There are many methods for improving water quality, and they make it possible to free water from dangerous microorganisms, suspended particles, humic compounds, excess salts, toxic and radioactive substances and foul-smelling gases.
The main purpose of water purification is to protect the consumer from pathogenic organisms and impurities that may be dangerous to human health or have unpleasant properties (color, smell, taste, etc.). Treatment methods should be selected taking into account the quality and nature of the water supply.
The use of underground interstratal water sources for centralized water supply has a number of advantages over the use of surface sources. The most important of them include: protection of water from external pollution, epidemiological safety, consistency of water quality and flow. Flow is the volume of water coming from a source per unit of time (l/hour, m/day, etc.).
Typically, groundwater does not need clarification, bleaching or disinfection. The diagram of the underground water supply system is shown in the figure.
The disadvantages of using underground water sources for centralized water supply include small water flow, which means they can be used in areas with a relatively small population (small and medium-sized cities, urban-type settlements and rural settlements). More than 50 thousand rural settlements have a centralized water supply, but the improvement of villages is difficult due to the dispersed nature of rural settlements and their small number (up to 200 people). Most often used here different kinds wells (shaft, tube).
The location for the wells is chosen on a hill, at least 20-30 m from a possible source of pollution (latrines, cesspools, etc.). When digging a well, it is advisable to reach the second aquifer.
The bottom of the well shaft is left open, and the main walls are reinforced with materials that ensure water resistance, i.e. concrete rings or wooden frame without gaps. The walls of the well must rise above the ground surface by at least 0.8 m. To construct a clay castle that prevents surface water from entering the well, dig a hole 2 m deep and 0.7-1 m wide around the well and fill it with well-compacted fatty clay . On top of the clay castle, they add sand and pave it with brick or concrete with a slope away from the well to drain surface water and spill it during its intake. The well must be equipped with a lid and only a public bucket must be used. The best way to lift water is with pumps. In addition to mine wells, they are used to extract groundwater. different types tube wells.
: 1 - tube well; 2 - pumping station first rise; 3 - reservoir; 4 - pumping station of the second lift; 5 - water tower; 6 - water supply network
.
The advantage of such wells is that they can be of any depth; their walls are made of waterproof metal pipes through which water is raised by a pump. When the formation water is located at a depth of more than 6-8 m, it is extracted by constructing wells equipped with metal pipes and pumps, the productivity of which reaches 100 m3 or more.
: a - pump; b - a layer of gravel at the bottom of the well
The water of open reservoirs is susceptible to pollution, therefore, from an epidemiological point of view, all open water sources are, to a greater or lesser extent, potentially dangerous. In addition, this water often contains humic compounds, suspended substances from various chemical compounds, so it needs more thorough cleaning and disinfection
The water supply diagram for a surface water source is shown in Figure 1.
The main structures of a water supply system fed with water from an open reservoir are: structures for collecting and improving water quality, a reservoir for clean water, pumping facilities and water tower. A water conduit and a distribution network of pipelines made of steel or having anti-corrosion coatings depart from it.
So, the first stage of water purification from an open water source is clarification and discoloration. In nature, this is achieved through long-term settling. But natural sedimentation proceeds slowly and the effectiveness of decolorization is low. Therefore, waterworks often use chemical treatment with coagulants, which accelerates the sedimentation of suspended particles. The clarification and bleaching process is typically completed by filtering the water through a layer of granular material (such as sand or crushed anthracite). Two types of filtration are used - slow and fast.
Slow filtration of water is carried out through special filters, which are a brick or concrete tank, at the bottom of which there is drainage made of reinforced concrete tiles or drainage pipes with holes. Through drainage, filtered water is removed from the filter. A supporting layer of crushed stone, pebbles and gravel is loaded on top of the drainage in a size that gradually decreases upward, which prevents small particles from spilling into the drainage holes. The thickness of the supporting layer is 0.7 m. A filter layer (1 m) with a grain diameter of 0.25-0.5 mm is loaded onto the supporting layer. A slow filter purifies water well only after maturation, which consists of the following: biological processes occur in the upper layer of sand - the reproduction of microorganisms, hydrobionts, flagellates, then their death, the mineralization of organic substances and the formation of a biological film with very small pores that can trap even the smallest particles, helminth eggs and up to 99% bacteria. The filtration speed is 0.1-0.3 m/h.
Rice. 1.
