Separate questions on the accounting of soft inventory. Accounting for rags received as a result of write-off of soft inventory

We can buy cleaning rags in Moscow wholesale and retail at affordable prices from the manufacturer. Delivery of fabrics across Russia.

Cleaning rags- textile materials, which are mainly raw materials in the sewing industry or recycled cotton fabrics after a certain degree of wear, the so-called in a modern way - "second hand". Also, under this generalizing name, consumers of wiping materials also mean ready-made new fabrics: waffle towel, madapolam, canvas-stitched fabric, etc. Moscow and the region consume thousands of tons of rags in their production facilities and volumes with the expansion of small and medium-sized industries, car services increase year by year.

rags- one of the types of technical fabric. Soft to the touch material, relevant for technical purposes, for wiping equipment and cleaning. Perfectly absorbs water and oil, leaves no lint. Ideal for use on:

• car services
• industrial enterprises
• factories
• factories

Like cotton fabric - quickly absorbs any liquid, leaves the surface without scratches and wipes dry. Many cleaning institutions use these materials, they also use: chintz fabric, madapolam, towel fabric, waffle and many others.

Quickly, efficiently and completely inexpensively, you can buy rags in Moscow wholesale and retail by placing an online order on our website.
Our main advantage is that we supply only high-quality non-woven material and fabrics.

Options and prices for rags:

Quality and choice of rags

The main assessment of the quality of technical rags, cotton is hygroscopicity, softness of the material and strength. Rags are made from 100% cotton. Its hygroscopicity depends on the content of cotton in the material. The structure must be solid, strong, without damage, breaks and other defects. When buying rags, the main thing when choosing is the size. The length of the narrow side of the flap must be at least 20 cm, and the long side of the flap is not limited in size. With such dimensions, it is easier to work with the material.

The time and labor resources spent on the production of a useful product that is of some value to a person form its value. In the usual sense, the concept of the cost of a product or service is equated to its price, although this is not entirely correct from an economic point of view. When buying a product, for example, these values ​​are almost equivalent.

The cost of rags per 1 kg today

As with other products, they change depending on many factors. At this point in time, cost per kg of rags with a flap size of 40 by 60cm or more, with a maximum wholesale discount starts from 22.90 rubles including VAT. This price already includes the costs of:

• disinfection of raw materials
• rag sorting
• cutting
• removal of non-textile impurities and accessories
• pressing into briquettes
• packaging
• product marking
• storage of finished products

Market value of rags in 2017

In competitive conditions, with free economic relations and careful monitoring of commercial offers from several suppliers interested in selling similar products, the market value of the goods is formed. This indicator can vary significantly by region. For example, the most sold in the city of Ivanovo.

Here is an excerpt from the price list, the minimum prices, expressed in rubles with VAT, for different kinds rags this year per 1 kg:

• confusion - 45
• knitwear and cotton colored - 31.50
• white knitted rag - 49.20
• cotton white color - 43,10
• flannel col. - 47.80
• flannel bleached rag - 46.80
• mahr - 44.80
• multi-colored bedding - 47.90
• standard - 22.90
• small new - 10
• middle flap - 22
• large scraps of new knitted fabrics - 37.20

Compared to the previous year 2016, the prices for raw materials used for the production of rags increased by about 4-5 rubles per kg, which directly proportionally affected the final cost of the finished product.

In accordance with clause 118 of Instruction No. 157n, soft inventory includes:

linen (shirts, shirts, dressing gowns, etc.);

bed linen and accessories (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.);

clothes and uniforms, including overalls (suits, coats, raincoats, short fur coats, dresses, sweaters, skirts, jackets, trousers, etc.);

shoes, including special shoes (boots, boots, sandals, felt boots, etc.);

sportswear and footwear (suits, boots, etc.); etc.

The composition of overalls includes the actual special clothing, special footwear and safety devices (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, etc.).

What primary documents are used to reflect in the accounting of soft inventory?

To reflect in the accounting of soft inventory, primary accounting documents approved by Order No. 52n are used.

Rationale .

In accordance with Order No. 52n, when material assets are received by the institution, a receipt order is issued for the acceptance of material assets (non-financial assets) (f. 0504207). It is the basis for accepting them for accounting and reflection on the balance sheet. However, according to the explanations given in the Letter of the Ministry of Finance of the Russian Federation of December 7, 2016 No. 02-07-10 / 72795, the receipt of material assets by the institution, accompanied by primary accounting documents - shipping documents stipulated by the terms of the agreement (contract), duly executed, is a sufficient basis for their acceptance for accounting and execution of a credit order (f. 0504207) is not required.

