Deed for the write-off of fixed assets form OS 4 form. The act of writing off groups of objects of wasps. Write-off of under-depreciated fixed assets

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Write-off of fixed assets(form No. OS-4)
- a document of a unified form used to register the disposal of fixed assets
(except for vehicles) with full or partial write-off.

Useful articles on property write-off

Write-off of under-depreciated fixed assets

Any organization may have a need to liquidate an under-depreciated asset. Its residual value will be included in the calculation of taxable profit. In this case, the write-off act drawn up for accounting purposes will serve as a supporting document for tax purposes as well.

For profit tax purposes, the costs of eliminating fixed assets decommissioned are accounted for as non-operating expenses. It also takes into account the amount of amortization not accrued in accordance with the established useful life. Moreover, in the expenses, these amounts can be taken into account at a time at the time of writing off the fixed asset (subparagraph 8 of clause 1 of article 265 of the Tax Code of the Russian Federation).

In accounting, as in tax accounting, an organization has the right to write off a fixed asset before the end of its useful life due to moral or physical depreciation (clause 29 PBU 6/01 "Accounting for fixed assets").

Income and expenses from writing off fixed assets from accounting are reflected in accounting in the reporting period to which they relate. Income and expenses from the write-off of fixed assets from the accounting records shall be credited to the profit and loss account as operating income and expenses.

Write-off of fixed assets in case of moral and (or) physical wear and tear.

The procedure for writing off fixed assets from the balance sheet due to moral and (or) physical depreciation is regulated by clauses 94 - 97 of the Methodological Instructions for the accounting of fixed assets.

On the basis of the issued acts on the write-off of fixed assets or the write-off of vehicles transferred to the accounting service of the organization, a note is made on the disposal of the object in the inventory card (inventory book). Corresponding records of the disposal of an item of fixed assets are made in a document opened at its location. In accounting, when writing off an item of fixed assets, the following postings are made:
D-t account 01 / "Disposal of fixed assets" -
Account set 01 - the initial (replacement) cost of the object of fixed assets being written off has been written off;
D-t account 02 - K-t account 01 / “Disposal of fixed assets” - the amount of accrued depreciation has been written off;
D-t account 91 - K-t account 01 / “Disposal of fixed assets” - the residual value of the object of fixed assets being written off is included in non-operating expenses;
D-t account 91 - K-t account 23 (69, 70, other accounts) - costs associated with the write-off of an item of fixed assets are reflected in other non-operating expenses;
D-t account 10 - K-t account 91 - the material values ​​remaining from the write-off of the object of fixed assets, assessed at market value, are taken into account.
Value added tax
When items of fixed assets are written off from the balance sheet before their useful life expires, local tax authorities often demand that the amounts of “input” VAT should be restored, which were previously deducted in accordance with the established procedure, in the part attributable to the residual value of the items being written off.
This position is stated, in particular, in the letter of the Office of the Ministry of Taxes and Tax Collection of Russia in Moscow dated November 2, 2001 No. 02-11 / 50849. At the same time, the need to restore and pay tax is justified by the fact that the residual value of the objects written off does not apply to production and circulation costs.
According to the author, the provisions of Chapter 21 of the Tax Code of the Russian Federation do not oblige taxpayers to recover the amount of VAT in the event that fixed assets are written off before the expiration of their useful life.
First, Chapter 21 of the Tax Code of the Russian Federation does not in any way link the possibility of using tax deductions for VAT with the need to write off the cost of acquired fixed assets to production and circulation costs. According to Articles 171 and 172 of the Tax Code of the Russian Federation, the amounts of “input” VAT paid on the acquisition of fixed assets are deducted in full at the time the fixed assets are registered, provided that these fixed assets were acquired for transactions subject to VAT.
Secondly, the cases when the taxpayer should recover the amount of “input” VAT, which was previously lawfully accepted for deduction, are indicated in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation. Such cases include, for example, exemption of the taxpayer from paying VAT under Art. 145 of the Tax Code of the Russian Federation. The write-off of fixed assets before the expiration of their useful life is not included in such cases.
Thirdly, starting from January 1, 2002, Chapter 25 of the Tax Code of the Russian Federation provides for the inclusion of the residual value of the written off fixed assets in the composition of expenses accepted for taxation of profits (see below for more details). This deprives the tax authorities of the last argument in favor of the need to restore the amount of “input” VAT attributable to the residual value of the property, plant and equipment being written off.
Thus, in our opinion, when writing off fixed assets due to their moral and (or) physical depreciation before the expiration of their useful life, the organization does not have an obligation to restore and pay to the budget the amount of "input" VAT attributable to the residual value of the written off objects ...
The stated point of view is confirmed by arbitration practice (see, for example, Resolutions of the Federal Antimonopoly Service of the North-West District of July 3, 2002 No. A56-32943 / 01, FAS of the Volgo-Vyatka District of May 15, 2002 No. A29-9113 / 01A).
Tax accounting (income tax)
In accordance with sub. 8 p. 1 of Art. 265 of the Tax Code of the Russian Federation, the following expenses are included in non-operating expenses accepted for profit tax purposes:
- expenses for the liquidation of fixed assets being decommissioned;
- the amount of depreciation not accrued in accordance with the useful life of the fixed assets subject to liquidation.
Amounts of underestimated depreciation are accepted for tax purposes according to tax accounting data.
Please note that in accordance with sub. 8 p. 1 of Art. 265 of the Tax Code of the Russian Federation, non-operating expenses include the costs of eliminating all fixed assets decommissioned, regardless of whether they are depreciable or not.
At the same time, the composition of non-operating income includes the cost of materials or other property received during dismantling or disassembly during the liquidation of fixed assets being decommissioned (clause 13 of article 250 of the Tax Code of the Russian Federation).
Note that chapter 25 of the Tax Code of the Russian Federation does not indicate the order in which the cost of materials received during the liquidation of fixed assets should be estimated for tax purposes. In such a situation, according to the author, the amount of income for tax purposes should be taken on the basis of accounting data (in the estimate that was made according to accounting rules).
Accounting for permanent and temporary differences in accordance with PBU 18/02
When writing off a fixed asset, the accountant should first of all compare the accounting and tax accounting data on the residual value of the object being written off.
If these data match, then additional calculations do not need to be done, since no differences are formed in this case. Accounting and tax accounting data completely coincide.
If the “accounting” residual value of the object being written off differs from the “tax” value, the accountant needs to analyze the reasons that led to this difference. Depending on the specific situation, the revealed difference can be classified as:
- constant difference;
- repayment of the deductible temporary difference;
- repayment of taxable temporary differences.
Example 1.72. In September 2003, an item of fixed assets is liquidated.

