Documentation of write-off of fixed assets. Act for writing off

Accounting for fixed assets is carried out on account 01. At the same time, the division of these assets into reserve (reserve), operation, in the stage of completion, partial liquidation, for conservation, additional equipment, modernization, reconstruction and so on is applied.

General classification

In accordance with the existing rights to objects, the OS can be divided into:

1. Belonging to the enterprise as a property.
2. Being in operational control, transferred to gratuitous use, economic management.
3. Leased, rented.

Accounting

The procedure for its organization and the reflection of business transactions in non-commercial and commercial enterprises (except for banks, other non-bank financial and credit organizations, companies that are on budgetary financing), as well as for individual entrepreneurs, is established by a special Instruction. Its provisions are approved by the resolution of the Ministry of Finance. On the basis of this Instruction and other industry norms and regulations, organizations themselves should develop local acts necessary to ensure control over the use and accounting of the OS. These securities are approved, in particular:

1. Forms of primary accounting. They are a documentary registration of write-off of fixed assets, proceeds, internal movement. Forms of primary accounting establish the rules of paper turnover and information processing technology.
2. List of company officials responsible for the movement, disposal, receipt of the OS.
3. The order of control over the safety and optimal (rational) use of fixed assets at the enterprise.

Objectives of accounting

Fixing OS movement provides:

1. Correct documentation of write-offs of fixed assets, their receipt and internal movement.
2. Formation of costs related to the adoption of assets as an accounting system.
3. Timely and complete reflection of depreciation of facilities.
4. Reliable determination of the results from the sale and other types of disposal of the OS.
5. A full assessment of the costs that are associated with the maintenance and conduct of various types of repairs of objects.
6. Determining the costs of modernization, partial elimination, reconstruction, completion and retrofitting of the OS.
7. Control over the safety of assets that are accepted for accounting.
8. Obtaining information necessary for disclosure in the reporting on the OS.
9. Perform an analysis of the operation of fixed assets.

Special Information

As an accounting unit of the OS is an inventory object. He can go with all accessories and adaptations or be a detached constructive object. The object of the OS can be an independent group of values that are represented by one whole and are intended for the performance of specific functions. A separate complex can be in the form of one or several items in which common accessories and adaptations, control or they are mounted on a single foundation. Due to the design features, each element can perform functions only as part of the group, and not independently. For example, the cost of a vehicle includes the price of a spare wheel with a camera and a tire, and a set of tools.

Capital investments

In the case of the presence of parts in a single facility with different normative useful lives or services, each of them is accounted for as an independent inventory item. For example, capital investments in land plots, for radical improvement of territories (irrigation, drainage and other meliorative measures) and in water, subsoil and other natural resources will be accounted for separately. Revenues to improve the state of the allotment owned by the enterprise are recorded in the structure of the facility for which they were implemented. Capital investment in the leased asset is accounted for as an independent income, if, under a lease agreement, such deductions are deemed to be the property of the lessee. An object owned by two or more organizations at the same time is reflected proportionately to the shares.

An Important Moment

All business transactions that are associated with the internal movement, receipt or disposal of the OS, must be recorded in due time in the articles of accounting. On the very fact of the operation, a primary act is drawn up (for writing off fixed assets, entering or forwarding them for an article). In accordance with these securities, accounting will be carried out.

Features of drawing up of papers

Decommissioning of fixed assets is carried out in accordance with the requirements of sectoral legislation. The rules are also set in the above Instruction. The Ministry of Finance approved a unified form for writing off fixed assets. It must be filled in accordance with the established standards. In particular, the sample of the write-off of fixed assets contains fields for entering all necessary requisites. After filling the paper must be signed by the responsible employees. The act on writing-off of fixed assets can be contained on electronic or paper medium.

Inventory number

It is assigned to each object of the OS, regardless of whether it is used (in use), canned or sent to the reserve. This is necessary to ensure control over the security and organization of property accounting. The inventory number is assigned in the accounting department at the moment of acceptance of the object to the accounting. If the item has several fragments with different useful lives and taken into account as separate, each part will be assigned its inv. number. An object can consist of several elements, for which a total period of operation is established. In this case, he is assigned one number. The assigned number is retained for the item during the whole time it is in the enterprise. The inventory number of the withdrawn OS can not be transferred to the newly received one within five years from the year next following when the act of cancellation was approved.