If there is a quantitative and (or) qualitative discrepancy, as well as a discrepancy between the range of accepted material assets and the accompanying documents of the sender (supplier), the commission of the institution for the receipt and disposal of assets draws up an act of acceptance of materials (f. 0504220), which is the legal basis for making claims to the sender ( supplier).

Analytical accounting of material reserves is carried out on cards of quantitative-sum accounting of material assets (f. 0504041) (clause 119 of Instruction No. 157n). The movement of materials (including soft inventory) within the institution between structural divisions or financially responsible persons is documented by the requirement-invoice (f. 0504204).

The issuance of overalls and personal protective equipment to employees should be recorded in the card (book) of accounting for the issuance of property for use (f. 0504206). It indicates the norms of issuance, the standard period of use (if any), the number of issued material assets. When returning property, the number of items handed over by name, the date of return is recorded and the signature of the person who accepted the property handed over by the employee is put. The issuance of material assets for use for economic, scientific and educational purposes is drawn up with a statement of the issuance of material assets for the needs of the institution (f. 0504210).

To reflect in the accounting of the disposal of soft inventory, as well as other materials, an act on the write-off of inventories (f. 0504230) is applied.

What analytical accounts are used to record soft inventory?

Analytical accounting of soft inventory is kept on account 0 105 05 000 "Soft inventory".

Rationale.

According to clause 118 of Instruction No. 157n, soft inventory is subject to accounting on analytical accounts 0 105 25 000 "Soft inventory - especially valuable movable property of the institution" or 0 105 35 000 "Soft inventory - other movable property of the institution" of account 105 00 "Inventory".

Expenses for the purchase of soft inventory in accordance with Directives No. 65n are carried out under article 340 “Increase in the cost of inventories” of KOSGU under the code of the type of expenses 244 “Other purchase of goods, works and services to meet state (municipal) needs”.

Inventory, like all inventories, is taken into account at actual cost (clause 100 of Instruction No. 157n). Recall that, according to clause 102 of Instruction No. 157n, the actual cost of inventories acquired for a fee is recognized as the amounts paid in accordance with the contract to the supplier (seller), as well as other amounts of expenses associated with their acquisition. The actual cost of inventories during their manufacture by the institution itself is determined based on the costs associated with the manufacture of these assets (clause 104 of Instruction No. 157n).

What are the labeling requirements for soft goods?

Soft inventory accepted for accounting in an institution must be marked.

Rationale.

In accordance with clause 118 of Instruction No. 157n, soft inventory items are subject to marking, which is carried out by a financially responsible person in the presence of the head of the institution or his deputy and an accountant with a special stamp with indelible paint without damage appearance item, indicating the name of the institution, and when the items are issued for operation, additional marking is made indicating the year and month of their issue from the warehouse. Marking stamps must be kept by the head of the institution or his deputy.

The exception is clothing and footwear for all groups of pupils of organizations for orphans and children left without parental care. However, according to the Ministry of Finance (Letter dated February 15, 2016 No. 02-06-05 / 7872), it is not worth completely abandoning the labeling of clothes and shoes for orphans and wards. The procedure for marking soft inventory is an established practice and allows you to ensure the safety of items, their quantitative accounting, compliance with the established terms of wearing (operation), assigning specific items to each pupil of organizations for orphans and children left without parental care. The abolition of this marking procedure for all soft inventory and all age groups of pupils of organizations for orphans and children left without parental care, according to the financial department, is inappropriate. At the same time, the marking of soft inventory (clothes, shoes, sportswear and shoes) of the older age group of pupils (graduates) of institutions can be made without damaging the appearance of the item by attaching (sewn on) fabric tokens, on which a special marking stamp is applied with a preliminary indelible paint.

In its other letter (dated July 27, 2016 No. 02-07-10 / 43970), the Ministry of Finance indicates that as part of the formation of an accounting policy, an institution has the right, taking into account the requirements of the legislation of the Russian Federation, to develop and approve in its structural divisions the rules for accounting for soft inventory, including labeling rules.