- according to tax accounting data - 10,000 rubles;
- according to accounting data - 12,000 rubles.


The liquidated object was received by the organization from the founder as a contribution to the authorized capital.
The initial cost in accounting was formed on the basis of the monetary value of the contribution in accordance with the constituent documents and amounted to 100,000 rubles.
The initial cost in tax accounting was formed on the basis of tax accounting data of the transferring party on the residual value of the object and amounted to 80,000 rubles.
The difference in the valuation of fixed assets in this case is the source of permanent differences (for more details, see p. 40).
Therefore, the difference revealed when writing off an object in the amount of 2,000 rubles. is constant. This difference corresponds to a permanent tax liability. At an income tax rate of 24%, the permanent tax liability will be 480 rubles. (2000 rubles x 24%).
In the reporting period in which the object was liquidated, a permanent tax liability should be accrued in accounting:
D-t account 99 / "Permanent tax liability" -
Set of accounts 68 / “Income tax” - 480 rubles.
Example 1.73. In September 2003, an item of fixed assets is liquidated.
The residual value was:
- according to tax accounting data - 12,000 rubles;
- according to accounting data - 10,000 rubles.
As a result, the amount of expense in accounting exceeds the amount of expense in tax accounting by 2,000 rubles.
The revealed difference is due to the following reasons.
The initial cost of the object in accounting and tax accounting is the same. The amount of monthly depreciation is also the same - 1000 rubles. per month.
During the period of operation, the object was transferred by the organization for free use to an individual for two months. Therefore, in tax accounting, depreciation for an object was not charged for 2 months (for more details, see p. 102). In accounting during this period, the accrual of depreciation was not suspended. Accordingly, within 2 months the amount of depreciation in accounting exceeded the amount of depreciation in tax accounting by 1000 rubles. per month. At the same time, a deductible temporary difference in the amount of 2,000 rubles was formed in accounting. and a deferred tax asset was accrued in the amount of RUB 480. (2000 rubles x 24%).
Thus, the difference in the amount of RUB 2,000 identified during the liquidation of the facility reduces the previously deducted temporary difference. Therefore, in accounting in the reporting period when the item was written off, it is necessary to reflect the repayment of the corresponding deferred tax asset:
D-t account 68 / “Income tax” - K-t account 09 - 480 rubles. - the previously accrued deferred tax asset has been extinguished by the amount determined based on the amount of the cleared temporary difference (RUB 2,000) and the income tax rate (24%).