Disposal of assets: brief description

To fix the transfer of assets, a special account for writing off fixed assets to the account is opened. 01. Legislation establishes cases when there may be a disposal of the OS. The reasons for writing off the asset can be as follows:

1. Wear.
2. The transfer.
3. Sale.
4. Complete or partial liquidation.
5. Accident, natural disaster or other emergency situation, which resulted in the impossibility of subsequent exploitation or inappropriate recovery.

Specificity

The amount of write-down of fixed assets in the case of sale is taken into account in accordance with the contract, in accordance with the securities compiled according to the rules established by law. When gratuitously transferring the OS between enterprises of the same ownership type, the residual value (replacement initial cost less depreciation) and transmission costs by the owner's decision are related to non-operating expenses. The write-off of fixed assets of budget institutions with gratuitous transfer is carried out with the attribution of costs to increase the costs of the relevant articles and elements of the classification. The costs and profits from disposal are reflected as non-operating or operating in the reporting period to which they are allocated. The value of the objects is written off from the balance sheet.

Accounting for disposal

There is a certain procedure for writing off fixed assets. Disposal of the OS as a result of exchange, sale, contribution to the statutory fund and in other cases provided by law is carried out in accordance with the contract. At the same time, an act of writing-off of the object of fixed assets (acceptance-transfer) is drawn up . In addition, the commodity-transport waybill is filled (the Ministry of Finance approved its sample). Write-offs of fixed assets with the filling of TTN-1 are carried out if the OS moves using transport. Withdrawal can also be drawn up a commodity invoice for posting and release of tangible assets in the form of TN-2. It is also approved by the decision of the Ministry of Finance and, according to the rules, accompanies the act on cancellation if transportation of the OS does not use transportation (for example, the holiday can be carried out by mail).

Procedure for writing-off of fixed assets

The retirement of the OS is initially reflected through the relevant entries. On their basis, the residual value of objects is determined. In particular, the documented write-off of fixed assets is as follows:

Under the debit of сч. 01, sub. "Disposal of the OS" and the credit of the acc. 01 the removal of the replacement (initial) price is carried out.

Under the debit of сч. 02 "Amortization of the operating system" and the loan of the credit. 01, sub. "Disposal of the OS" reflects the amount of accumulated depreciation.

Residual value

It is reflected depending on the reason for writing off the asset in one or another line of the balance sheet. In particular, the following entries are made:

1. In debit with. 91 - for the OS, retired as a result of entering the statutory fund as a contribution, exchange, sale. The result of write-offs from the accounting of residential buildings and other property, the loss of value of which is reflected at the end of the year on off-balance accounts, is not included in operating expenses. Their cost is fixed by debit. 83 "Additional funds" in correspondence with a credit. 01.
2. In the debit of sc. 94 - for the OS, retired due to a shortage, which was detected in inventory or in another way.
3. In the debit of sc. 92 "Non-operating expenses and revenues" - in the case of gratuitous transfer, in addition to the transferred objects, to the organizations of one owner, if they signed an order for writing off or a decision was made to retire by the authorized body. The same line reflects the cost of the OS, eliminated due to liquidation in the event of an accident, loss due to a natural disaster and other emergency situations.
4. In the debit of sc. 83 "Additional Funds" - in the case of gratuitous transfer of OS to organizations of one owner in accordance with the decision of the owner or the unit authorized by him, as well as objects in state ownership, between unitary state enterprises upon the decision of the owner or body authorized by him.
5. In the debit of sc. 79 "Intraeconomic settlement operations" - when transferring to an independent (detached) business unit.

Documentary registration of write-off of the basic means can be carried out without use подсч. "Disposal of the OS" cc. 01. At the same time, the accumulated depreciation can be reflected directly on the debit debit. 02 in correspondence with credit. 01.

