Act on write-off of fixed assets in form OS-4

The write-off of an asset is not always associated with the end of its useful life.
The reason for deregistration of a non-current asset may be a breakdown, malfunction, or defect that does not allow further operation of the equipment with the required output. Assets that have become unusable can be removed from the balance sheet. In this case, the organization must follow a certain algorithm: draw up the necessary documentation, reflect postings, dismantle, dispose of unnecessary fixed assets, and capitalize the remaining usable parts.

What details must be provided?

Some points are mandatory for every official company document. Let's figure out what you can't do without.

What to indicate:

• date of creation and name;
• name of company;
• content of the operation, quantities;
• persons responsible for implementation with full names and positions.

This form must be approved by the company management in advance. How to correctly make an act of writing off materials due to unsuitability - look in the primary documentation. If it does not yet exist, then compose it according to the model above and formalize it with a separate order from the manager.

Point at which expenses can be recognized

Materials that should have gone into production are written off as costs when they are released from the warehouse. That is, the right day to write them off is the one when the rest of the raw materials will be transferred into operation according to documents.

If you need to determine when items were actually used, you can use additional, non-core reporting forms. For example, a materials usage report would be suitable for this purpose. With this step, you can reduce the costs of the period by the cost of these raw materials, which were not processed, but must be written off.

For tax purposes, it is also important when exactly the products were actually consumed. In accounting you can reflect everything with the following entries:

Dt 20/23/25/26/29/44/97 Kt 10 or 16 – write-off.

Moreover, you can transfer materials even without indicating the purpose for their use. This happens if at the minute of vacation the name of the order or product, for the production of the batch or the name of the costs are not known.

Then everything can be written off as expenses based on a document that will be drawn up after the actual consumption of raw materials. Until the papers are signed, these materials remain with the recipient.

The very fact of vacation is reflected as an internal movement - within subaccounts 10.

General logic of actions

In a situation where the write-off of deteriorated property on the balance sheet becomes an urgent task, the issue of execution is decided by the head of the enterprise, who issues an order to create a liquidation commission.

In turn, the commission, fulfilling this order, draws up an act. There is a story ahead about how these processes should take place, but it should be understood that they are the ones that give the accounting department the basis for making entries. Everything else is a matter of technique.

The chart of accounts has not changed in 2021, and there is reason to assume that it will remain unchanged in the near future. The commission's conclusion consists of stating the actual condition of the property, assessing the feasibility of its further use and the validity of liquidation. In some cases (when it is difficult or impossible to come to some conclusions on your own), outside experts are invited.

Write-off of fixed assets is carried out in accordance with the form established for each specific case, approved by the Ministry of Finance. If you have difficulty filling out the forms, you can use a sample.

Accountant's actions

Depending on the reason why the property needs to be removed from the balance sheet, the correspondent accounts involved in this operation change. The most common types of postings are discussed below.

The property is partially or completely worn out

The simplest case is when an object “died a natural death,” that is, it completely exhausted its service life, and after that it safely failed. In this case, it has no value in monetary terms, since it is completely depreciated. After the act is drawn up and signed by the members of the commission, and then endorsed by the head, the accounting department can deregister the asset without disturbing the balance, making an entry between subaccount 01.1 (at original cost) and 01.2 (the amount of full depreciation).

With premature moral or physical wear and tear, the task becomes more difficult. On the balance sheet asset is the full amount of the initial costs for the acquisition of the object (subaccount 01.1), on the other hand, depreciation is accrued incompletely, that is, an object with a residual value is subject to write-off, which is very simple to determine (you need to subtract the amount of depreciation from the initial cost). The wiring will look like this:

On loan account 01–1, the full value of the liquidated asset is written off to debit 01.2. Then depreciation is written off from the account. 02. Then follows the posting of depreciation amounts (Dt 02 - Kt 01.1). As a result, account 01.2 receives the residual value of the property (the difference between the debit and credit of account 01.2). The “under-depreciated” part is accounted for as expenses and written off on account 91.2 (Dt 91.2 – Kt 01.2). The account is closed.