What are the features of providing soft goods to orphans and children left without parental care?

Students and pupils of educational institutions who are fully supported by the state must be provided with linen, clothing and footwear.

Rationale .

Linen, clothing and footwear are provided to students and pupils of educational institutions who are fully provided by the state in accordance with the Federal Law of December 21, 1996 No. 159-ФЗ “On additional guarantees and social support for orphans and children left without parental care”. In addition, this category of persons is provided with bed linen and accessories, towels and other soft equipment, which are provided to them in the institution or issued for use.

Provision of soft inventory is carried out according to the standards in accordance with:

with Decree of the Government of the Russian Federation of November 7, 2005 No. 659 (hereinafter referred to as Decree No. 659). It regulates the provision of clothes, shoes and other items of soft inventory for orphans and children left without parental care, persons from among orphans and children left without parental care who are studying and being raised in federal state educational institutions, minors who are studying and being brought up in federal state educational institutions - special vocational schools of open and closed type and federal public institution"Sergiev Posad Orphanage for the Deaf and Blind of the Federal Agency for Health and social development»;

with the Letter of the Ministry of Education of the Russian Federation of September 22, 1993 No. 164-M. It contains recommendations on providing soft inventory to kindergartens, institutions of secondary vocational education, pupils of general boarding schools of a general type and boarding schools for children with disabilities in physical or mental development, orphanages, as well as students in boarding schools at schools on full government support.

In addition, at the level of the constituent entities of the Russian Federation, their own regulations have been developed on measures of social support for orphans and children left without parental care, which indicate the procedure for providing them with soft equipment.

An educational organization must keep an individual record of the issued clothing, footwear, soft furnishings and personal hygiene items in the reinforcing card. It contains data on the provided:

surname, name, patronymic, sizes of clothes, shoes, headgear;

names of things;

issue rate;

terms of wear;

information on the number of items issued and returned back and the date of their issue (delivery).

Orphans and children left without parental care, upon graduation from an educational organization, are issued a reinforcing card and clothes and shoes that are used by the child.

To account for soft inventory issued to orphans and wards, especially in those constituent entities of the Russian Federation where there is no requirement to maintain reinforcing cards, you can use the card (book) for accounting for the issuance of property for use (f. 0504206), which is similar to reinforcing card.

According to Decree No. 659 and normative acts of the subjects, the period of wear of the items issued does not exceed one or two years. Therefore, at the request of the pupils, after the expiration of the specified period, the things they received can remain at their disposal.

How is the receipt of soft inventory reflected in the accounting of a budgetary institution?

In the accounting of a budgetary institution, the receipt of soft inventory will be reflected in accordance with the provisions of Instruction No. 174n, provided for accounting for inventories.

Rationale.

Depending on the method of receipt of soft inventory by the institution, the following account correspondences will be applied to reflect its acceptance for accounting:

* In the manufacture of soft inventory from the materials of the atelier, accounting records are reflected in accounting records similar to those that reflect the purchase of these materials from the supplier.

How is the issue of soft inventory for use by students or employees of the institution reflected in the accounting of a budgetary institution?

The transfer of soft inventory to employees (employees) of the institution for personal use for the performance of their official (official) duties is reflected in the debit of account 0 401 20 272 “Expenditure of material reserves”, the corresponding accounts of the analytical accounting of account 0 109 00 272 “Costs for the manufacture of finished products, performance works, services” and account credit 0 105 05 440 “Decrease in the cost of soft inventory” with simultaneous reflection on off-balance sheet account 27 “Tangible assets issued for personal use to employees (employees)”.

Rationale.

In accordance with paragraph 37 of Instruction No. 174n, the transfer of inventories to employees (employees) of the institution for personal use for the performance of their official (official) duties is reflected in the debit of account 0 401 20 272 “Expenditure of inventories”, the corresponding accounts of the analytical accounting of account 0 109 00 000 “Costs for the manufacture of finished products, performance of works, services” and the credit of the corresponding accounts of the analytical accounting of account 0 105 00 000 “Inventory” with simultaneous reflection on the off-balance account 27 “Tangible assets issued for personal use to employees (employees)”.

In our opinion, when fixing in the accounting policy of the institution and agreeing with the founder, the issuance and write-off of clothes,
shoes and soft equipment for students and pupils who are on state support can be reflected in the accounting in the same way as the issuance of property for use by employees: at the time of issuance, write off the property from the balance sheet, and after the wear period expires, write off the issued property from the off-balance sheet.

