There are a number of factors, depending on which the price of sand is formed.

First, it is a way of extracting material. With the dry method, mining takes place with the help of excavation equipment in a quarry. The cost of the material is the lowest, since the process of extraction and shipment of sand with the help of special equipment occurs simultaneously. To organize dry mining, a deposit is initially searched for, and work is being done to temporarily remove the topsoil layer. Quarry development is carried out before the appearance of groundwater. Further, it is necessary either to preserve the quarry, or to continue mining, but in a hydromechanized way. In any case, a serious disadvantage of this type of development is the negative impact on the environment due to the violation of the integrity of the soil layer. Therefore, after the development is completed, it is important to restore the layer.

Sand from the river bottom is mined using a number of equipment - these can be excavators, draglines, rope scrapers. Production becomes more efficient with the help of a hydromechanized method, using powerful centrifugal dredgers. Due to the fact that such equipment is expensive to operate, the price of sand in the end is high. But on the other hand, the quality of the material is one of the best in the end - sand is obtained without soil impurities, and the content of foreign elements in it is minimal.

The second price formation factor is the qualitative composition of the sand, as well as the size of the grains of sand. Sand, in its essence, is the result of the destruction of rocks. As a result of the influence of natural forces, the rock is divided into small elements, the diameter of which is 0.5-2 millimeters. The main constituent of sand is quartz. The rest of the ingredients are clay, stones, organics. The higher their content, the lower the price of sand.

The quality and price of sand is also affected by the diameter of the fractions. To do this, the sand must be sifted in order to separate it according to the size of the grains of sand. All of these actions require the use of special equipment and staff salaries. This is ultimately built into the cost of the sand.

Flushing is an important factor in pricing. It dissolves all soil impurities. Sands mined in a river or sea are washed in the natural environment. Quarry sand must be washed additionally to achieve the desired quality. By the way, if sand is mined in a river, its edges are rounded, with a dry method of extraction they are sharper.

Another price factor is the principle of material delivery and the distance of transportation. For deliveries over short distances, vehicles are used. In other cases, it is advisable to use the services of rail transportation. The latter method is preferred by large construction organizations or large dealers. In any case, the cost of fuel for transport will be included in the price of sand.

The cost of the material also depends on the number of intermediaries in the sale. It is quite logical that each of them makes an extra charge, which eventually covers the price of the direct supplier. But if we are talking about buying a small amount of material, then you still have to use the services of an intermediary. The main thing at the same time is to carefully check the quality of the sand, its compliance with state standards. It is important to conclude a contract with the supplier indicating the responsibility of the parties in case of violation of any conditions. By the way, companies offering sand at a higher price are reliable - after all, they include the protection of the goods during delivery, the fulfillment of contractual obligations to meet deadlines, etc. in the cost of the material. But the material will be of high quality. And this is a very important indicator in construction.

How to correctly register all transactions in accounting? Is it necessary to carry out the missing volumes or is it enough to clarify the MET declarations?

What postings are correct to carry out in accounting the adjustment of volumes and pay additional MET will be explained in the article.

Question: Our company produces sand in a quarry and, accordingly, pays a mineral extraction tax (MET). At the end of 2016, according to the license, a mandatory mine surveying of the quarry was carried out. According to the survey, a discrepancy was found. It turned out that the volumes reflected in the accounting are less than the volumes according to the survey results. Therefore, it is necessary to make adjustments to the volumes and pay additional MET for 2016. How to correctly clarify the MET, given that declarations are submitted to the tax authority on a monthly basis, and the survey was made only once? Reporting for 2016 signed and sent.

Answer: When determining the amount of a mineral extracted in a tax period, it shall be taken into account, unless otherwise provided by paragraph 8 of this article, a mineral in respect of which a set of technological operations (processes) for the extraction (extraction) of a mineral from the subsoil (waste, losses) has been completed in the tax period . At the same time, when developing a mineral deposit in accordance with a license (permit) for the extraction of a mineral, the whole complex of technological operations (processes) provided for by the technical project for the development of a mineral deposit is taken into account. This is stated in paragraph 7 of Article 339 of the Tax Code of the Russian Federation.
The tax base for MET based on the value of the extracted mineral is determined in three ways. Such methods are provided for in paragraph 1 of Article 340 of the Tax Code of the Russian Federation. Independent adjustment of the tax base in the event of a discrepancy between the actually mined PI and the data of mine surveying is not provided for by the legislation. The procedure for adjusting the base in this case is also not provided, unless otherwise proven by the inspection bodies.