Asset sold

The basis for write-off are two documents - the act of the liquidation commission and the purchase and sale agreement. The wiring is as follows:

• Dt01 – Kt01.1 – the initial cost of the property is entered;
• Dt02 – Kt01 “Disposal” – for the amount of depreciation;
• Dt91.2 – Kt01 – for the residual value of the object of sale;
• Dt62 – Kt91.1 – revenue (amount of agreement);
• Dt91.2 – Kt68.2 – VAT is charged.

The property was transferred to the authorized capital of another company (share contribution)

Property that is of no value to one owner may be useful to another. If the written-off asset acquires the quality of a share contribution, the accounting department uses account 58. Postings:

• Dt01 – Kt01.1 – at the original cost;
• Dt02 – Kt01 – for accumulated depreciation;
• Dt91.2 – Kt01 – for residual value;
• Dt58 – Kt01 – the amount of contribution to the authorized capital of the enterprise receiving the asset.

VAT is not charged, since the share contribution is not a sale.

The object is transferred free of charge (donated)

Yes, this can happen, but it is important that behind the act of gratuitous assistance there is not a hidden sale (for cash), which is a violation of the law. The write-off procedure is approximately the same as for sale or depreciation (VAT is calculated based on the market price of the asset), with the difference that the posting of Dt99 - Kt91.9 is carried out for the amount of the financial result (actually the sacrificed loss).

Partial liquidation

Most often this situation arises in relation to real estate. Anything else is difficult to write off completely, but some of the buildings, for example, inside a plant, can actually be demolished. At the same time, the main part of the workshops remains and functions, but the total value of assets and the amount of their depreciation charges are reduced. Transactions are reflected in account 91.

How to reflect deteriorated materials and inventory items in a write-off act sample

If there are differences in the papers, then the tax service will have questions regarding the unjustifiedness of deregistration and reduction of expenses.

When there are several types or brands of a similar product in stock at once, misgrading becomes possible. Then, during the recalculation, it will be difficult to determine the culprits, and writing off another brand is quite problematic, especially if their values ​​differ. And the identified surpluses will then have to be included in income.

Tax authorities usually compare the volumes written off with the number of inventories in accounting documents. For example, they can compare data on deregistered inventories. If they find discrepancies here, the inspector may refuse to recognize tax expenses and will remove the corresponding number of VAT deductions.

How to write off fixed assets from the balance sheet

Fixed assets include expensive means of production that last more than a year. They are written off from the balance sheet of the enterprise for the following possible reasons:

• The funds are outdated (physically or morally), that is, they have served their service life;
• They were sold to a third party;
• They were exchanged for something useful, for which a barter agreement was concluded;
• Given as a gift to a legal entity or individual;
• Equipment or other property is hopelessly damaged as a result of an accident;
• It wore out prematurely;
• It was stolen (more often accountants and lawyers use the word “stolen”, however, this does not change the essence).

In each of the listed situations, documentation is required, which includes recording the reasons on paper and reflecting the relevant business transactions in the financial statements.

According to paragraph 28 of the Accounting Rules (PBU 6/01), fixed assets are subject to write-off, the use of which cannot bring financial benefit to the enterprise.

Features of write-offs in budget structures

In budgetary institutions, the procedure for writing off obsolete, destroyed or stolen non-current assets is somewhat different from the norms in force for commercial structures. This is due to the fact that the owner of fixed assets in this case is the state, and therefore in many cases permission from a higher authority is required for the right to dispose of particularly valuable property on the balance sheet (the list of items is given in Law No. 7-FZ, Article 9.2, paragraph 11) . There are objects that the heads of budgetary organizations can write off themselves, if they are not included in the authorized capital of other companies. The general principle of withdrawal from the balance, however, remains the same.

Who approves the papers

After we have figured out how to write an act for writing off damaged materials, it is worth figuring out who should sign it for it to become an official document.

In the “released” and “received” columns, the positions and full names of the responsible persons should be indicated. These people can actually confirm that the raw materials have gone into the activity and are used to generate income.