How is the write-off of soft inventory reflected in the accounting of a budgetary institution?

Soft inventory write-off operations are recorded depending on the write-off basis.

Rationale.

Operations for writing off inventories are given in clause 37 of Instruction No. 174n.

Please note that the decision to write off is made by the institution's commission for the receipt and disposal of assets. It determines the degree of wear of soft inventory items and prepares proposals for their further operation, sale at an estimated cost, transfer to the ownership of persons in whose use they were during the period of operation, or write-off, while drawing up an act for write-off in the prescribed form.

Write-off operations are reflected on the basis of primary accounting documents: an act on the write-off of inventories (f. 0504230), an act on the write-off of soft and household equipment (f. 0504143).

The disposal of soft inventory due to the complete or partial loss of their consumer properties, including physical or obsolescence, is carried out at the actual cost of each unit or at the average actual cost (clause 108 of Instruction No. 157n). The use of one of these methods should be fixed in the accounting policy of the institution. At the same time, the established procedure for determining the value cannot be changed during the financial year.

In addition, as a result of the write-off of soft inventory, rags can be obtained, which are subject to posting. Its cost is determined based on the current estimated value as of the date of acceptance of the objects for accounting, as well as the amounts paid by the institution for the delivery of material reserves and bringing them into a condition suitable for use (clause 106 of Instruction No. 157n).

Rags must be taken into account with the following accounting entry:

Debit of account 2 105 36 340 “Increase in the value of other inventories - other movable property of the institution”

Credit of account 2,401 10,172 "Income from operations with assets"

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application."

Guidelines on how to apply the budget classification Russian Federation, approved Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

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2 Write-off of soft inventory According to clause 65 of Instruction N 25n<*>objects of soft inventory are accounted for as part of inventories on the account of analytical accounting "Soft inventory". Their accounting is conducted with a grouping by name, quantity, divisions and materially responsible persons. After the expiration of the established period of operation, which is determined by the relevant regulations, or upon the occurrence of physical wear and tear or damage, items of soft inventory are subject to write-off from accounting (clause 59 of Instruction N 25n). Thus, their write-off during commissioning, as is often the case in practice, is a violation of the norms of Instruction N 25n<*>Instructions for budget accounting, approved. Order of the Ministry of Finance of Russia No. 25n. Analytical accounting of soft inventory objects is carried out as follows. Their receipt is reflected by the financially responsible person in the Book (Card) of accounting for material assets (f,) indicating the name and quantity. Issuance of items of soft inventory from the warehouse for operation is issued (clause 58 of Instruction N 25n): - Requirement-consignment note (f); - A statement of the issuance of material assets for the needs of the institution (f). They are written off on the basis of the Act on the write-off of soft and household equipment (f). It is compiled by a financially responsible person and signed by a commission appointed by the head of the institution. The specified document is drawn up in two copies: the first copy is handed over to the accounting department, and the second one remains with the financially responsible person. The write-off is made at the actual cost of each unit of the soft inventory object (clause 55 of Instruction No. 25n). Consider, for example, accounting records for the acquisition, commissioning and write-off of special clothing. Example 1. In May 2008, a hospital purchased 10 sets of medical gowns for doctors at the cost of 500 rubles at the expense of the federal budget. per set (including VAT - 76.27 rubles). They were delivered to the warehouse. In the same month, bathrobes in the amount of 5 pcs. were transferred to the head nurse of the department, responsible for receiving and issuing gowns to doctors working in this department. The nurse gave gowns to the doctors. On the returned, worn-out dressing gowns, an act for write-off was drawn up. In accounting, these transactions will be reflected as follows:

3 Operation content Debit Credit Amount, rub. Medical gowns (storekeeper) received at the warehouse of the institution Medical gowns were paid for Gowns were transferred to the senior nurse (senior (storekeeper) nurse) Medical gowns were written off after their expiration beneficial use(senior nurse) Decommissioned soft inventory is destroyed in the presence of the commission (cut, torn, etc.). Suitable for cleaning (medical gowns, suits, bed linen, etc.) is transferred to rags and reflected in accounting. If items of soft inventory (clothing, bed linen, pastel accessories, etc.) are purchased at the expense of funds received from the provision of paid services, subject to the conditions set out in paragraph 5 of Art. 255 of the Tax Code of the Russian Federation, these expenses are taken into account when calculating income tax. Recall that this paragraph refers to the costs of acquiring (manufacturing) uniforms and uniforms issued in accordance with the law free of charge or sold to employees at reduced prices (in terms of the cost not compensated by employees), which remain in their personal permanent use. In the same manner, expenses for the purchase or manufacture of uniforms and footwear by the organization, which indicate that employees belong to this organization, are taken into account. Registration of rags Instruction N 25n does not establish requirements for the reflection in accounting of rags obtained as a result of decommissioning of soft inventory objects. However, since rags are subject to posting as part of inventories, all the accounting rules provided for this category of material assets are applicable to it. Thus, rags suitable for use for household purposes are accepted into the warehouse according to credit order(f) indicating the weight (in kilograms). It is accounted for at market value.<*>established on the date of its acceptance for accounting (clause 52 of Instruction N 25n)<*>The market value is the amount Money, which can be obtained as a result of the sale on the date of acceptance for accounting. Upon receipt of rags at the warehouse, the following entry is made (clause 57 of Instruction N 25n<*>):

4 <*> In the named paragraph, we are talking about the reflection in the accounting of inventories received from the liquidation of fixed assets. Despite the fact that soft inventory items are not fixed assets, we believe that when posting rags, you can use the correspondence of accounts proposed in this paragraph, since in this case the accounting methodology approved by Instruction N 25n is not violated. Debit of account 1 (2) "Increase in the value of other inventories" Credit of account 1 (2) "Income from the sale of assets". Analytical accounting of rags is similar to accounting for soft inventory. The only thing that the accountant should pay attention to is that the write-off of rags is carried out on the basis of the Act on the write-off of inventories (f). Often it is written off on the basis of the Invoice Requirement (f) when transferred from the warehouse to the head nurse of the department (financially responsible person of the department). However, Instruction N 25n indicates that it is necessary to write off rags as an object of inventories on the basis of the relevant act, and not the requirements of the invoice (clause 59 of Instruction N 25n). Thus, the transfer of rags from the warehouse to the head nurse of the department is drawn up as a Requirement-invoice and is reflected in accounting as a business transaction for the internal movement of an object (clause 58 of Instruction N 25n): Debit account 1 (2) "Increase in the cost of other inventories" Credit account 1 (2) "Increase in the cost of other inventories." The rags issued within a month by the senior nurse to the technical staff for cleaning the premises, medical equipment and other property are drawn up by the Act for the write-off of inventories. Drawing up this act in this case is quite justified, since in the cases established by SanPiN it is immediately thrown out after the disinfection of premises, equipment and medical supplies. The act, as a rule, is drawn up at the end of the month in two copies, one of which is submitted to the accounting department of the organization. The write-off of rags in accounting is reflected in the following entry: Debit of accounts "Expenditure of inventories", "Production of materials, finished products (works, services)" Credit of account 1 (2) "Decrease in the cost of other inventories". Example 2. A warehouse (materially responsible person of the warehouse - Sergeeva S.V.) received 10 kg of rags received from the write-off of soft inventory objects (medical gowns and suits). The market value of 1 kg of rags is 50 rubles. (numbers are conditional). Rags this month were handed over to the senior nurse of the orthopedic department of the hospital (Sinitsina A.V.) in the amount of 5 kg. Subsequently, the rags were handed over by the senior nurse to a technical worker for cleaning the premises. At the end of the month, the chief nurse drew up an act for her write-off, one copy of which was submitted to the accounting department. All operations are carried out as part of an income-generating activity.