Therefore, if production and accounting for it was carried out in accordance with the current legislation, the organization is not obliged to adjust the amount of MET for payment to the budget. Otherwise, the society needs to independently find errors between the actual production process and the accounting data and correct the indicators based on the discrepancies found.
On the basis of mine surveying, it is not possible to do this.

How to calculate the MET based on the value of the mined mineral

Tax base based on sales prices

Use the method of calculating the cost of a mineral (based on sales prices) while simultaneously meeting the following conditions:

the organization does not receive subsidies from the budget to compensate for the difference between the wholesale price and the estimated cost;
the organization had facts of the sale of minerals during the month for which the MET is calculated.

If the proceeds for a mineral are received in foreign currency, then it must be converted into rubles at the exchange rate of the Bank of Russia that was in effect on the day the mineral was sold. The date of sale in this case will be the date of payment or the date of shipment, depending on the chosen organization method of accounting for income and expenses for profit tax purposes.

The cost of a unit of extracted mineral, calculated according to the above formula, round up to the second decimal place according to the rules of arithmetic.

This procedure is provided for by paragraphs and articles 340 of the Tax Code of the Russian Federation.

An example of calculating the cost of a extracted mineral based on the prevailing selling prices

Alfa LLC is engaged in the extraction and sale of peat.

At the beginning of February, the organization has an unsold balance of peat in the amount of 50 tons. In the same month, Alfa produced another 300 tons of peat.

In February, the organization was able to sell only 200 tons of peat, including (prices are without VAT and delivery costs):

60 tons of peat at a price of 130 rubles/t;
100 tons of peat at a price of 100 rubles/t;
40 tons of peat at a price of 120 rubles/t.

To calculate the MET tax base for February, Alfa's accountant determined the proceeds from the sale of peat for this month, regardless of when it was mined:
60 tons x 130 rubles/ton + 100 tons x 100 rubles/ton + 40 tons x 120 rubles/ton = 22,600 rubles

The cost of 1 ton of peat for the calculation of the MET is 113 rubles. (22,600 rubles: (60 tons + 100 tons + 40 tons)).

The tax base for the mineral extraction tax for February (the cost of peat) amounted to 33,900 rubles. (300 tons x 113 rubles/t).

Situation: is it necessary to take into account the sale of minerals produced in previous tax periods when calculating the MET? The tax base is the cost of minerals calculated on the basis of prevailing selling prices (excluding subsidies)

Tax base based on estimated value

Use the third method of calculating the cost of a mineral (based on the estimated cost) if, during the month for which the MET is calculated, the organization did not have transactions to sell a specific type of extracted mineral ( par. 1 p. 4 art. 340 Tax Code of the Russian Federation).

When determining the estimated cost, consider how direct and indirect costs.

The organization establishes the list of direct expenses independently in the accounting policy for tax purposes ( paragraph 1 of Art. 318 Tax Code of the Russian Federation). Direct costs may include:

material costs associated with the extraction of minerals (for the purchase of raw materials and materials for production, for the purchase of components undergoing installation, and (or) semi-finished products undergoing additional processing) (subclause and clause 1 of article 254 of the Tax Code of the Russian Federation);
labor costs for employees engaged in mining ();
the amount of depreciation accrued on property that is used in the extraction of minerals ().

Distribute direct costs between the extracted minerals and the balance of work in progress at the end of the month for which the MET is calculated. The part of the direct costs that falls on the balance of work in progress at the end of the month, exclude:

Indirect costs relating to extracted minerals include:

all material expenses, except for those provided for in subparagraphs and paragraph 1 of Article 254 of the Tax Code of the Russian Federation;
expenses for the repair of fixed assets ();
expenses for the development of natural resources ();
other expenses determined in accordance with articles , and the Tax Code of the Russian Federation.

In addition, the estimated cost should take into account non-operating expenses for the liquidation of fixed assets, write-off of intangible assets, for the conservation and re-commissioning of production facilities and facilities ( sub. 6 p. 4 art. 340 and sub. and paragraph 1 of Art. 265 of the Tax Code of the Russian Federation).