: 1 - pond; 2 - intake pipes and coastal well; 3 - first lift pumping station; 4 - treatment facilities; 5 - clean water tanks; 6 - pumping station of the second lift; 7 - pipeline; 8 - water tower; 9 - distribution network; 10 - places of water consumption.
Slow-acting filters are used on small water pipelines to supply water to villages and urban settlements. Once every 30-60 days, the surface layer of contaminated sand is removed along with the biological film.
The desire to accelerate the sedimentation of suspended particles, eliminate the color of water and speed up the filtration process led to preliminary coagulation of water. To do this, coagulants are added to the water, i.e. substances that form hydroxides with rapidly settling flocs. Aluminum sulfate - Al2(SO4)3 - is used as coagulants; ferric chloride - FeSl3, ferric sulfate - FeSO4, etc. Coagulant flakes have a huge active surface and a positive electrical charge, which allows them to adsorb even the smallest negatively charged suspension of microorganisms and colloidal humic substances, which are carried to the bottom of the settling tank by settling flakes. Conditions for the effectiveness of coagulation are the presence of bicarbonates. Add 0.35 g of Ca(OH)2 per 1 g of coagulant. The sizes of settling tanks (horizontal or vertical) are designed for 2-3 hour settling of water.
After coagulation and settling, the water is supplied to rapid filters with a sand filter layer thickness of 0.8 m and a sand grain diameter of 0.5-1 mm. The water filtration speed is 5-12 m/hour. Efficiency of water purification: from microorganisms - by 70-98% and from helminth eggs - by 100%. The water becomes clear and colorless.
The filter is cleaned by supplying water in the opposite direction at a speed 5-6 times higher than the filtration speed for 10-15 minutes.
In order to intensify the operation of the described structures, the coagulation process is used in the granular loading of rapid filters (contact coagulation). Such structures are called contact clarifiers. Their use does not require the construction of flocculation chambers and settling tanks, which makes it possible to reduce the volume of structures by 4-5 times. The contact filter has a three-layer loading. The top layer is expanded clay, polymer chips, etc. (particle size is 2.3-3.3 mm).
The middle layer is anthracite, expanded clay (particle size - 1.25-2.3 mm).
The bottom layer is quartz sand (particle size - 0.8-1.2 mm). A system of perforated pipes is strengthened above the loading surface to introduce the coagulant solution. Filtration speed up to 20 m/hour.
With any scheme, the final stage of water treatment in a water supply system from a surface source should be disinfection.
When organizing a centralized economic drinking water supply In small settlements and individual facilities (rest homes, boarding houses, pioneer camps), in the case of using surface reservoirs as a source of water supply, structures of low capacity are required. These requirements are met by compact factory-made Struya installations with a capacity of 25 to 800 m3/day.
The installation uses a tubular sedimentation tank and a filter with granular loading. The pressure design of all elements of the installation ensures the supply of source water by first lift pumps through a sump and filter directly to the water tower and then to the consumer. The main amount of contaminants settles in a tubular settling tank. The sand filter ensures the final removal of suspended and colloidal impurities from water.
Chlorine for disinfection can be introduced either before the settling tank or directly into the filtered water. The installation is washed 1-2 times a day for 5-10 minutes with a reverse flow of water. The duration of water treatment does not exceed 40-60 minutes, whereas at a water station this process lasts from 3 to 6 hours.
Cleaning efficiency and water disinfection at the Struya installation it reaches 99.9%.
Water disinfection can be carried out by chemical and physical (reagent-free) methods.
Chemical methods of water disinfection include chlorination and ozonation. The task of disinfection is the destruction of pathogenic microorganisms, i.e. ensuring epidemic water safety.
Russia was one of the first countries in which water chlorination began to be used in water supply systems. This happened in 1910. However, at the first stage, water chlorination was carried out only during outbreaks of water epidemics.
Currently, water chlorination is one of the most widespread preventive measures that has played a huge role in preventing water epidemics. This is facilitated by the availability of the method, its low cost and reliability of disinfection, as well as its versatility, i.e. the ability to disinfect water at water supply stations, mobile installations, in a well (if it is contaminated and unreliable), in a field camp, in a barrel, bucket and flask.
The principle of chlorination is based on treating water with chlorine or chemical compounds containing chlorine in an active form, which has an oxidizing and bactericidal effect.
