Spoiled products with an expiration date are much easier to understand than with natural vegetables and fruits, meat and other goods. They do not display the expiration date, since their corruption depends solely on the conditions of detention and external factors. This article will help you sort out the symptoms of spoiled foods. The text will be useful for both buyers and sellers, as the methods for writing off stale goods will be analyzed.
Eggs
This method will be more in demand among buyers, because there is simply not enough time to check each egg for damage from the sellers. A proven way to identify a damaged egg is to immerse it in water. Over time, an air pocket appears in the shell and the older the egg, the larger it will be. Therefore, a fresh egg will sink in water, and a rotten egg will float.
Meat
The product must be stored in the freezer, but if something went wrong (for example, the refrigerator is broken or the lights are turned off for a long time), then its shelf life cannot exceed more than two days. First, windward edges and gray spots will appear on the meat. Such a product can still be consumed by subjecting it to good heat treatment. When the meat has an unpleasant odor and a sticky surface covered with mucus, it must be thrown out without a doubt, as this indicates the growth of bacteria on the surface of the food.
Milk
As a rule, food manufacturers carefully pasteurize it and indicate the expiration date. If the product is caught with an expired period of use, do not despair, because spoiled milk has a sour smell and texture, consisting of a heterogeneous mass with lumps, which must be checked before use. For the manufacturer, the expiration of milk is a direct sign of its cancellation and disposal.
Oil
As everyone knows, this product can live in a refrigerator for a long time. But there is a limit to everything. Therefore, when the oil is painted on top in a bright yellow color, which will be different inside, and the smell becomes unpleasant, this will mean that it has deteriorated and it’s time for him to go into the bin.
Fish
Fresh fish products are characterized by bright fins, convex and transparent eyes, as well as elastic meat. If the fish has been lying on the counter for a long time, you will notice that the fins have become gray in color, and the eyes have become very dark. The final sentence for this food is an unpleasant odor, a viscous texture and gray mucus on the scales. This fish needs to be thrown out.
Vegetables and fruits
Spoiled food gives texture and color. Over time, vegetables and fruits darken and acquire a softer structure. Such products can still be used by cutting off the part that has deteriorated. When an unpleasant smell and mold appear on the product, it is a direct signal for disposal.
Sauces
Shelf life for open mustard is a year, which can not be said about salsa, which can go bad in a few days. If the product changes color or texture, this does not mean that it can not be eaten. Do not resort to use when mold and an unpleasant odor appear in a bottle or jar.
Canned food
This product has the longest shelf life in closed form, but if its integrity is violated, this may indicate spoilage. You should be careful not to take canned goods that are externally deformed (for example, with dents) when buying. The final sentence for food stock is its modification. Bacteria that multiply in canned food exert pressure on the walls of the product. Therefore, when bulges appear on the bank, you must immediately get rid of it.
Yogurt
It is produced by bacterial fermentation of milk. Therefore, this is exactly the product that can deteriorate at any time. A spoiled product differs from a fresh one in consistency, smell and taste. If incomprehensible lumps appear on the yogurt that are not related to fruits, it starts to smell unpleasant and suspicious, it is better to throw it away, because such poisoning will be a very unpleasant fact for the gastrointestinal flora.
Write-off of spoiled food
The manufacturer must display the expiration date on the following types of goods:
- grocery;
- pharmaceutical;
- cosmetic and perfumery;
- chemical for domestic use;
Article 472 of the Civil Code of the Russian Federation prohibits the distribution of spoiled products with an expired shelf life. Therefore, the nuances of writing off goods will interest many manufacturers.
For products that have expired or were not present at all, although they should have been present, the following options are possible:
- Return to supplier or manufacturer.
- Dispose of.
- Or make destruction.
It is worth noting that for a spoiled product that is not returned to the supplier, an expert opinion of state supervision is necessary with a decision regarding further actions for the product. You can only destroy or dispose of it yourself in the following cases:
- when food products have external signs of corruption and there is a risk of danger when they are consumed;
- products without accurate supplier information.
The procedure for writing off damaged products is subject to the following regulations:
- Search for products whose expiration date or external signs of damage have appeared.
- Disposal for disposal or destruction.
- Maintenance with the necessary documentation.
The act of writing off spoiled foodstuffs should be drawn up upon the discovery of goods with an expired shelf life. This regulation is mandatory for all manufacturers and distributors.
Write-off
The following data must be indicated in the document on the front side:
- product accounting date, that is, the number that is indicated in the supplier’s VT or TTN;
- date of delivery of the goods - when it was transferred to the distributor;
- the date of writing off the product, that is, the day the report was drawn up;
- reason for write-off (expired shelf life or external damage to the product).
The table describes in detail each product that the organization sends for disposal, indicating the reason, quantity and cost of the product. The total price is added up and carried out by a separate element.
The document is filled out under the form Trade №16. During disposal, it is made up in triplicate: for accounting, the department where the cancellation occurred, and a financially responsible employee.
Tax deductions
The costs incurred by the organization in the disposal or destruction of damaged products can be attributed to those that reduce the tax base. Therefore, it is necessary to make a deduction from VAT that was paid for expert services, liquidation and disposal of products. It is important to draw up the documentation related to the deductions correctly, since only then will they be taken into account.
It is worth noting that drawing up an act to write off defective products is not such a difficult process, especially when an experienced employee is involved. Many face difficulties when the seller refuses to dispose of the product with not very obvious signs of corruption. Therefore, you need to know about the aspects of detecting spoiled food, because it can save a life.