Fruit shrinkage is often expressed as a percentage of the weight of stored produce over a specified period of time.
The degree of drying depends on many factors: the type, variety and quality of the fruit, temperature, relative humidity and air mobility in the chamber, the type of container and packaging, the method of laying boxes of fruit, the degree of loading of the chamber, etc.
Of great importance in regulating the size of drying is the relative humidity of the air, which in turn depends on the flow of heat into the chamber, which determines the duration of operation of the cooling devices, and, consequently, their drying effect. In the south in summer, the heat influx is greatest, so all other things being equal, the shrinkage of fruit will also be greatest. In winter, when there is no or a sharp decrease in heat flow into the chamber, the cooling equipment does not work or hardly works, the removal of moisture from the chamber is very small, so the relative humidity of the air in the chamber increases and shrinkage is reduced. In small chambers, in which the relative influence of heat influx is greater, shrinkage, other things being equal, is always higher than in large chambers. Increased shrinkage is also observed in chambers that are not fully loaded.
The degree of shrinkage may vary significantly during storage. In the first month it is greatest. Subsequently, as the outer layer dries, the shrinkage decreases and may increase slightly towards the end of storage due to an increase in the respiration process associated with overripening of the fruit.
Shrinkage values can be determined approximately by the norms of natural loss of fresh fruits during storage, developed by NIITOP. It should be taken into account that natural loss, as already noted, consists of losses of moisture through evaporation and losses of dry matter due to its oxidation during respiration. The question of the share of moisture in natural loss has not been sufficiently studied. According to the laboratory of storage of fresh fruits and vegetables of the All-Russian Scientific Research Institute of Chemical Ecology, moisture release: on average 50-80% of natural loss.
Based on a number of sources, the values of natural loss of various fruits are given. To calculate moisture emissions, these values should be reduced by approximately 1.5-2 times.
When compiling a moisture balance for the initial period of storage of fruits associated with their heat treatment, the release of moisture by the fruits must be calculated taking into account its absorption by wooden containers. For approximate calculations, the weight of the container (boxes) can be taken equal to 20-25% of the net weight of the fruit. The amount of absorbed moisture is determined by the equilibrium moisture content of the wood.
The specified initial storage (cooling) mode for fruit is the maximum for calculating the humidification installation. Upon completion, the boxes are saturated with moisture to an equilibrium state, and subsequently their moisture content does not change. Therefore, when calculating the mode of long-term storage of fruit, the moisture absorbed or released by the boxes can be ignored.
Due to the fact that loading of fruit refrigerators begins, as a rule, at the end of August or September, and the fruit storage season usually lasts until May-June of the next year and covers the winter period, the heat and humidity balances of the chambers are determined not only for the summer, but also for design winter operating mode of the refrigerator.
With a constant set state of the air in the chamber and a usually constant amount of circulating air G, the variable values are the heat content iB and moisture content dB of the air leaving the air cooler. Consequently, the expected results can only be achieved if the temperature and humidity of the air in the chamber are simultaneously regulated, i.e. with air conditioning.
If regulating the temperature in the refrigerating chamber of a fruit refrigerator is practically a simple matter, then regulating air humidity in conditions of zero temperatures causes significant difficulties, therefore large fluctuations in humidity are usually observed in fruit chambers; Unfortunately, this issue is not given due attention.
Provided that the air cooler removes from the air the amount of moisture that is imparted to the air in the chamber by moisture sources, equilibrium is established in moisture exchange and the air humidity in the room remains constant. If the sources of moisture in the chamber (food, people, etc.) begin to release more moisture, then the balance is disrupted and the air humidity in the room increases. In this case, the increase in moisture in the chamber continues until the release of moisture from the products, which decreases with increasing air humidity in the chamber, comes into equilibrium with the amount of moisture removed in the air cooler.
Excessive moisture removal in the air cooler leads to increased moisture release from products and to stabilization of air humidity in the chamber at a reduced level. Therefore, in order to maintain constant air humidity in the chamber, it is necessary to regulate the drying and humidifying capacity of the cooling devices of the chamber.
The conditions for establishing equilibrium air humidity in the chamber fully apply to establishing an equilibrium temperature in it, at which the amount of heat supplied to the chamber at any time corresponds to the heat removed in the air cooler.