The chemistry of the processes occurring is that when chlorine is added to water, its hydrolysis occurs:
Those. hydrochloric and hypochlorous acid are formed. In all hypotheses explaining the mechanism of the bactericidal action of chlorine, hypochlorous acid is given a central place. The small size of the molecule and electrical neutrality allow hypochlorous acid to quickly pass through the bacterial cell membrane and affect cellular enzymes (BN-groups;), important for metabolism and cell reproduction processes. This was confirmed by electron microscopy: damage to the cell membrane, disruption of its permeability and a decrease in cell volume were revealed.
On large water supply systems, chlorine gas is used for chlorination, supplied in liquefied form in steel cylinders or tanks. As a rule, the normal chlorination method is used, i.e. chlorination method according to chlorine demand.
The choice of dose is important to ensure reliable disinfection. When disinfecting water, chlorine not only contributes to the death of microorganisms, but also interacts with organic substances in water and some salts. All these forms of chlorine binding are combined into the concept of “chlorine absorption of water.”
In accordance with SanPiN 2.1.4.559-96 " Drinking water..." the dose of chlorine should be such that after disinfection the water contains 0.3-0.5 mg/l of free residual chlorine. This method, without impairing the taste of the water and not being harmful to health, indicates the reliability of disinfection.
The amount of active chlorine in milligrams required to disinfect 1 liter of water is called chlorine demand.
Except the right choice doses of chlorine, a necessary condition Effective disinfection is good mixing of water and sufficient time of contact of water with chlorine: in summer at least 30 minutes, in winter at least 1 hour.
Modifications of chlorination: double chlorination, chlorination with ammoniation, rechlorination, etc.
Double chlorination involves supplying chlorine to water supply stations twice: the first time before the settling tanks, and the second time, as usual, after the filters. This improves coagulation and discoloration of water, suppresses the growth of microflora in treatment facilities, and increases the reliability of disinfection.
Chlorination with ammoniation involves introducing an ammonia solution into the water to be disinfected, and after 0.5-2 minutes - chlorine. In this case, chloramines are formed in the water - monochloramines (NH2Cl) and dichloramines (NHCl2), which also have a bactericidal effect. This method is used to disinfect water containing phenols to prevent the formation of chlorophenols. Even in minute concentrations, chlorophenols give water a pharmaceutical smell and taste. Chloramines, having a weaker oxidizing potential, do not form chlorophenols with phenols. The rate of water disinfection with chloramines is less than when using chlorine, so the duration of water disinfection should be at least 2 hours, and the residual chlorine should be 0.8-1.2 mg/l.
Rechlorination involves adding deliberately large doses of chlorine to water (10-20 mg/l or more). This allows you to reduce the time of contact of water with chlorine to 15-20 minutes and obtain reliable disinfection from all types of microorganisms: bacteria, viruses, Burnet's rickettsia, cysts, dysenteric amoeba, tuberculosis and even anthrax spores. Upon completion of the disinfection process, a large excess of chlorine remains in the water and the need for dechlorination arises. For this purpose, sodium hyposulfite is added to the water or the water is filtered through a layer of activated carbon.
Rechlorination is used mainly in expeditions and military conditions.
The disadvantages of the chlorination method include:
A) the difficulty of transporting and storing liquid chlorine and its toxicity;
B) long time of contact of water with chlorine and difficulty in selecting the dose when chlorinating with normal doses;
C) the formation in water of organochlorine compounds and dioxins, which are not indifferent to the body;
D) changes in the organoleptic properties of water.
And, nevertheless, high efficiency makes the chlorination method the most common in the practice of water disinfection.
In search of reagent-free methods or reagents that do not change the chemical composition of water, we turned our attention to ozone. The first experiments to determine the bactericidal properties of ozone were carried out in France in 1886. The world's first industrial ozonation plant was built in 1911 in St. Petersburg.
Currently, the method of water ozonation is one of the most promising and is already being used in many countries around the world - France, the USA, etc. We ozonize water in Moscow, Yaroslavl, Chelyabinsk, Ukraine (Kyiv, Dnepropetrovsk, Zaporozhye, etc.).
Ozone (O3) is a pale violet gas with a characteristic odor. The ozone molecule easily splits off an oxygen atom. When ozone decomposes in water, short-lived free radicals HO2 and OH are formed as intermediate products. Atomic oxygen and free radicals, being strong oxidizing agents, determine the bactericidal properties of ozone.
Along with the bactericidal effect of ozone, during water treatment, discoloration and elimination of tastes and odors occur.
