Why you need a defect sheet

There is no such thing, device or material that could serve forever. All of them sooner or later receive various kinds of damage or fail. To restore the previous characteristics, you first need to identify the defect, and then figure out how to eliminate it.

What is a defect list

People in life often have to deal with various breakdowns, flaws, defects or frank marriage, discovered during the acquisition or use of material values. To correct the identified shortcomings, it is necessary to carry out a certain set of measures related to carrying out repair (repair) works. For these purposes, a special document is drawn up, which is called a "defective statement". It allows you to calculate and prioritize the costs that will need to be spent on repairs in order to return material values to their original appearance and characteristics.

In the conditions of production, such measures are carried out purposefully. Previously, a commission is appointed by a separate order, which will subsequently assess the amount of repair work. It must necessarily include representatives:

• Accounting;
• Units for the operation of equipment;
• Service for adjustment and repair.

Defect list is made after a visual inspection. It should contain information that will answer the three main questions:

1) The name of the object to be surveyed. This is more relevant to the accountant, since he owns full information about all the objects on the balance sheet of the enterprise.

2) Troubleshoot problems and determine the reasons for their occurrence. Here the expert on service of the equipment should tell the word.

3) List all the types of work that need to be performed to restore the operability of the object (node). This information will be provided by the employee of the repair area.

Based on the information received, a defect sheet is generated. This document does not have a strictly regulated sample. Each individual enterprise independently develops such a form and approves it with a separate order. The finished document must be signed by all members of the commission and approved either by the head of the enterprise or by an authorized person from the administration in charge of which the facility is located. In the future, the defect list is used to compile an estimate for carrying out repair and restoration work.

If car repairs are required

Many enterprises have vehicles on their balance sheets. All of them sooner or later fail and need to be repaired. Depending on the complexity and frequency of the conduct, the current, medium and capital types of repairs are distinguished . All of them are conducted on the basis of a pre-compiled plan in accordance with the order on the enterprise.

Experts conduct a survey of each vehicle as a whole, as well as its individual units and assemblies. Then, a defective vehicle repair sheet is drawn up, listing all types of recovery work that will need to be performed, and counting the money resources required to carry out these activities. Usually, transportation services are provided by a specialized organization. Repair works can be carried out by the company either on its own or by using the services of other companies from outside. All depends on the complexity of the work performed and the availability of specialists in the staff of the right profile and skills.

If the repair is carried out on the side, the contracting company calculates the estimate taking into account all the malfunctions and calculates the total costs for the restoration. Then, the company's representatives check it with a document on the identified defects, compiled earlier. If a significant discrepancy is found in the papers, the representative from the enterprise will have to write a service note in the name of his manager explaining the situation.

Do we need a defect sheet in general?

Some believe that there is no need to draw up a defective list. This is not entirely true. Indeed, only a specialist can perform works on repair and restoration of the operability of the object at the required professional level, and the contractor company, given the existing rates, will provide a full calculation of costs. But every action needs confirmation. So it turns out that a defective sheet is an interim document that will later allow to justify the expenses planned for all this.

In other words, this paper will allow to argue the attribution of possible costs to a particular account. This is especially important when preparing balance sheets and calculating taxes. There is another reason why the document on shortcomings should still be drawn up. The availability of such information will allow us to analyze the current situation. It will provide an opportunity to understand what happened to the object, for what reason, how to fix it and how much it will cost.