Correspondence

The costs associated with the retirement of the OS as a result of entering the statutory fund as a deposit, exchange, sale, are debited to debit. 91, due to liquidation in case of accidents, natural disasters, emergency situations, gratuitous transfer - in debit acc. 92 in correspondence with the accounts:

1. 26 "General economic costs", 23 "Auxiliary production" - for transport and production costs associated with the dismantling.
2. 44 "Sales expenses" - for the amount of costs related to packaging, transportation of sold goods, payment for marketing and intermediary services, fees, duties and other.
3. 51 "R / s" - by the amount of cash payments that are associated with the disposal.
4. 68 "Settlements for fees and taxes" - for the amount of VAT and other deductions.

Earnings on disposal

They are written off from the credit. 91 "Operating profit and expenses" in the debit of such accounts as:

1. 10 "Materials" - the cost of raw materials at the prices of the intended use received when disassembling items in the process of their disposal.
2. 76 "Settlements with creditors and debtors", 62 "Transactions with customers and customers", 51 "Settlement account" - for the amount of OS units sold at realizable prices, including VAT.
3. 58 "Monetary investments" - the cost of OS, which are included in the statutory funds of third-party organizations.

The results of the retirement are reflected in the accounting under the debit (credit) of the invoice. 91 "Operating costs and revenues", ct. 92 "Non-operating expenses and profit" in correspondence with a loan or debit. 99 "Losses and income" for the reporting period to which they are assigned.

Unused OS

The procedure for writing off fixed assets that were not used in the production process and which are not subject to subsequent operation for their intended purpose (other than transfer devices, structures and buildings), the residual value for each unit of which is not more than 10,000 base units that are on the balance of legal entities subordinated to the authorities State administration and other state organizations, is established by the corresponding Instruction. It was approved by the resolution of the Council of Ministers. The write-off of fixed assets of the category "unused" is made as of the 1st day of the month in accordance with the decision of legal entities and in consultation with government bodies and other state organizations.

special instructions

Waste and scrap of precious, non-ferrous and ferrous metals, received as a result of write-off of fixed assets classified as "unused", should be sent by legal entities for processing in accordance with the rules established by law. Sending of raw materials is carried out to organizations that have permissive papers (licenses) for the performance of work on the collection of waste and scrap of non-ferrous and ferrous metals.

Further application

To determine the effectiveness and expediency of the subsequent operation of fixed assets, as well as for the registration of the relevant documentation on the write-off of these facilities at the enterprise, a permanent commission may be established by management order. It includes competent officials. These include the chief accountant, as well as employees who are responsible for the preservation of fixed assets. In addition to the work of the commission, representatives of authorized services and inspections may be involved.

Competence of the commission

The tasks of this body include:

1. Inspection of objects that are subject to write-off, with the use of relevant technical documentation, accounting data. In the course of this procedure, the OS is unsuitable for recovery and subsequent operation.
2. Identify the grounds for the disposal of the OS. This can be, besides the above, a violation of the order of operation of the item (use for other purposes, in conditions that do not comply with technical specifications, etc.), long simple (non-use for production purposes).
3. Identification of persons guilty of the need to prematurely decommission OS facilities, making proposals for the application of the corresponding punishment provided for in the sectoral legislation.
4. Identification of the possibility of exploitation of individual elements, materials, parts, units of a drop-out subject, their evaluation taking into account the prices of possible use.
5. Carrying out of control measures in the course of removal of precious metals, non-ferrous metals from the written-off OS with determination of their weight and quantity.
6. Drawing up the relevant papers. It is, in particular, the acts of writing off the OS.

The results of the commission

To conduct an analysis of the desirability of writing-off, the authority authorized by the company's management should receive a letter of request. A list of unused OS should be attached to it. The commission assesses the state of the objects at their location. The results of the decision of the authorized body are drawn up by the relevant act on the f. OS-4, for vehicles - OS-4a, or by f. OS-4b (excluding transport) - for groups of objects. The paper contains data that characterize the subject. In particular, the year of construction or manufacture, the date of adoption of the OS to accounting, the period of commissioning, the useful life, the reference value, the amount of depreciation charged, and repairs carried out are indicated. In addition, the act contains reasons for writing off with the justification of the impossibility of restoration, the description of structural elements, parts, parts, nodes. The paper is approved by the head of the enterprise. Dismantling and dismantling of the OS prior to verifying the acts of write-off is not allowed.