Unified forms of primary accounting documents

Write-off of fixed assets is a procedure during which a designated object is deregistered due to circumstances that prevent its further use. The process is formalized by a write-off certificate, which has several unified forms - OS-4, OS-4a, OS-4b. This article describes the process of filling out an act in relation to one OS object in the OS-4 form.

Using the OS-4 form, you can write off any fixed asset, except for motor vehicles, for which a separate OS-4a form is intended. Form OS-4b is used when it is required to deregister a group of homogeneous objects.

The commission is engaged in the design of such a paper, the list of its members is determined by the order of the director. The commission chooses which objects are already unusable - morally obsolete, broken, completely depreciated, an inventory of fixed assets is carried out, after which the selected fixed assets are written off, which is accompanied by the execution of an act.

A unified form is not required, in 2017 you can develop your own act, taking into account your needs.

You need to fill out the standard form from two sides - they contain three sections. The completed sample of the act must contain the signatures of each member of the commission participating in its formation, as well as the chief accountant, who eventually receives the OS-4 form, checks the filling, the amount of costs incurred in connection with the write-off and dismantling is recorded, and also reflects the cost of the workers and nodes remaining from the object to be received.

How to fill out the act of writing off fixed assets OS-4

First, you need to fill in the "header" and the first section on the front side of the form. "Hat" contains general information about the organization that draws up the deregistration, the name of the unit. The document is indicated on the basis of which the write-off is carried out and the act is drawn up, it can be an order or order. The line below records data about the MOT, in the sub-report of which the object is listed.

The act is numbered and dated, the reason for the write-off, established by the members of the commission, is entered. As a rule, the reason is the breakdown of the fixed asset, the repair of which is economically inexpedient. Also, the main reason is complete physical wear and tear, as well as obsolescence.

In the first section of the OS-4 form, the following is filled in:

• the name of the object, according to its inventory card;
• inventory and serial numbers;
• date of creation and acceptance for accounting;
• number of months of operation;
• the initial cost at which the fixed assets were capitalized;
• the total amount of depreciation accrued at the time of write-off;
• residual value - the difference between the last two indicators. If the object to be written off is fully depreciated, then this indicator is zero.

On the reverse side of the OS-4 act form there are two sections: the second is filled out by the members of the commission if necessary - the individual characteristics of fixed assets containing precious metals and stones are shown here, the third is filled in by the chief accountant after signing the completed sample by the members of the commission.

Before signing the act, the commission must write an opinion on the object to be written off and the reason for this action, as well as indicate a list of attached documents.

Further, the act is submitted to the accounting department. The task of the accountant is to calculate the economic result from the write-off procedure - what costs are incurred in connection with the deregistration, disassembly and dismantling, what is the cost of the supplied parts. The final result of the write-off is shown at the bottom of the OS-4 form. The result is confirmed by the signature of the chief accountant.

Acceptance of an object of fixed assets is drawn up by an act of acceptance and transfer of OS-1 -.

Today there is a large number of different documents used in the process of performing any actions in enterprises, organizations and companies. It should be noted that they must be filled in correctly. Otherwise, problems may arise in the process of carrying out any checks.

One of the common documents is unified form OS-4... It should be noted that the document is intended to write off fixed assets used at the facility from the accounting records. Let's try to figure out in what cases this document is used and how to correctly draw up a form. We note in advance that there are certain peculiarities and nuances in this issue.

In what cases is it necessary to make

It should be noted that the OS-4 form, which implies write-off certificate, is a document of the primary type that most accurately reflects the process of disposal of fixed assets from the organization.

Note that based on the data presented in the form, actions can be taken following character:

1. Adding entries to the card inventory of funds that are subject to the write-off procedure.
2. In accounting, the formation of a posting associated with the write-off, reflection of their disposal, capitalized inventories, and so on is carried out.

In order to ensure the formation of an act, an organization or an enterprise has the right to use forms that were developed independently. In this case, specifying all the necessary information.

More details can be found in Article 9 of the Federal Law "On Accounting". Let's try to figure out what exactly should be present in this document and, as a result, how to correctly fill out the OS write-off act.

By and large, the OS-4 form is the opinion of the competent commission about the ability to write off one or more objects. This document may initially contain data about the object, as well as information about the events that contributed to the write-off occurred.

In this case, we can give an example of a description of an event that led to the write-off of fixed assets: “In accordance with the results of the inspection of an object belonging to MIR LLC and listed in, it was determined that the object is unsuitable for further operation in accordance with wear and tear. On the basis of this, an act of writing off fixed assets dated 01.01.17 was drawn up. "

It should be noted that today the legislation of the Russian Federation states that the use of unified forms of OS-4 is optional. If necessary, it is possible to independently develop and approve the form of the act for the procedure.