Ozone is produced directly at waterworks through a quiet electrical discharge in the air. The installation for water ozonation combines air conditioning units, producing ozone and mixing it with disinfected water. An indirect indicator of the effectiveness of ozonation is the residual ozone at a level of 0.1-0.3 mg/l after the mixing chamber.
The advantages of ozone over chlorine in water disinfection are that ozone does not form toxic compounds in water (organochlorine compounds, dioxins, chlorophenols, etc.), improves the organoleptic properties of water and provides a bactericidal effect with less contact time (up to 10 minutes). It is more effective against pathogenic protozoa - dysenteric amoeba, Giardia, etc.
The widespread introduction of ozonation into the practice of water disinfection is hampered by the high energy intensity of the ozone production process and imperfect equipment.
The oligodynamic action of silver has been considered for a long time as a means of disinfecting primarily individual water supplies. Silver has a pronounced bacteriostatic effect. Even when a small amount of ions is introduced into the water, microorganisms stop reproducing, although they remain alive and can even cause disease. Concentrations of silver that can cause the death of most microorganisms are toxic to humans with prolonged use of water. Therefore, silver is mainly used for preserving water in long-term storage her in swimming, astronautics, etc.
To disinfect individual water supplies, tablet forms containing chlorine are used.
Aquasept - tablets containing 4 mg of active chlorine monosodium salt of dichloroisocyanuric acid. Dissolves in water within 2-3 minutes, acidifies the water and thereby improves the disinfection process.
Pantocide is a drug from the group of organic chloramines, solubility is 15-30 minutes, releases 3 mg of active chlorine.
Physical methods include boiling, irradiation with ultraviolet rays, exposure to ultrasonic waves, currents high frequency, gamma rays, etc.
The advantage of physical disinfection methods over chemical ones is that they do not change the chemical composition of water or impair its organoleptic properties. But due to their high cost and the need for careful preliminary preparation of water, only ultraviolet irradiation is used in water supply systems, and boiling is used in local water supply.
Ultraviolet rays have a bactericidal effect. This was established at the end of the last century by A.N. Maklanov. The most effective section of the UV part of the optical spectrum is in the wave range from 200 to 275 nm. The maximum bactericidal effect occurs on rays with a wavelength of 260 nm. The mechanism of the bactericidal effect of UV irradiation is currently explained by the rupture of bonds in the enzyme systems of the bacterial cell, causing disruption of the microstructure and metabolism of the cell, leading to its death. The dynamics of the death of microflora depends on the dose and initial content of microorganisms. The effectiveness of disinfection is influenced by the degree of turbidity, color of water and its salt composition. A necessary prerequisite for reliable disinfection of water with UV rays is its preliminary clarification and bleaching.
The advantages of ultraviolet irradiation are that UV rays do not change the organoleptic properties of water and have a wider spectrum of antimicrobial action: they destroy viruses, bacilli spores and helminth eggs.
Ultrasound is used to disinfect household Wastewater, because it is effective against all types of microorganisms, including bacillus spores. Its effectiveness does not depend on turbidity and its use does not lead to foaming, which often occurs when disinfecting domestic wastewater.
Gamma radiation is very effective method. The effect is instant. The destruction of all types of microorganisms, however, has not yet found application in water supply practice.
Boiling is a simple and reliable method. Vegetative microorganisms die when heated to 80°C within 20-40 s, so at the moment of boiling the water is already virtually disinfected. And with 3-5 minutes of boiling, there is a complete guarantee of safety, even with severe contamination. When boiling, botulinum toxin is destroyed and 30-minute boiling kills bacilli spores.
The container in which boiled water is stored must be washed daily and the water changed daily, since intensive proliferation of microorganisms occurs in boiled water.
The main purpose of water purification is to free it from suspended particles to improve physical properties(transparency, color, etc.). In practice, this is achieved by settling and coagulation.
With simple settling, mainly large particles are retained, and small colloidal ones are not precipitated. The process of water settling lasts 4-8 hours or more. In order to speed up the process of suspension sedimentation and increase its efficiency, water is coagulated.
For this purpose, a chemical reagent is added to the water - a coagulant, most often aluminum sulfate, which reacts in water with calcium and magnesium bicarbonate salts, resulting in the formation of aluminum oxide hydrate, which precipitates in the form of flakes. The smallest suspended particles stick to the surface of the coagulant flakes and settle.