Distribute the indirect costs associated with the extraction of minerals between the costs of mining and the costs of other activities in proportion to the share of direct costs related to the extraction of minerals in the total amount of direct costs. It is necessary to allocate only those indirect costs that are not directly related to the extraction of minerals (including the costs of paying administrative staff). Expenses that are associated exclusively with activities that are not related to the extraction of minerals should not be taken into account. All indirect costs directly related to the extracted minerals are fully included in the estimated cost of these minerals:

The tax period for MET is a month (). Therefore, when determining the estimated cost, take into account only those indirect and non-operating expenses that were incurred in the reporting month. For example, if the extraction of a mineral is seasonal, then in those periods when there was no extraction, the organization may still incur indirect costs. However, it is not necessary to include them in the estimated cost of the mineral for the month in which production resumed. This follows from the provisions paragraph 4 Article 340 of the Tax Code of the Russian Federation and the clarifications contained in letter of the Federal Tax Service of Russia dated August 20, 2012 No. ED-4-3 / 13708.

An example of the distribution of indirect costs among several types of minerals in determining their estimated value

Alfa LLC is engaged in the extraction of limestone and clay on the basis of licenses. In addition, the organization is engaged in the production of cement.

In August, Alpha mined 83,000 tons of limestone and 59,000 tons of clay.

In August, there were no operations for the sale of extracted minerals. The entire amount of limestone and clay mined was directed to the production of cement.

According to tax records for August:

direct costs associated with the extraction of limestone and clay amounted to 1,836,900 rubles;
direct costs for the production of cement amounted to 5,836,900 rubles.
indirect costs amounted to 2,314,800 rubles.

The organization does not have a balance of work in progress for the extraction of minerals at the beginning and end of the tax period.

The total amount of direct expenses amounted to 7,673,800 rubles. (1,836,900 rubles + 5,836,900 rubles).

The amount of indirect costs attributable to limestone and clay mining activities is 554,100 rubles. (1,836,900 rubles x 2,314,800 rubles: 7,673,800 rubles).

The total amount of minerals extracted in August is 142,000 tons (83,000 tons + 59,000 tons).

Consequently, the amount of indirect costs attributable to the extraction of limestone is 323,875 rubles. (83,000 tons x 554,100 rubles: 142,000 tons)

The amount of indirect costs attributable to the extraction of clay amounted to 230,225 rubles. (59,000 tons x 554,100 rubles: 142,000 tons).

The total amount of expenses related to the extraction of all minerals must be distributed among the types of minerals extracted in proportion to the share of each type of mineral in the total amount:

The costs specified in articles , and the Tax Code of the Russian Federation, when determining the estimated cost of extracted minerals, do not take into account.

This procedure for determining the estimated value is provided paragraph 4 Article 340 of the Tax Code of the Russian Federation,

Calculation of MET for sandcarried out taking into account the norms enshrined in the Tax Code of the Russian Federation. What are the main components of the formula for this calculation?

How the MET is calculated (general principles)

MET for any type of minerals is calculated on the basis of 2 main indicators:

tax base;
rates.

The specifics of the extraction of a particular object of taxation and the procedure for calculating the mineral extraction tax established for a particular type of minerals also matter. Depending on this, the bet and the base can be supplemented by certain coefficients, and their values can be used in different formulas.

In the general case, in order to calculate the MET, it is necessary to multiply the value of the base by the rate (clause 1, article 343 of the Tax Code of the Russian Federation). That is, to calculate a tax, for example, on sand, you need to calculate the percentage of the base determined for this object, taking into account the features established for it.

In some cases, when calculating the MET, additional coefficients are applied. Among these:

Universal, set by default for all minerals, including sand. These include a coefficient that characterizes the territory of mining. It is applied if the subject of the MET payment:

participates in regional investment projects;
takes part in regional investment projects, but is not registered in the register of participants in the relevant projects;
carries out activities in a region that has the status of a subject of the Russian Federation with advanced socio-economic development.

Established for a specific type of minerals. These include the coefficients given in Art. 342.5 of the Tax Code of the Russian Federation in a fairly wide range for oil.

The amount of NDPI can be reduced:

on the grounds specified in Art. 343.1 and 343.2 of the Tax Code of the Russian Federation (however, they do not apply to sand mining);
for the costs of delivering the fossil, which is sold on the market, to the consumer - in the manner prescribed by Art. 340 of the Tax Code of the Russian Federation (these norms can be applied when calculating the mineral extraction tax for sand).

For an example of the MET calculation for oil, see the article .

How to calculate MET on sand: rate

To begin with, let's define one of the two key indicators for calculating the MET - the rate for sand as a mineral.

Sand, from the point of view of the classification approved in the Tax Code of the Russian Federation, can be:

mining non-metallic raw materials, if it is glass sand (clause 7, article 337 of the Tax Code of the Russian Federation);
non-metallic raw materials, which are used mainly in the construction industry, if it is natural sand or a sand and gravel mixture (clauses 7, 10 of article 337 of the Tax Code of the Russian Federation).

