses from shortages and damage to materials in the process of procurement, storage and on-farm movement; accounting records for accounting and recording of shortages of materials indicating specific sub-accounts used in railway transport.