5 In accounting, these entries will be reflected as follows: The content of the operation Debit Credit Amount, rub. The rags received from the liquidation of soft inventory items were credited The rags were issued for use on the basis of the Claim - (Sinitsina A.V.) (Sergeeva S.V.) invoice The rags were written off from the register on the basis of the act Tax accounting Is it necessary to reflect the cost of rags in tax accounting, received from the write-off of soft inventory items purchased at the expense of non-budgetary funds? The Tax Code does not contain a direct answer to this question, and there are no explanations on this matter from representatives of the financial authority, as well as arbitration practice. In our opinion, in order to avoid conflict situations with the tax authorities, the cost of rags should be reflected in non-operating income. We argue our position as follows: 1. We believe that no one will argue that the value of the credited rags received as a result of the write-off of soft inventory is the income of the organization. Incomes not subject to income tax are named in Art. 251 of the Tax Code of the Russian Federation. The list in this article is closed. It does not name the cost of materials received from the write-off of inventories. From this we can conclude that these incomes are subject to income tax. 2. According to paragraph 13 of Art. 250 of the Tax Code of the Russian Federation, non-operating income is recognized as income in the form of the cost of materials or other property received during dismantling or dismantling, during the liquidation of decommissioned fixed assets. Despite the fact that this paragraph refers to material assets received as a result of the liquidation of fixed assets, and soft inventory items are not included in this category of non-financial assets, in our opinion, it can be applied in the situation under consideration. It follows from the above that the cost of rags is included in non-operating income and is taken into account when determining the tax base for income tax. In addition, when written off, it does not reduce the tax base for income tax in accordance with the norms of Ch. 25 of the Tax Code of the Russian Federation. Doctor of Economics, General Director of CG "Ayudar", author of the book "Annual Report

6 for budgetary organizations " Y.VASILIEV Signed for printing

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TechnoTextile LLC specializes in the production and sale of technical fabrics wholesale and retail. We have a wide range of rags in its various designs. Cooperation with us guarantees you a number of advantages:

• We are engaged in the production of technical fabric, in connection with this, the purchase of rags from us is possible in any required quantity, retail and wholesale supply is carried out.
• Availability of prices and flexible system of discounts. We value every customer, therefore, for our profitable cooperation, a discount program has been developed for wholesale buyers and regular customers.
• A wide range of. Different types of rags are presented on one site.
• Qualified and constantly undergoing additional training on the range of managers will provide you with any advice and help in choosing rags for your purposes. They will tell you which type to use, the rules of operation, as well as how to make a deal profitably.
• Our company, upon request, can provide samples of the products we produce for bulk purchase. The goods will meet the requirements of the buyer as accurately as possible.
• Technologists pay maximum attention to the manufacture of products different kind, are involved in its development. modern technologies and production capacities.
• Employees pay close attention to technical fabrics, their inspection, testing for environmental friendliness, as well as cleanliness.
• The rag perfectly absorbs, there are no non-textile inclusions in its composition, absolutely all products comply with the requirements of GOST and all related regulatory documentation.

We have no doubts about the quality of the fabrics we produce, and cooperation with our company is always mutually beneficial.
The most advantageous offers for buying rags in Moscow are offered by our company. We sell quality products at a reasonable cost and offer the most favorable conditions for cooperation. We carry out wholesale deliveries in Moscow and in any region of Russia. You can buy retail from us in Moscow.
A wide range of materials is available for purchase. The manager will inform you as much as possible about the methods of their manufacture and application.

Production of high quality rags by TechnoTextile LLC

Rags are fabric materials used for wiping. It includes scraps of clothing or waste that was formed during the textile production process. Dry rags are used to absorb water, clean grease and other contaminants. Each type of product has its own level of moisture absorption. This determines the quality of the products sold, its hygroscopic properties. With a technical cloth, you can wipe various surfaces that have been contaminated, as well as hands.
Our company uses bed linen and various natural types of fabric for manufacturing. There is a line for the production of terry rags or flannel, it includes the remains and trimmings of things made from terry cloth, for example, towels, bathrobes and other products.
The highest quality is rags made of cotton. However, on the market there are products made from synthetic materials, they include up to 15% synthetics (this is an acceptable amount according to regulatory documentation). Often the size of the canvas is 20 by 30 centimeters, such dimensions are very convenient to use. If the flap were too small, the ability to absorb the tissue would decrease significantly.
When choosing rags for technical use, you should monitor its uniformity, cleanliness, so that it does not contain solid elements. The cut pieces should be approximately the same size.
For technical purposes, both new and used rags are used. If non-new products are used, they should be subjected to a cleaning and disinfection procedure. All types of goods produced by us undergo the necessary processing.
Textiles used in the technological process for the manufacture of rags:

1. Factory waste. In the case of the use of such materials, 100% cotton enters the manufacturing process. These products are used exclusively in enterprises that manufacture high-quality products. The composition of the fabric is important here, therefore, rags have a high degree of absorbency. Material - cotton - does not leave pile on the surface after application.
2. Tailoring waste. In this case, there are fabric scraps of various kinds, their use is possible at various industrial processing enterprises.
3. Used textiles. In the technological process, fabrics are sorted and divided into: terry products, bed linen, knitwear products and others. When buying rags, you can sort the goods according to the materials of manufacture.