Important features

A document of this type should be drawn up by an employee of the organization or enterprise who is responsible for accounting for funds. Note that the form is filled out on the basis of a previously created order of the head to write off funds, as well as acts of the commission on the impossibility of further operation.

It is worth saying that the act is drawn up in two copies... In this case, it is necessary in order to:

1. The first copy of the OS-4 form must be submitted to the accounting department. Based on the provided document, the accounting will reflect the disposal of fixed assets, as well as their write-off from the account.
2. The second copy will be held by the person who acts as the person responsible for the safety of fixed assets. The document will be the basis for the delivery to the warehouse, as well as the implementation of material values ​​and scrap metal that remained after the object was dismantled.

The created act must be signed all people on the commission... In this case, the commission is appointed by the head of the organization or enterprise. The document must be approved by the director or a person who has the authority to sign the head. The result is reflected in fixed asset inventory.

Existing nuances

This type of documentation should consist of three main sections... V first you should indicate information that relates to information about the state of the object. In this case, we are talking about:

1. Starting price.
2. An amount that reflects the depreciation that has been accrued from the date.
3. Residual value of funds.

In the event that the object succumbed to the revaluation process, then when drawing up the document you need indicate replacement cost related to the results of the extreme revaluation that was carried out. For properties that have not been overvalued, their initial cost should be indicated as well as the date of adoption for accounting.

In second section should provide short information related to individual key figures of fixed assets. This is about gadgets, precious metal content, and accessories. In addition, it is necessary to provide the conclusion of the commission on the state of the object, as well as the possibility of its operation in the future.

V third in the section, you must specify information that is associated with the costs associated with the process of writing off fixed assets, as well as those remaining after the process of writing off goods and materials that are suitable for use.

Conclusion

Form OS-4 must be filled out on the basis of the issued order of the director, manager or person replacing them. Through the use of this document, it is possible get the most detailed information about the process of writing off fixed assets from the organization's accounting records.

Note that it is extremely important that this document is completed correctly, although it is not always necessary for use. If the form is filled out incorrectly, then there is a possibility that the inventory at the enterprise or organization will be inaccurate.

In order to prevent this situation from arising, it is recommended study in detail the process of filling out the form... It will also be important to hire a responsible specialist on the staff of an enterprise or organization, who has already faced similar issues and, accordingly, has the skills to solve them.

A specialist who is a professional will be able to fill out the form as accurately as possible. If we are talking about a small business, then such a specialist can be hired from a third-party firm offering similar services.

How to fill out the OS-4 form in 1C, you can learn from this video.

Unfortunately, nothing is eternal, so sooner or later any property becomes obsolete or becomes unusable.

If, after dismantling it, suitable parts, mechanisms or assemblies remain from the OS, then the person in charge can use the act to hand them over to the warehouse or for further implementation.

What are the forms

Consider several basic options for circumstances, when clearance is required deed to write off the OS.

Property worn out before the end date the established service life. This can happen due to violation of the rules for using the equipment recommended by the manufacturer. The commission appointed by the head must identify the perpetrators and draw up OS inspection report with a separate conclusion in any form. After their registration, it will be possible to fill out a unified form for writing off OS-4.

Commission should state after inspection, the following information:

• for what reasons the property was liquidated;
• conclusion on its technical condition after examination;
• whether there is a possibility of recovery and the importance of such an action;
• a list of those responsible for premature wear;
• whether it is possible to use functional units, parts or parts of an object separately and their market price in case of sale.

Inspection report must necessarily contain compelling reasons that led to the write-off of the OS.

If the OS has become unusable due to wear or other factors in which people are not guilty, then to confirm the impossibility of its further repair and operation, make up. The commission must list all the existing flaws identified during the inspection. In the document you need to enter their number, size, parameters. Based on the results of the studied defects, recommendations are developed in which they indicate which parts can be repaired. Such an act does not take into account the data of cost indicators. Parts of the property that have become unusable are written off in the OS-4 form.

When the property by its moral properties has become obsolete and became unnecessary, then it must be written off by order of the head. In such cases, only the OS-4 act is drawn up without inspection of the object and recommendations. When drawing up an act, it is imperative to substantiate the reason for the impossibility of using the OS.

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Legislative regulation of this issue

On the territory of the Russian Federation, Goskomstat has distributed the same form of the form of the deed of write-off of fixed assets OS-4.

It was approved in his Resolution under No. 7 dated January 21, 2003. Document makes up the commission for deregistration of unusable OS.