Approved
by order of the USSR Ministry of Trade
(Appendix No. 12)
Notes
1. When storing root crops in piles interlayered with sand, natural loss is not accrued.
2. When storing fruits in refrigerated chambers with a controlled gas environment, natural loss is calculated according to the standards approved for refrigerated warehouses, with a reduction of 15 percent.
3. In a warm zone, when storing fruits in warehouses without artificial refrigeration, natural loss is calculated according to the standards established for warehouses with artificial refrigeration.
4. When storing potatoes, vegetables and fruits in areas Far North the standards established for warehouses without artificial refrigeration in the cold zone are applied with a percentage increase: for potatoes, beets and garlic - 20; onions - 30; apples - 40; starting from December for carrots - 30 and pears - 40.
The warm zone includes: RSFSR - Dagestan Autonomous Soviet Socialist Republic, North Ossetian Autonomous Soviet Socialist Republic, Krasnodar region, Checheno-Ingush Autonomous Soviet Socialist Republic; Ukrainian SSR - regions: Crimean, Nikolaev, Kherson, Odessa; Uzbek SSR, Turkmen SSR, Tajik SSR, Kirghiz SSR, Azerbaijan SSR, Armenian SSR, Georgian SSR, Kazakh SSR (except for the regions: Pavlodar, Kokchetav, North Kazakhstan, Kustanai and Tselinograd), Moldavian SSR
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 of natural loss of food products in stores, canteens, cafes and restaurants. It is indicated here exactly by what percentage they can “shrink” during transportation, slight defrosting on the counter, or, conversely, when 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 shrinking and shaking, 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 and rules, among the norms of natural loss. technical operation, damage to packaging, imperfect means of protecting goods from loss. 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 rates 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 casualties from a battle glass bottles in warehouses, retail chains and enterprises Catering is produced regardless of the shelf life of these valuables - 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 may be regarded as a deficiency that must be covered by the owner of the store or restaurant.
Let us recall that under the natural loss of commodity- material assets should be understood as loss (reduction in the mass of a product while maintaining its quality within the limits established by regulatory legal acts), which is a consequence of natural changes 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.
The organization is engaged retail trade. What norms of natural loss should be applied when writing off shortages of vegetables and fruits? Read in the article.
Question: An organization (retail trade), when writing off as income tax expenses the shortage of goods within the limits of natural loss, is guided by the standards approved by Order of the Ministry of Trade No. 252 of 03/01/13. This document does not contain standards for vegetables and fruits. Is it possible to use the standards approved by Order of the Ministry of Trade of the RSFSR No. 45 of February 22, 1988 for these goods?
Answer: Currently, when purchasing, storing and selling agricultural vegetable products, your organization can adopt the norms of natural loss approved by Order of the Ministry of Industry and Trade of Russia dated March 1, 2013 No. 252 “On approval of norms of natural loss of food products in the field of trade and public catering.”
Also for your retail organization
vegetables and fruits, when writing off shortages, you can use the norms of natural loss for these goods when selling these products in urban and rural retail trade networks, approved by Order of the Ministry of Trade of the RSFSR No. 45 of 02/22/1988.
What norms of natural loss should be applied when writing off losses from shortages and (or) damage during storage and transportation of material assets when calculating income tax
The cost of materials damaged during storage or transportation can be written off as a reduction in taxable profit within the limits of natural loss rates (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation). These standards are approved by industry departments in the manner established by Decree of the Government of the Russian Federation of November 12, 2002 No. 814. In addition, organizations can use standards that were approved before the Government of the Russian Federation established this procedure (). This is confirmed by the letter of the Ministry of Finance of Russia dated January 17, 2011 No. 03-11-11/06.
The list of current norms of natural loss is given in the table.
How to write off losses from storing vegetables
The organization stores grown vegetables in specialized vegetable warehouses with refrigeration equipment. When storing vegetables, the percentage of their spoilage is determined. But based on storage results, it turned out to be much higher. How to reflect losses received in accounting?
The cost of spoiled vegetables within the limits of natural loss norms is included in accounting as production costs, in excess of the norms - to the guilty parties. True, if the culprits are not identified or the court refuses to recover damages from them, then losses from excess damage to vegetables will have to be attributed to financial results organizations. This procedure is prescribed in subparagraph “b” of paragraph 3 of Article 12 Federal Law dated November 21, 1996 No. 129-FZ “On Accounting”.
