What documents to commission the commissioning of fixed assets

The need to correctly take into account the property received, and then commissioning of fixed assets due to tax legislation. The last procedure will be discussed in the article. It should be noted that the main assets (hereinafter referred to as OS) are objects with a price of more than 40 thousand rubles, and their service life is not less than 12 months. The cost of other items can be written off once for material costs.

According to PBU 6/01, commissioning of fixed assets provides for the formation of the initial value of assets on August 08. Here, the actual costs for their purchase and delivery are accumulated. The receipt in this account is fixed by the following postings:

After the formation of the original cost at the syn. 08 a commission is created, the composition of which contains a written order for the commissioning of fixed assets. Based on this administrative document, the form OC-1 (the act of acceptance-transfer) is filled out.

Sheet 1 includes the details of the supplier (sender) and the recipient, the date and number of the order, general information about the object. These include: the date of acceptance of the object on the account, the account (subaccount) for the analyst, the group for the All-Russian Classifier, the inventory and the serial number.

On sheet 2 there are three sections that generalize the characteristic of the transmitted object. The first of these is filled by the transmitting party, if it was previously operated. In this case, the release dates, the start of use, the last overhaul, the period of application after the fact, accumulated depreciation charges and value expressions are indicated.

The next section is completed by the recipient. The initial cost is indicated by actual costs from August 08 (excluding VAT). The estimated useful life for new assets is determined according to those. Passport, for second-hand use - with the help of the previous section (this is mainly the difference between columns 5 and 4). Sometimes organizations need to formalize the commissioning of fixed assets that have been written off. In this case, it is necessary to determine the approximate life of their own, based on the technical state at the date of acceptance. In boxes 3 and 4, the name and rate of deductions for depreciation are recorded.

The third section assumes the introduction of other information about the object, when it is necessary to write down in more detail its valuable qualities or other characteristics.

Sheet 3 contains the results of the tests, conclusion, technical documentation, followed by the signature of the chairman and members of the commission. The lower part contains the signatures of the responsible persons and accountants of both parties.

It should be noted that there are several types of acts for the commissioning of fixed assets, such as OS-1a (for the design of buildings and structures) or OS-1b (simultaneous input of several objects).

Blank OC-1a takes into account all the necessary information to complete the entry of the building into operation According to the requirements of the legislation. When filling it, pay attention to the Some features. On sheet 1, information about the state registration of rights to the object is necessarily entered. A little lower information about the designer or builder.

The first section of sheet 2 specifies the dates for the beginning and completion of construction, reconstruction, overhaul. The lower table of the third section combines qualitative and quantitative characteristics with breakdown by constructive elements according to the technical passport of the object. The rest of the data is filled in the same way as the basic form of OC-1.