Coagulation greatly accelerates the settling of suspended particles, but some small particles still remain. Therefore, after settling and coagulation, further water purification is required - filtration. The filtration process involves passing water through a finely porous material (sand).
There are slow and fast filters. Currently, fast filters are used. The filtration speed reaches 5-7 m/h. In these filters, water passes through a filter layer (quartz river sand) and a supporting gravel layer laid on a perforated bottom. Filtered water enters the sub-drainage space and then through a pipeline into a clean water tank.
With decentralized water supply, sedimentation, coagulation and filtration of water can be done in barrels or other reservoirs. Finely ground finely ground charcoal or river sand.
Application in various ways purification makes it possible to obtain water freed from suspended particles, but such water is not completely freed from microorganisms. Therefore, additional processing is necessary - disinfection. For this, chlorination, ultraviolet irradiation and boiling are most often used. Water chlorination is carried out with chlorine gas and a bleach solution.
Gaseous chlorine is used at large waterworks, where chlorine is stored in cylinders under a pressure of 6-7 at. At smaller stations and with decentralized water supply, a bleach solution is used for disinfection. Fresh bleach contains 28-38% active chlorine. Chloride of lime is an unstable substance and is destroyed during storage. It should be stored in closed barrels in a cool, dry and dark place.
The effectiveness of water disinfection with bleach depends on a number of conditions:
1) thoroughly freeing the water from turbidity and suspended matter;
2) introducing a sufficient amount (dose) of chlorine;
3) thorough quick mixing;
3 Hygiene with basic health care
4) sufficient exposure of water to chlorine (30 min - 2 h);
5) checking the quality of chlorination.
During chlorination, the chlorine entering the water is hydrolyzed and the hydrolysis products have a bactericidal effect on the microbial cell. To be sure that the microbes have been exposed to chlorine, it is necessary to introduce it in quantities exceeding the chlorine absorption capacity of the water (the difference between the amount of chlorine added and the amount remaining after a certain exposure). The dose of chlorine is considered sufficient if, after disinfecting the water, 0.3-0.5 mg/l of so-called residual chlorine remains in it. In such quantities, residual chlorine does not affect the organoleptic properties of water and is harmless to the body.
Studies have shown that the bactericidal effect of chlorine is most pronounced during the first 30 minutes (depending on the dose and temperature). In winter, contact is extended to 2 hours. Quality control of chlorination is carried out by determining the residual chlorine in water and bacteriological analysis.
Depending on the dose used, a distinction is made between conventional chlorination, taking into account the amount of chlorine absorption in water, and overchlorination, when water is treated with large doses of chlorine. The latter method is used when chlorinating water that is of sanitary concern. In this case, excess residual chlorine is bound with hyposulfite. Excess chlorine is removed (dechlorination) by filtering water through activated carbon. Next, in order to determine the dose of bleach required to chlorinate the well water, the volume of water is determined. To find out the volume of water in a well, use a rope with a weight at the end to determine the height of the water column, and then the cross-sectional area of the log house. By multiplying the height of the water column (in meters) in the well by the cross-sectional area (in square meters), the volume of water in the well (in cubic meters) is determined. The dose of chlorine per 1 m 3 of water is multiplied by the resulting volume.
To determine the dose of chlorine for chlorination, test chlorination is carried out (using the three-glass method). You can choose the dose of chlorine approximately: for clear water - 6-8 g per 1 m 3, for cloudy water - up to 10-12 g per 1 m 3 (the chlorine content in bleach should be at least 25-27%). After establishing the required amount of bleach solution, they begin to chlorinate the water in the well.
A pre-prepared solution of bleach (1% or 3-5%) is poured into the well, the water is thoroughly mixed with a pole and left alone for 1-2 hours. After 2 hours, the water should have a faint smell of chlorine; if there is no smell of chlorine, the dose should be increased. If there is a strong odor, the water is dechlorinated.
Disinfection of individual supplies. To disinfect individual water supplies, you can use boiling, as well as panthocide tablets, which contain chloramine. One pantocid tablet contains 3 mg of active chlorine. If the water is clear, then one tablet is dissolved in a flask (700 ml), and if the water is cloudy, then 2 tablets should be added. Duration of contact is 30 minutes.