Compliance of products with GOST

When placing an order, you must specify the desired dimensions of the rag. When placing an order with us, you receive a high quality product that fully complies with the requirements of GOST and standards, we have documentary evidence of this.
Products are manufactured in accordance with GOST 4643-75. This means that the composition and technical characteristics of the materials used for the manufacture of rags comply with the standard. All acceptance rules indicated in the document are observed. In addition, all necessary tests are carried out. Marking, packaging, transportation and storage of goods are carried out in accordance with the standard.

Types of rags

cleaning rags. The material for the manufacture is bed linen (both colored and white) or flannel fabric with enhanced properties hygroscopicity and softness. The use of such products is indispensable during the performance of delicate work, such as polishing furniture, wiping glass, optics and other surfaces. The price category of this material is higher than that of other types of rags, due to the high quality.
Clothes rags. The composition of this type includes scraps from bed linen made from cotton fabric. Production is based on the use of materials that were in use, often such products are large - 70x80 centimeters. This type of product has high hygroscopicity, it has a wide range of applications.
Net. There are no technological processes for the manufacture of fabrics that do not have waste. All threads are subject to entanglement, and one way or another, production waste occurs. It is from them that clean rags are made. In its composition, it has exclusively white materials, which may be subject to bleaching.
New rag is made from production waste obtained directly from the fabric manufacturing plant, with knot entanglement and other process failures. It is important to use only natural cotton material. The composition of the fabric used allows excellent absorption of almost any kind of liquids and oils. Rags of this type are able to perfectly clean the surface, while eliminating the possibility of traces of pile, as well as colored spots.
Cotton (cotton)- the most versatile and common type of rags.
bed linen- rags with high rates of hygroscopicity, the basis for its manufacture is bed linen.
Knitted. On the market you can find this type of rags new or used. It consists of knitted fabrics with a flap size of up to 40x60 centimeters.
Technical. It is used in industry for technical use: for wiping equipment, work equipment and other items related to the technological process in production. Very often, technical rags are used at car service stations, they are very convenient to use, and also have the possibility of reusable use after cleaning and disinfection procedures.
The use of rags in various industries
In many industries and services, rags are used to clean contaminated surfaces. Our company has a wide range and types of these products. Depending on your choice, when you buy from us, you get:

• high-quality products that do not contain synthetic impurities and inclusions (reducing its performance, properties and efficiency of use), therefore, it perfectly absorbs any kind of moisture;
• All fabrics correspond to the description and size. In the case of an individual order, we have the opportunity to make rags according to your size, because we value our customers and listen to everyone;
• as part of non-secondary elements (locks, buttons, etc.) that can spoil the wiped surface during operation, such cases are excluded.

Due to the fact that technical rags have a relatively low cost, they are widely used in industrial enterprises as a material for wiping equipment, and this is the most popular option today. The enterprises prefer white fabrics, which are not subject to shedding, leaving pile, have excellent hygroscopicity to absorb various kinds of liquids, as well as oils, and are 100% cotton.

Acquisition of goods in the company TekhnoTekstil LLC

The main advantage of buying technical rags is the ability to order it in any volume. In our company you can purchase: non-woven, for wiping, terry, flannel rags and more. Considering the low cost, practicality of use, long service life and high wear resistance, you are making an economical purchase.
The basis of the canvas-stitched non-woven fabric is the waste from the production of cotton, as well as all the residues from the production of yarn or fabric. Similar material is sold in rolls without special packaging material. Napkins are made from this cloth for washing various kinds of surfaces.
The quality of the production process and the raw materials used for the manufacture of rags is the main principle of our work. This is what gives us confidence in the high quality of the manufactured and sold products. Our products will help you both in everyday life and in the production process at the enterprise. With us you have the opportunity to purchase rags in a wide range wholesale and retail. Our employees will fulfill your order as accurately and quickly as possible, and the prices for goods are the best in the region. Delivery is carried out both free of charge and on a paid basis - it depends on the batch of goods. Details can be clarified by the phone number listed on our website.