For both types of raw materials, a rate of 5.5% is set (subclause 4, clause 2, article 342 of the Tax Code of the Russian Federation).

It should be noted that if a mineral belonging to the category of common occurrence is mined by an individual entrepreneur, and, moreover, for his own consumption, no severance tax is paid (subclause 1, clause 2, article 336 of the Tax Code of the Russian Federation).

In practice, the most common types of sand found in nature are common minerals. These include, in particular (clause 2.2 of the recommendations approved by the order of the Ministry of Natural Resources of the Russian Federation dated February 7, 2003 No. 47-r):

any type of sand, except for molding, used for the production of glass, abrasive, used in the porcelain and faience industry, in the production of refractory, cement materials containing a percentage of ore in concentrations of industrial importance;
sands represented by sand and gravel rocks.

Thus, if an individual entrepreneur extracts, for example, glass sand for his own needs, which is not a common mineral, then he will have to pay MET for it at the rates indicated above.

Calculation of MET for sand: base

The next key indicator for calculating the MET on sand is the tax base.

In all cases, the MET tax base must be calculated by the taxpayer independently (clauses 1, 2, article 338 of the Tax Code of the Russian Federation). It uses one of 2 methods:

Calculation of the base based on the number (or volume) of minerals that are extracted from the bowels. This method is used if coal, oil and gas are mined.
Calculation of the base based on the cost of minerals. This method is used if coal, oil or gas is extracted from the subsoil at new deposits in the sea, or any other mineral, including sand.

As for the cost of the extracted mineral (in this case, sand), it is determined using the following schemes (clause 1, article 340 of the Tax Code of the Russian Federation):

When a company receives subsidies from the budget - based on the calculation of revenue from the sale of minerals at prices established within the tax period (excluding the relevant subsidies, as well as VAT, excise taxes and the cost of delivering the product to the buyer (clause 2 of article 340 of the Tax Code of the Russian Federation) ).
In the absence of budget subsidies - based on the calculation of revenue from the sale of minerals at selling prices (excluding VAT, excises), but with the adoption of a reduction in delivery costs (clause 3 of article 340 of the Tax Code of the Russian Federation)).
In the absence of the sale of minerals - at the estimated cost (clause 4 of article 340 of the Tax Code of the Russian Federation).

The formula for determining the value of a mined mineral under scheme 1 or 2 (i.e. if there were sand sales) assumes:

Calculation of revenue taken into account in the calculation of the cost.
Divide the revenue by the volume of the mineral sold (this is how the unit cost of the extracted mineral is calculated).
Multiplying the result obtained by the volume of the extracted mineral.

So we know:

MET rates for sand;
features of the calculation of the tax base for the extracted sand;
methodology for calculating MET for sand.

Let us consider how the amount of the corresponding tax can be calculated in practice.

An example of calculating the MET for sand

Let's agree that:

Our company does not participate in regional investment projects, does not receive subsidies from the budget and has indicators for the sale of sand in the tax period.
Our company is a VAT payer (at a rate of 18%).
We mined 30,000 and sold 20,000 tons of sand within one tax period, for example, July 2017.
We sell sand at a price of 354 rubles. per ton (including VAT 18%).
We incurred expenses for the delivery of sand to buyers within the tax period in the amount of 100,000 rubles.

The amount of revenue taken into account when calculating the tax base for the MET will be 5,900,000 rubles. (20,000 tons × (354 / 1.18) - 100,000 rubles).
The cost of a single unit of the extracted mineral - in this case, a ton - will be equal to 295 rubles. (5,900,000 rubles / 20,000 tons).
The tax base for calculating the mineral extraction tax on sand will be 8,850,000 rubles. (295 rubles × 30,000 tons).
MET for July 2017 will be equal to 486,750 rubles. (8,850,000 rubles × 5.5%).

For information on sources from which you can obtain additional data used in the calculations (for example, coefficients), read the material .

Results

Sand mined by the enterprise, as well as used in the commercial activities of the individual entrepreneur (or for his personal purposes if the fossil belongs to varieties that are not common), is subject to MET. In order to calculate the tax on this type of mineral, you need:

make sure that the rate for sand (as a non-metallic raw material) established in Art. 342 of the Tax Code of the Russian Federation;
calculate the base in accordance with the criteria that are defined in Art. 340 of the Tax Code of the Russian Federation.
multiply the first by the second.