Natural loss rates
| Name of goods (products) | Process by which natural loss may occur | Regulatory document that approved the norms of natural loss |
| Foodstuffs(products) | ||
| Table root vegetables, potatoes, fresh fruits and vegetables* | During storage (including short-term and long-term at bases and warehouses of various types) | |
Target: study the procedure for calculating the natural loss of potatoes, fruits and vegetables during long-term storage
Exercise: based on the document on the number of balances by month and date, establish natural loss for the entire storage period
General provisions
The norms for natural loss of potatoes, vegetables and fruits apply to warehouses, bases, piles and trenches of state and private trading and procurement organizations.
Natural loss rates are differentiated by types of warehouses. Warehouses without artificial refrigeration include specialized potato storage facilities, vegetable storage facilities and fruit storage facilities with natural, active and forced ventilation, as well as adapted premises; refrigerated warehouses include storage facilities and warehouses equipped with artificial cold.
The approved norms of natural loss are accepted for a duration (over 20 days) of storage of potatoes, fruits and vegetables.
The standards are set for standard potatoes, fruits and vegetables, when stored in containers and without containers.
The natural loss of fresh fruits and vegetables should be understood as a decrease in their weight during storage due to evaporation of moisture and storage. The norms for natural loss of cranberries and lingonberries also include losses from drying and leakage of juice. The norms for natural loss do not include losses resulting from damage to containers, as well as defects and waste generated during the storage and commercial processing of potatoes, fruits and vegetables.
Norms of natural loss do not apply:
to goods that are included in the general turnover of the warehouse, but were not actually stored in the warehouse (transit operations).
for goods written off according to acts due to damage.
The established standards are limiting. They are used only when, when checking the actual availability of goods, there is a shortage against the recorded data. Natural loss of goods is written off from financially responsible persons according to actual amounts, but not higher than established standards.
Write-off of natural loss of goods can be done only after inventory of goods on the basis of an appropriate calculation drawn up and approved in the prescribed manner.
Calculation of natural loss during storage of fruits, vegetables and potatoes
Calculation of the natural loss of fresh potatoes, vegetables and fruits during storage is carried out to the average balance for each month of storage. The average monthly balance is calculated based on data for the 1st, 11th, 21st and 1st of the following month.
In this case, take 1/2 of the balance on the 1st day of the next month, the balance on the 11th, the balance on the 21st of the same month and 1/2 of the balance on the 1st of the next month, and their sum is divided by 3. Natural loss is calculated as a percentage of this average balance. The final amount of natural loss for each type of goods is determined as the sum of monthly loss accruals for the inventory period.
EXAMPLE 1. The shortage amounted to 300 quintals over 6 months. Natural loss during this storage period is 200 kg. We write off 200 and 100 cents. constitute unjustified losses.
EXAMPLE 2. The shortage amounted to 320 centners for the year. Natural loss during this storage period is 380 kg. We write off 320c. in fact, since the norms of natural loss are maximum.
EXAMPLE 3. In a warehouse without artificial cooling of the cold zone, the potato remains in September were 50 tons on the eleventh day. as of September 21, 150t. as of October 1, 200 tons.
We calculate the average balance:
CO = 1/2 for 1st hour + rest. on the 11th number + rest. on the 21st +
1/2 of the balance on the 1st day of the next month
EXAMPLE 4. The remains of potatoes in October were 200 tons on the 1st day, 200 tons on the 11th, 250 tons on the 21st, 300 tons on November 1st.
Natural loss for October amounted to 2.09 tons.
Natural loss for the entire storage period is calculated as the sum of natural loss by month.
Control questions:
What is the essence of recording vegetables, fruits and potatoes during storage?
What factors influence the natural loss of products during storage?
How are absolute waste and technical defects determined?
LITERATURE
Egorov G.A., Livnichenko V.T., Melnikov E.M., Petrenko T.P. Workshop on flour, cereal and feed technology. – Moscow VO Agropromizdat, 1991, 206 p.
Lichko N.M. Technology of processing and crop production. – Moscow Kolos, 2000, 549 p.
Collection of interstate standards. M.: IPC publishing house of standards 2001 - 107 p.
Trisvyatsky L.A. etc. Storage and technology of agricultural products. M.: Agropromizdat, 1991-415.
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