Heat. This is the word in Lately has become, perhaps, the most frequently uttered phrase in offices throughout Russia. Offices deal with heat in different ways, including vacations, purchasing air conditioners, and siesta, but the most necessary and cheapest way for an employer is to install cold water coolers in the office. This seemingly simplest business transaction is not understood by the tax authorities. They against. What arguments do inspectors use when checking drinking water costs and what arguments to use when proving the validity of data in court we will consider in this article.
1. Instead of a preface.
Providing employees of an organization with water is, of course, a necessary measure, since it is simply impossible to drink water from centralized water supply sources. In view of this, an increasing number of taxpayers are deciding to purchase drinking water and install coolers in their offices. This improves the working conditions of workers and the comfort of their presence in offices.
Meanwhile, this seemingly simple business transaction is associated with the emergence of tax risks for the organization. Both the tax authorities and the Ministry of Finance clearly consider the purchase of water from organizations to be an economically unjustified expense and do not recognize them when calculating income tax and the simplified tax system. According to the opinion of the inspectors, which they repeatedly stated in letters and reports of on-site tax audits, this type expenses can be accepted only if there is a certificate of non-compliance of tap water with GOST.
Legality of accounting for expenses for providing employees with water for profit taxation and simplified taxation system, procedure accounting We will consider these expenses, as well as ways to minimize tax risks in this article.
2. Taxation of expenses for the purchase of a cooler.
Tax officials look at the purchase of coolers by taxpayers from the “side” of the budget, that is, they consider the purchase costs to be economically unjustified. As a result, when conducting on-site inspections, the taxpayer is deducted VAT deductions from the cost of the purchased cooler and income tax expenses.
The inspectors' reasoning is quite simple. The employer's expenses for ensuring normal working conditions are considered expenses associated with production and sales (clause 7, clause 1, article 264 of the Tax Code of the Russian Federation). Expenses for the purchase of drinking water are not specified in Article 163 Labor Code as the costs of ensuring normal working conditions, which means such expenses, including the purchase of a cooler, cannot be economically justified. This position is expressed in.
Based on the above, tax authorities make the feasibility of purchasing a cooler directly dependent on the economic feasibility of purchasing drinking water. Having thus proven that water costs are economically justified, you will be able to prove your right to a cooler for profit taxation (STS) and the application of VAT deductions on it.
3. Accounting for the costs of purchasing a cooler.
In accounting, the purchase of a cooler is reflected as follows:
Depreciation of the cooler in this case will not reduce the tax base for income tax. In accounting, she will participate in the formation financial result, which means there will be a need to apply PBU 18/02
Option 2 (position in which tax risks are possible).
Dt Kt – cost of purchasing a cooler from a supplier
Dt Kt – “input VAT” is taken into account
Dt Kt – the cost of input VAT is accepted for deduction
Dt Kt – cooler put into operation as part of fixed assets
4. Taxation of expenses for the purchase of drinking water.
The main problem when taxing drinking water purchased by an employer is to prove the validity of these costs. At first glance, these expenses are unjustified, since any office building equipped with a centralized water supply system. This means that workers simply should not have a shortage of water.
However, as our own experience shows, water from centralized water supply sources tastes and smells more like non-technical water than drinking water.
Requirements for drinking water are established by sanitary and epidemiological rules and regulations "Drinking water. Hygienic requirements for water quality of centralized drinking water supply systems. Quality control. Hygienic requirements for ensuring the safety of hot water supply systems. SanPiN 2.1.4.1074-01", put into effect by the Resolution of the Chief State sanitary doctor of the Russian Federation dated September 26, 2001 N 24.
Proof that tap water is impossible to drink due to its poor quality can be the conclusion of the State Sanitary and Epidemiological Supervision Service that tap water does not comply with the requirements of SanPiN 2.1.4.1074-01. The absence of such a certificate, in the opinion of the tax authorities, set out in the Letter of the Federal Tax Service of Russia for Moscow dated January 30, 2009 N 19-12/007411, will mean that the costs for drinking water, and therefore for the purchase (rent) of coolers, are unreasonable.
Tax officials also indicate that responsibility for the quality of drinking water supplied and its compliance sanitary standards carries local organization water supply and sewerage facilities (clause 92 of the Rules approved by Decree of the Government of the Russian Federation of February 12, 1999 N 167).
Consequently, if the quality of water supplied to the premises of the company on the basis of agreements concluded with public utilities, does not meet the standards, then additional costs for the purchase of drinking water will be economically justified and may reduce the income tax base in accordance with paragraphs. 7 clause 1 art. 264 Tax Code of the Russian Federation.
