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What entries should be made to reflect the write-off of accounts receivable under an indemnity agreement?
In this case, this is an assignment of the right to claim receivables, which you transfer to the founder. And in the future, offset the dividend debt against payment under the assignment agreement.
The right of claim that the assignor transfers to the assignee is part of his property rights and is taken into account as assets.
Therefore, in the assignor’s accounting, reflect the assignment of the right of claim as its sale (disposal) to “Other income and expenses.” Proceeds from the sale of the right of claim are recognized as other income (clause and PBU 9/99). It is accepted for accounting in the amount established by the agreement on the assignment of the right of claim (clause
and PBU 9/99). Reflect the proceeds from the transfer of rights in accounting under the credit of account 91 in correspondence with “Settlements with other debtors and creditors”, to which the organization has the right to open a separate sub-account “Settlements under the agreement for the assignment of the right of claim”.
The assignment of the right of claim under the agreement for participation in shared construction should be reflected on the date of registration of the assignment agreement. At the same time, on the date of signing the assignment agreement, make the following entry in accounting: Debit 76 subaccount “Settlements under the agreement of assignment of the right of claim” Credit 91-1 – the right of claim under the assignment agreement has been realized. The value of the right of claim, at which it is recorded on the assignor’s balance sheet, is reflected as part of other expenses in the debit of account 91 (clause
and PBU 10/99). In this case, on the date of signing the assignment agreement, make the following entry in accounting: Debit 91-2 Credit 62 – the value of the realized right of claim under the assignment agreement is written off from the balance sheet.
Assignment of rights