It is also advisable to add a line with the signature of the person who was responsible for this leave and allowed it. Usually this is the manager. warehouse or head of the supply department. This way, internal control over the vacation will be carried out and unauthorized spending will be avoided.

How can you write off production materials in accounting?

There are 3 options on how to do this:

• at cost;
• average cost;
• FIFO method.

When one of them is selected, it should be documented in the accounting policy. It will then need to be applied consistently in each period. It can be changed only if the chosen method is canceled at the legislative level.

If it is difficult for you to control these moments, then you should use special software in which keeping records will be easy even for a non-accounting specialist. To purchase this software, you should contact Cleverence. Our specialists will help you choose the right programs, install them and show you how to use them in order to spend a minimum of time taking into account all these details.

Nuances that arise when writing off materials in different industries

All the types mentioned above are the same for all areas of the company’s activities. But there are still small specifics for individual companies. Let's look into this.

Construction niche

The main difference here is that there is a wide variety of materials, and at the same time, the primary documentation is filled out with insufficient quality.

Here, in order to write off raw materials, you need to prepare a whole set of papers:

• monthly reports on consumption of inventories;
• estimates;
• production standards for expenses, which are approved by the general director;
• journals for recording work already completed.

Any construction organization conducts a monthly recalculation and assessment of consumed raw materials in open storage. During the month, their expenses are not taken into account, so they are inventoried 12 times a year. Based on the results of this event, the MPZ is written off.

Agricultural enterprises

Here, operations require specific primary documents:

• act of consumption of seeds and other prepared planting material;
• a statement according to which feed is accounted for in accordance with the plan;
• a document that is drawn up in the event of death or forced slaughter of animals and poultry.

But simply filling out these papers is not enough. It is important to provide a professional rationale for the event. For example, upon departure there must be a medical report indicating the diagnosis and cause of death. If an animal dies due to the fault of an employee, then the full price will be collected from the responsible employee.

Answer 2:

In accordance with clause 28 of the Instructions for accounting of fixed assets, approved by Decree of the Ministry of Finance dated April 30, 2012 No. 26 (hereinafter referred to as Instruction No. 26), the disposal of fixed assets as a result of write-off (in case of physical wear and tear, loss (destruction) due to emergency circumstances, etc.) is drawn up in an act of write-off of property.

The decision to write off a fixed asset is made by the organization independently, incl. taking into account the professional judgment of the chief accountant and the opinion of technical specialists. As a rule, in an organization, write-off issues are assigned to the commission on the organization’s depreciation policy. It is mandatory to involve the financially responsible person or the head of the structural unit that owns the fixed asset at the commission meeting. Technical specialists are recommended to make a feasibility study for decommissioning (morally and technically obsolete, cannot be repaired or is not practical, etc.). It is also recommended at the commission meeting to consider the possibility of selling the fixed asset. The meeting of the commission is documented in minutes. Based on the protocol, it is recommended to issue an order from the manager to write off a fixed asset and an act on the write-off of fixed assets. The act is approved by the head of the organization, and on its basis, fixed assets are written off from accounting.

The form of the act on write-off of property of commercial organizations is not established by law and can be developed independently, taking into account the requirements of Art. 10 of the Law “On Accounting and Reporting”. You can also use the form of an act on write-off of property in accordance with the appendix to the resolution of the Ministry of Finance dated March 12, 2012 No. 15 “On establishing an approximate form of an act on write-off of property,” established for the write-off of property owned by the republic.

In accordance with clause 32, clause 45 of the Inventory Accounting Instructions, approved. By Decree of the Ministry of Finance dated November 12, 2010 No. 133, the actual cost of materials received at the warehouse from write-off and other disposal of fixed assets is determined at the net realizable value, if such materials are intended for sale, or at the prices of their possible use, if such materials are not intended for sale .

In accordance with Part 3 of Clause 32 of Instruction No. 133, the price of the possible use of materials can be determined based on the cost of similar materials listed in the organization’s accounting records, taking into account the degree of suitability for use, or determined by the organization independently or with the involvement of an appraiser in the manner prescribed by law .