Please note that water analysis is currently carried out by a large number of independent laboratories and their data can be used to justify costs. However, this may raise questions among tax authorities.
Regarding taxpayers, applying a simplified system (with the object of taxation “income minus expenses”), it will not be possible to take into account the costs of purchasing drinking water. The list of expenses that reduce income received, given in the Tax Code for “simplified people,” is closed, and expenses for ensuring normal working conditions, including the purchase of drinking water, are not included (clause 1 of Article 346.14, Art. 346.16 Tax Code of the Russian Federation).
5. Accounting for expenses for the purchase of drinking water.
In accounting, the purchase of drinking water is reflected as follows:
Option 1 (position of the tax authorities).
Dt/2 Kt – the cost of purchased drinking water is included in other expenses
Dt Kt – “input VAT” is taken into account
Dt/2 Kt – the cost of input VAT is included in other expenses
Option 2 (the cost of water is taken into account when taxing profits).
Dt Kt – the cost of purchased drinking water is included in other expenses
Dt Kt – “input VAT” is taken into account
Dt Kt – VAT amount accepted for deduction
Dt Kt – payment has been made to the water supplier
6. Let’s consider the main counterarguments to tax authorities:
1) The organization can independently establish a list of normal conditions necessary for employees to meet production standards. Thus, Article 163 of the Labor Code of the Russian Federation contains the phrase “... such conditions, in particular, apply,” which means this list is open.
2) The presence of a conclusion from the State Sanitary and Epidemiological Supervision on the non-compliance of tap water with the requirements of GOST is not in accordance with Art. 264 of the Tax Code of the Russian Federation is a condition for including costs in expenses.
3) In paragraph 2.19 of the Resolution of the Ministry of Labor of Russia of February 27, 1995 N 11 “On approval of Recommendations for planning occupational safety measures” it is directly stated that the purchase of equipment for supplying drinking and carbonated water, tea and other tonic drinks to workplaces to the number of occupational safety measures.
4) Evidence of poor quality tap water can also be provided by the results of an examination conducted by an independent laboratory. The Tax Code does not contain an obligation to conduct examinations only in the bodies of the State Sanitary and Epidemiological Supervision.
5) The taxpayer may include a condition on the supply of drinking water to workers in a collective (or local regulatory) act.
6) According to the legal position of the Constitutional Court of the Russian Federation, set out in Resolutions of 06/04/2007 N 320-O-P, N 366-O-P, the validity of expenses that reduce income received for tax purposes cannot be assessed from the point of view of their expediency and rationality , effectiveness or result obtained. Due to the principle of freedom economic activity(Part 1 of Article 8 of the Constitution of the Russian Federation) carries it out independently at its own risk and has the right to independently and individually evaluate its effectiveness and expediency.
Most of the currently established arbitration practice on this issue takes the side of the taxpayer. The courts indicate that the costs of drinking water for the organization’s employees are aimed at ensuring normal working conditions and safety measures. Examples include:
As a result, we can conclude that the taxpayer has a large number of arguments to recognize the costs of providing workers with water as economically justified. The main thing in this case is not to be afraid to go to court.
Water from wells and natural sources has a number of dissolved components and suspended matter. To obtain a liquid that can be used in industry, for household purposes and for drinking, it must be thoroughly purified. Modern methods of water purification are very diverse. They are divided into several groups according to the nature of the processes occurring. Using methods, devices are created that provide optimal cleaning. This process requires an integrated approach, so several suitable methods are used at once.
Rice. 1 Some water treatment methods
Physical methods are based on appropriate physical processes affecting water and the contaminants present. Typically, such methods are used to eliminate insoluble, large inclusions. Sometimes they also affect dissolved substances and biological objects. The main physical methods of purification are boiling, settling, filtering and ultraviolet treatment.
Boiling
During the boiling process, water is affected heat. As a result of this effect, microorganisms are eliminated, some dissolved salts precipitate, forming scale. With prolonged boiling, more stable substances, for example, chlorine compounds, can decompose. The method is simple and optimal for use at home, but it purifies only relatively small volumes of water.
Advocacy
In this case, the effect of natural gravity on relatively large mechanical inclusions is used. Under the influence of their own gravity, they sink to the bottom of the container, forming a layer of sediment. Water is settled in special settling tanks. These containers are equipped with devices for collecting and removing the resulting sediment.