Other key indicators for calculating the MET for sand, apart from the rate and base, are the volumes of mined and sold minerals, the cost of delivering the product to the consumer, and the value of VAT. It also matters whether the taxpayer is a participant in a regional investment project, whether he receives subsidies from the budget, and whether he has sand sales turnover in the tax period.

The Moscow region is a region rich in deposits of sand and gravel-pebble material, which is a valuable building material. The development of a quarry, which is associated with the extraction of these minerals, requires constant, diverse engineering support. The company "GeoGIS" provides enterprises whose field of activity is the development of gravel and sand pits, as well as the extraction of other rocks, various geodetic and geological services.

Quarry development and mine surveying

Any mining operations, which include quarrying:

quartz and polymictic (consisting of different minerals) sands;

gravel and sand-gravel mixture (SGM);

clays and loams;

other soil materials, -

they cannot be technically competently planned and carried out, without geodetic surveying control and management of the process of extraction of mineral resources. Our company is one of the recognized leaders in the field of mine surveying and provides its numerous clients with qualified assistance at all stages of open pit mining:

during exploration;
when agreeing on a quarry (including if it is planned to develop a quarry on agricultural land);
when designing a quarry;
during its arrangement and preparation for operation;
throughout the entire period of operation of the field;
at the stage of liquidation activities, when the extracted resources are coming to an end.

Development of gravel and sand pits - geological support

The development of a quarry for the extraction of sand or gravel cannot be started until its justification has been made, including geological exploration and an assessment of the reserves of the productive horizon. Equally important are the geological studies carried out by our company at the stage when the industrial development of gravel and sand pits has already begun. The main task of geo-support for the development of an AGM quarry is operational exploration, which allows optimizing the mining process and minimizing the non-productive costs of the quarry owner. Experienced engineers-geologists of "GeoGIS", who have successfully maintained more than one open pit development in many areas of the Moscow region, will provide you with:

operational assessment of changes in the conditions of occurrence of a productive formation, for the sake of production from which the field is being operated;
regular sampling and analysis of the extracted resource (this is especially important if the development of a sand pit is not for construction purposes, but for the sake of providing valuable mineral raw materials to the glass industry or extracting valuable microimpurities from sand);
geological justification for the increment of the reserves of the operated field and the further expansion of your open pit.

The cost of geological surveys for quarrying

How does the development of a sand pit by our specialists begin?

The development of sand pits begins with the breakdown of the basic surveying networks, which will later become the geodetic basis for any measurements and engineering calculations that are constantly needed during the development of a sand pit by an open pit.
If the sand layer is covered from the surface by other geological deposits that are not of industrial value, then before the main development begins, we need to geodesically provide overburden preparatory work:
- careful removal of the soil and vegetation layer (this layer will subsequently be useful for the reclamation of waste areas, which is provided for by the current environmental legislation);
- removal, according to mine surveying markings, of layers that interfere with direct access to the target sand formation.
After the completion of the preparatory stage, our tasks include: to outline the primary direction of mine workings, to designate the places and positions of mining equipment (quarry excavators, conveyors, etc.).

The development of a gravel pit is organized according to the same scheme.

Features of the development of stone quarries

Unlike sand and gravel deposits, which are loose rocks, the development of stone quarries requires a special approach. To obtain the crushed stone necessary in large volumes for the construction of various facilities in Moscow and the Moscow Region, much more effort is required. With the exception of those rare places where solid rocky soils have been finely crushed by natural processes, the development of a crushed stone quarry requires the use of very powerful rock cutting equipment or regular drilling and blasting technological operations.

Attention! Mining support for this kind of work is a very serious task, and not everyone can be trusted with it. Our surveyors undergo special training, rigorous testing of knowledge and skills in this area, so we can guarantee that the development of stone quarries entrusted to GeoGIS is carried out in compliance with all safety requirements and the principles of rational mining.

Current work on engineering support for the development of crushed stone and ASG quarries

At a quarry that has been put into operation, the initial stage of organization of which has been successfully overcome and stable work has been established, our mine surveyors provide:

obtaining, on the basis of regular mine surveying, up-to-date data on the shape and condition of the quarry;

carrying out balance calculations related to the development of soil in a quarry (the ratio of explored reserves, extracted volumes, irretrievable technological losses);

monitoring the mining and geological specifics of the deposit, the completeness of the extraction of the contents of the developed reservoir;

preparation and timely updating of mining plans;

protection of engineering structures from the adverse effects of quarrying (by predicting the movements of soil masses, developing organizational and technical measures that prevent them).