At enterprises, this form is recommended for use for writing off any property from the OS category, except for vehicles. For transport you need to use another unified form OS-4a. For deregistration due to unsuitability at the same time groups of objects use the OS-4b form.

Upon disposal of property included in the OS of the enterprise, upon sale or transfer to another organization, it must be written off from the register on the basis of OS-1 drawn up and signed by the parties.

General filling rules

Form fills in an employee who is on the commission and is responsible for accounting for fixed assets in the organization. Number of copies - 2.

In organizations, if necessary, you can enter your additional columns in unified forms. When entering them, you cannot delete or change any of the details that were approved by the State Statistics Committee of the Russian Federation. You can edit the form for your organization only according to a separate administrative document of the head, for example, an order.

What are the parts of the forms of these acts?

The main design of the form is to fill out three tables... Each of them is developed for a detailed description of specific information related to the operation of the liquidated object.

In columns first table enter information from the OS transfer and acceptance certificate, according to which it was transferred for further use in production. It also describes general information about the facility, its useful life and depreciation charges.

In a table field second part documents enter information about the property to be written off, the presence of precious materials in the unusable object. Here you need to write down other important information from the acts OS-1, OS-1a, OS-1b available on it.

The liquidation of an object is always associated with certain costs for dismantling, disassembly, etc. Such expenses incurred by the enterprise in connection with the write-off of property are recorded in the third table... The value of inventory items that were recognized by the commission as suitable for further use or sale is also registered here. The act is the documents for their posting.

Terms of reference

One of two identical, completed and approved by the head of the enterprise a copy handed over to an accountant... Second act kept by the employee, appointed by the management for the safety of OS objects. According to this document, he will need to hand over to the warehouse suitable parts, assemblies, fixtures and scrap metal that were received during the dismantling of the object.

If the write-off act refers to a vehicle, then in order to hand it over to the accountant, it will be necessary to attach another certificate of deregistration with the traffic police.

The form is being filled step by step:

The reasons and rules for the procedure for writing off fixed assets are set out in the following video tutorial:

You can use not the official form of the OS-4 act, but independently develop forms of primary accounting documents, including for registration of liquidation of a fixed asset. A document that confirms the liquidation of a fixed asset may be, for example, an act of writing off (liquidating) an object of fixed assets. The document can be developed independently; for filling out as a sample, take the unified form OS-4. The form was approved by the decree of the State Statistics Committee of January 21, 2003 No. 7.

The decision to liquidate fixed assets must be formalized by the order of the head. Data on the disposal of fixed assets must also be entered in the documents that are drawn up by the company to record the availability and movement of fixed assets (for example, you can use an inventory card for accounting for an object of fixed assets in the form No. OS-6). It is worth noting that the registration of the liquidation of vehicles must be carried out differently, in a special order.

Sample of filling out the OS-4 form

In the header of the OS-4 act, the name of the organization, the OKUD form code, the OKPO code are filled in. Next, you need to fill out the basis for drawing up the OS-4 form n, the date of debiting from accounting, the number, date of drawing up the document, the surname and initials of the financially responsible person. After that comes the signature of the head and the date.

The main part of the OS-4 form consists of 3 tables. Before the tables, a separate line must indicate the reason for the write-off of the asset. For a sample, we will list the reasons for the write-off, which can be indicated in the OS-4 form: the asset is morally or physically obsolete, the facility was improperly operated, an accident occurred, a fire, etc.

1 table "Information on the state of an item of fixed assets as of the date of write-off" consists of 9 columns:

• name of the property;
• inventory number;
• factory number;
• date of issue of the object;
• date of acceptance for accounting;
• lifetime;
• the cost of the object at the time of acceptance for accounting;
• the amount of accrued depreciation;
• residual value.

The reverse side of the form contains 2 table "Brief characteristics of the asset object", which consists of 7 columns:

• OS object name;
• number;
• name of precious materials;
• stock number;
• unit;
• number;
• weight.

The final Cost Details table contains 14 columns:

• dismantling costs - type of work;
• supporting document, date, number;
• the amount spent on dismantling;
• correspondence of accounts - debit;
• correspondence of accounts - credit;
• document, date, number;
• name of material value (received from the write-off);
• room;
• unit;
• number;
• the cost of a single unit;
• the cost of everything;
• and again two columns for the correspondence of accounts: debit and credit.

Under the table, you need to fill in the write-off results, sales proceeds, and the signature of the chief accountant.

Before you download the OS-4 form and start filling it out, carefully read the sample for filling out the OS-4 act. Having previously studied the sample of filling out OS-4, you will spend less time filling out the form and will not make mistakes.

An example of filling out the OS-4 form is given below.