Metal parts and other waste of liquidated fixed assets that are not suitable for further use are accounted for in accounting as scrap metal. The basic rules for accounting for scrap ferrous and non-ferrous metals are determined by the Instruction “On the procedure for accounting, storage, use and sale of ferrous and non-ferrous metals, their scrap and waste” No. 98/12/10.

In accordance with paragraph 19 of the above instructions, it is established that the generated scrap and waste of ferrous and non-ferrous metals are subject to collection and mandatory delivery to procurement organizations of the Belarusian State Association for the procurement, processing and supply of scrap and waste of ferrous and non-ferrous metals (hereinafter - GO "Belvtormet") or shipment according to their orders. The use of scrap and waste of ferrous and non-ferrous metals by a business entity in its own production, with the exception of circulating and business waste, is carried out only on orders from the organizations of the State Organization "Belvtormet".

In the process of dismantling fixed assets, other types of waste can be generated, both those involved in secondary circulation (tires, oils, etc.) and those subject to burial (oil filters, etc.). Accounting for these wastes must be maintained in the manner prescribed by the Law “On Waste Management” No. 271-Z.

When dismantling a fixed asset, components of the fixed asset that contain precious metals can also be dismantled. When taking into account these details, it is recommended to be guided by the provisions of Instruction “On the procedure for the use, accounting and storage of precious metals and precious stones” No. 34 and the accounting policy of the organization.

Best regards, Consulting

01.09.2020

Valuation at which materials will be written off

Usually written off within the limits of natural loss, which goes to the account of production costs. And everything that turns out to be in excess of these norms will be used for other expenses or will be recovered from the guilty persons.

If we talk about low-value goods or raw materials that wear out quickly, the accountant can write them off at the cost at which they were recorded at the time of transfer to production. Or you can simply mark them evenly, little by little. This is acceptable if the estimated service life is more than 12 months. Depending on which method was chosen, it should be enshrined in the accounting policy.

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The most common reasons for a computer malfunction to be written off - Legal situation

• For the purchased program to work correctly, a certain version of the operating system is required, which cannot be installed on a computer with outdated parameters, etc.

In addition, the reasons for the impossibility of modernization must be stated.

For example, components are not produced that are compatible with the existing computer configuration, which could increase performance or RAM. If this equipment cannot be used in another area of ​​work, then the computers will have to be written off and disposed of.

Moreover, if the service life of such obsolete equipment, established by the manufacturer, has expired, the computer may fail at any time. And it is difficult to predict what the consequences will be.

If the system unit does not work The inability to use the computer due to its breakdown is also the reason for writing off computer equipment.

A friend at work has two computers on his balance sheet. The first passes as “computer G”, the second as “celeron”. And nothing more is known about them.

It needs to be written off, but no one knows that none have been found among the existing machines... Jeer © (2005-08-10 14:47) [10] 1. Due to moral and technical obsolescence..2. ..

incompatibility of outdated computer architecture solutions with modern software.3. ..

Postings depending on the basis

It is important to understand that write-off is a set of operations that must be documented. Account 10 is credited. The one on which these components could be stored is debited. We have listed their main types in the table.

These points are described in detail in special programs. Possible corresponding accounts are reflected there and cases when this can be used are described.

How to write off the system unit reasons

In addition, the reasons for the impossibility of modernization must be stated. For example, components are not produced that are compatible with the existing computer configuration, which could increase performance or RAM.

If this equipment cannot be used in another area of ​​work, then the computers will have to be written off and disposed of. Moreover, if the service life of such obsolete equipment, established by the manufacturer, has expired, the computer may fail at any time. And it is difficult to predict what the consequences will be.

If the system unit does not work The inability to use the computer due to its breakdown is also the reason for writing off computer equipment.

The main causes of failures of system unit devices

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to find out how to solve your particular problem, please use the online consultant form on the right or call the numbers provided on the website. It's fast and free!

A friend at work has two computers on his balance sheet. The first passes as “computer G”, the second as “celeron”. And nothing more is known about them. It needs to be written off, but no one knows that none have been found among the existing vehicles...