Liquidation mine surveying in the development of a sand pit open pit

Preparing for the closure and liquidation of a quarry is a rather troublesome job. If you do not want to be among the violators of the requirements of land and environmental legislation, we recommend using the services of our company for:

carrying out final survey work, completing the development of sand pits;

checking and filling out the working mine surveying documentation for quarry development;

registration of geodetic and geological materials to be archived.

The high business reputation of our company in the market of engineering geodetic and geological services, achieved due to excellent technical equipment and concentration of highly qualified specialists in various professional fields in our staff, is the key to a successful solution to your problems related to the discovery and operation of quarry mine workings.

3.5.1. When developing quarries and reserves of soil and other non-metallic road construction materials, one should be guided by the requirements of the Land Code of the Russian Federation (1997), the Law on the Subsoil of the Russian Federation (1995), and the regulations of Gosgortekhnadzor.

3.5.2. Road construction materials obtained from the subsoil: sand, gravel, cobblestone, sandstone, marl, limestone, igneous stone (with the exception of deposits used as industrial raw materials) are classified by the Law as common fossils. Their development in accordance with the approved project documentation on the territory of the ROW at a depth of up to 5 m is carried out without issuing a mining allotment and a special license.

Industrial development in individual quarries requires a mining allotment license from local authorities, registered with the state mining supervision authorities, as well as the allotment of the territory (including access roads and overburden dumps). The documents of the mining allotment include materials on the protection of the natural environment.

Quarries and reserves, as a rule, are developed on lands not suitable for agricultural production, and from forest fund lands - in areas not covered with forests or occupied by shrubs and other vegetation of low-value species.

3.5.3. When developing quarries and reserves, it is necessary to provide for measures to prevent the harmful effects of overburden and mining operations on the subsoil, environmental conditions in forests, within floodplains and coastal zones of watercourses and reservoirs. It should also take into account the safety of mineral reserves, exploited and mothballed mine workings, boreholes, as well as underground structures.

Any activity that violates the safety of geological formations, paleontological objects and other subsoil areas of special scientific or cultural value is prohibited; in areas declared nature reserves or monuments of nature or culture, as well as in animal habitats.

3.5.4. The depth of quarries and reserves should be determined taking into account the forecast of changes in the hydrogeological conditions of adjacent territories and the direction of subsequent reclamation of disturbed lands.

In the agricultural direction of reclamation, the calculated level of groundwater should be no higher than 0.5 m, and in the case of forestry - no higher than 2 m from the surface. To prevent the lowering of the groundwater level in the adjacent area and the flooding of quarries and reserves, it is possible to install impervious curtains (barrages), the design of which is carried out in accordance with the "Temporary instruction for the design of walls of structures and impervious curtains, arranged by the "wall in the ground" method SN 477-76.

The reduction in the area of land occupied by quarries and reserves is achieved by increasing the height of the ledges during development.

3.5.5. Dust generation during loading and unloading operations performed during the development and reclamation of quarries and reserves can be reduced by reducing the number of handling of dusty materials, reducing the height of loading and unloading, the use of hydro irrigation and other measures.

3.5.6. When overburdening quarries, the fertile soil layer should be removed in a thawed state during a warm and dry period. For storage of overburden that is not suitable for road construction, it is most expedient to use the mined-out space of a quarry. To place overburden outside the quarry, one should primarily use natural and artificial depressions in the terrain. At the same time, the possibility of the formation of drainless territories, leading to flooding of the area adjacent to the quarry field, should be excluded. If necessary, special drainage and culvert structures should be arranged.

3.5.7. To prevent water and wind erosion, the surface of overburden dumps is strengthened with a soil layer with sowing of grasses, planting plants or hydroseeding.

Unsuitable toxic rocks (humic acids of marsh sediments, pyrite, ferrous oxide, sulfates, etc.) must be laid at the base of overburden dumps or in the worked-out space of a quarry and isolated with a sufficient layer of clay rocks.

3.5.8. Extraction of road building materials in quarries should be carried out according to schemes that ensure the least pollution of the natural environment. In dry and warm weather, to reduce dust emission, hydro-irrigation of development sites is carried out.

When crushing, sorting, cleaning stone materials, the places of greatest dust emission (places of loading, unloading, delivery of material to the conveyor, screens, crushers, conveyors) should be isolated with shelters. Storage of finished products should be carried out outside the water protection zones of reservoirs on a natural or specially prepared hard surface, excluding mixing of materials.