Filtration
When water passes through material with pores or other holes, some of the contaminants are retained. Particles that are larger than pores or cells remain on the surface. Based on the degree of purification, there are coarse and fine filtration. During rough cleaning, only large particles are retained. The fine process retains inclusions that are only a few microns in size.
Rice. 2 Filtration levels Ultraviolet treatment
Usage ultraviolet radiation allows you to eliminate biological contaminants. Light of this spectrum affects basic molecules, which leads to the death of microorganisms. It is worth considering that water that is purified from suspended matter is treated with ultraviolet light, i.e. preliminary water purification has been carried out. Solid inclusions create a shadow that protects bacteria from ultraviolet light.
Chemical methods of water treatment
Chemical methods of water purification are based on oxidation-reduction and neutralization reactions. As a result of the interaction of special reagents with pollutants, a reaction occurs, the result of which is an insoluble precipitate, decomposition into gaseous components, or the appearance of harmless components.
Neutralization
The use of this method ensures the elimination of an acidic or alkaline environment and brings its indicators closer to neutral. Reagents are added to water with a certain acidity level to create an acidic or alkaline environment. To neutralize the acidic environment, alkaline compounds are used: soda ash, sodium hydroxide and some others. To eliminate the alkaline environment, solutions of certain acids or oxides of carbon, sulfur and nitrogen are chosen. The latter, when dissolved in water, form weak acids. Neutralization reactions are typically chemical methods for treating wastewater. When preparing drinking water from natural sources, no change in the reaction is required; it is initially close to neutral.
Oxidation and reduction processes
Oxidation is most often used in water purification. In the process of reaction with oxidizing agents, polluting compounds are converted into harmless components. They can be solid, gaseous or soluble. Chlorine compounds, ozone and some other substances act as strong oxidizing agents.
Rice. 3 Ozone oxidation unit Water purification using physical and chemical methods
Water purification methods belonging to this group include both physical and chemical methods of influence. They are very diverse and help remove a significant part of the contaminants.
Flotation
In the process of water purification by flotation, a gas, such as air, is passed through the liquid. Bubbles are created, on the surface of which hydrophobic contaminant particles adhere. Bubbles rise to the surface and form foam. This layer of foam with dirt is easily removed. Additionally, reagents that increase hydrophobicity or adhere and enlarge contaminant particles can be used.
Rice. 4 Principle of flotation Sorption
Water purification by the sorption method is based on the selective retention of substances. Adsorption is most often used when retention occurs on the surface of the sorbent. Sorption can be physical or chemical. In the first case, the forces of intermolecular interaction are used, and in the second - chemical bonds. Activated carbon, silica gel, zeolite and others are usually used as sorbents. Some types of adsorbents can be recovered, while others are disposed of after contamination.
Extraction
The extraction process is performed using a solvent that does not mix well with water but is better at dissolving contaminants. Upon contact with the liquid being purified, contaminants are transferred to the solvent and concentrated in it. In this way, organic acids and phenols are removed from water.
The ion exchange method is mainly used to remove hardness salts from water. In some cases it is used to eliminate dissolved iron. The process involves the exchange of ions between water and a special material. Such materials are special synthetic ion exchange resins. This method of water purification has become widespread not only in industry, but also in everyday life. Nowadays it won’t be difficult to purchase a filter with an ion exchange cartridge.
Rice. 5 Ion exchange
Another method by which drinking water is purified is reverse osmosis. Cleaning requires a special membrane with very fine pores. Only small molecules pass through the pores. Contaminants are larger than water molecules and therefore do not pass through the membrane. This filtration is performed under pressure. The resulting solution of pollutants is disposed of.
Rice. 6 Reverse osmosis Methods used in household filters
All these methods are used to purify liquids, including wastewater. But in most cases, people are interested in how to purify water at home for food and household purposes. Purifying water at home does not involve using all of the above methods. Only some of them are implemented in modern devices. It is possible to purify tap water without a filter. This method is boiling. However, much more often water is cleaned with specialized filtering devices.
The filters use drinking water purification methods such as mechanical filtration, ion exchange, sorption, and reverse osmosis. Sometimes some others are used, but much less frequently.
All these modern methods Water purification is implemented in cartridge flow filters. In such devices, tap water is purified in several stages. At the first stage, mechanical filtration is carried out, then dissolved substances are eliminated by sorption and ion exchange methods, and finally the water can be passed through a reverse osmosis membrane.
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