Jeer © (2005-08-10 14:47) [10] 1. Due to moral and technical obsolescence..2. .. incompatibility of outdated computer architecture solutions with modern software.3. ..

Reasons for decommissioning computers

Recommendations for increasing computer reliability:

1. Check the cooling system regularly (every few months).
2. Monitor the sound of mechanical components.
3. Securely secure all devices to avoid vibration.
4. Regularly (at least once every 3 months) clean the system unit, fans, and power supply from dust and static electricity.
5. Ground your computer equipment.
6. We do not recommend using ECS ​​(Elitegroup), Soltek and Asrock motherboards.
7. We do not recommend using power supplies Gembird, Linkworld, PowerBox, Colors-It, SparkMan, PowerMaster (cheap models), Microlab (cheap models), GoldenPower, SuperPower (Codegen).

Alexander Dudkin, service engineer I do not recommend using termaltake power supplies.

PC malfunctions for write-off

As a result of the high dustiness of the room and high humidity, the power diode of the power stage of the power supply was short-circuited to the case, and therefore the effect of lightning discharges was observed between the conductors of the printed circuit boards, and as a result, the burnout of all low-voltage microcircuits. 4. The system unit failed due to the release of inductive from the magnetic coils of the power supply, which resulted in a cascade overload of the internal circuits of the components of the system unit - the south bridge chipset burned out - electrolyte capacitors swollen - peeled off or mechanically damaged or burnt out tracks on the board - no passes the POST test - the keyboard controller is dead - the video system controller is dead - the mother chipset is dead - the IDE controller is dead - the cooler is burned out or the cooler is completely worn out (the motherboard is burned out) 1.

Spare parts for computers of this version have not been produced for a long time.2. CPU burnout3.

Recycling of computer equipment

Newbie Edit | Profile | Message | Quote | Report to moderator is faulty, repair is impractical. If they are serviceable, they are obsolete and do not meet the requirements for current work. Everywhere about the obsolescence of equipment2. Everywhere about the end of the warranty period (Everywhere about the excess of the cost of repairs over the cost of new equipment) System engineers 1.

We write off system units and CRT monitors

The most common causes of fatal failure are:

1. Power supplies (26%)
2. Defective components and neglect of compatibility issues on the part of the user (23%)
3. Incorrect assembly (15%)
4. Components responsible for normal system cooling (13%)
5. Lightning or static electricity (10%)
6. USB device failure during connection (6%)
7. User inattention (3%)
8. Overclocking attempts (2%)

After analyzing the results, Gartner experts claim that currently 5% of desktop computers and 15% of laptops require replacement of one of the components during the first year of service (in 2003-2004 this figure was 7% and 20%, respectively).

Reasons for failure of system units

Among their faults there are also removable and irreparable ones. The cause of monitor failure may be damage to the matrix, screen processor, etc.

They can occur due to even a small impact, overheating of the monitor, or moisture and dust getting into it. The keyboard and mouse are particularly vulnerable, and therefore the most frequently replaced elements.

The most common causes of damage to the keyboard are sticking of contact groups and their oxidation, as well as combustion. This happens due to moisture getting into the equipment.

The mouse may become unusable due to failure of the infrared sensor, mechanical failure, etc.

System unit malfunctions for write-off

Current archive: 2005.09.04;Download: [xml.tar.bz2]; Down Throw some wording about computer malfunctions ocean © (2005-08-10 10:47) [0] From time to time you have to write off equipment, and you can’t just say that no one needs the 386. It should be written that his processor fell off, his monitor was broken, his keyboard and mouse were faulty. I saw the following approach in the old report: the integrated controllers are faulty. Tell me some more words about what might be wrong with the computer, as well as with the laser and scanner, preferably without humor. Vovchik_A © (2005-08-10 10:50) [1] Outdated morally and physically Antonn © (2005-08-10 10:53) [2] stopped making coffee and cross-stitching:) Antonn © (2005-08-10 10:53) [3] support for TCP/IP has fallen off Sergey13 © (2005-08-10 11:46) [4] 1. The axis does not fit on the disk. 2. Does not connect to the Internet 3. Got everyone

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