How to write off a car from the balance sheet of a budgetary institution. How to write off a car in a budgetary organization? Car scrapping procedure

Please tell me how to write off a vehicle in budgetary organization.

Answer

We have prepared for you an overview of the facts of economic life related to company cars in a budgetary institution from purchase to write-off and disposal.

You will find out what documents are required for registration, registration renovation works, write-off of spare parts and fuels and lubricants. We have formed the most typical accounting entries used to reflect operations related to the operation of the vehicle in accounting.

Purchasing a car for an institution

A budgetary institution can purchase fixed assets, including a car, from two sources:

1. Budget.
2. Income-generating activities.

In the first case, funds for the purchase of a machine used for carrying out the main activity are allocated by the founder in the form of a subsidy from the budget of the corresponding level. In the second, the purchase is made at the expense of the institution's own income in accordance with the estimate.

Any purchases by a budgetary institution are made on the basis of. In part 2 of article 59 it is said that for the purchase of goods, works and services provided for by the list approved by the Government of the Russian Federation (), it is necessary to carry out electronic auction. Motor vehicles included in the current list. If the cost of the car is less than 500 thousand rubles, it is possible to determine the seller by requesting quotations on the basis of Part 2 of Article 72 44-FZ.

The result of the auction should be government contract for the supply of the vehicle. The counterparty is obliged to complete the delivery within the agreed time frame and provide the following documents:

• Consignment note;
• Invoice;
• ( , );
• Manufacturer's technical documentation.

If the commission, created by order of the head of the institution, accepted the car and signed the act, the corresponding entries must be made in the accounting records.

Car registration with the traffic police

Consider what documents are needed to register a car with the traffic police in 2018. You must first perform the following steps:

1. Purchase a CTP insurance policy;
2. Pay the state duty for registering a car.

The costs incurred cannot be included in the book value of the vehicle that is formed upon commissioning. OSAGO is an annual cost, not one-time costs associated with the acquisition.

Car registration is carried out later than commissioning, book value already formed. These costs should be attributed in accordance with accounting policies on the cost of services or immediately on the financial result.

To register a car, you must provide the following documents:

1. Standard statement.
2. Power of attorney certified by a notary for a representative of the organization.
3. Representative's civil passport.
4. Contract of sale.

Car repair in the institution

To carry out car repairs by employees of the institution, the purchase of spare parts is required. The purchase can be made on the basis of a contract or for cash.

The basis for the repair is a memo from the interested person addressed to the manager. It is written in free form and contains a message about the need to repair the car.

By order of the organization, a commission is appointed, which inspects the vehicle and makes . Unified form no, each organization can approve its own. The statement indicates:

• The nature of the faults;
• The need to carry out repair work;
• The need for spare parts.

Below are examples of a memo and defective statement.

When installing spare parts stored in the warehouse, they are debited from the balance sheet of the institution. To do this, an act is drawn up to write off spare parts for car repairs, a sample of filling out which is given below.

In the conclusion of the commission it is indicated that the written off spare parts must be credited to the off-balance sheet account 09. The reflection of the fact of the installation of spare parts in the accounting is as follows.

On the off-balance sheet account, spare parts are listed until they are replaced during the next repair or until the date of the car's write-off. All unusable metal spare parts removed from the car are accounted for by weight as scrap metal. Those of them that are accounted for on account 09 should be written off.

The car battery should be written off in a budgetary organization after the expiration of the standard service life. Should be guided by those approved by the Ministry of Transport of the Russian Federation on September 26, 2002. Keep records of the standard period for each battery, you need to in a separate card. In order 52n, there is no such form, you should develop your own. You can use the form contained in the annex to the norms of the Ministry of Transport, but it also needs to be fixed in the accounting policy.

In the event of an accident with a car, the institution is possible.

Establishment car inspection

The law establishes the frequency of mandatory technical inspection different types Vehicle. Passenger cars do not undergo maintenance in the first three years after release (including the year of manufacture). If from the date of release from 3 to 7 years have passed, the inspection is due once every two years. This is followed by an annual maintenance.

In 170-FZ it is indicated that maintenance operators must have compulsory accreditation. With such an operator, a budgetary institution concludes an agreement on the inspection. The maximum amount of the cost of work is established by the state authorities of the region of the Russian Federation. The following entries are made in the accounting report.

Costs for fuels and lubricants, accounting and posting

The purchase of fuels and lubricants in a budgetary institution is carried out on the basis of 44-FZ. The counterparty with whom the state contract is concluded gives the institution a full amount of plastic fuel card... The receipt of fuel and lubricants is made out by the following transactions.

If fuel and lubricants purchased from income-generating activities are used in the main, VAT offset cannot be credited.

How to buy gasoline at floating prices, read in. The experts of the journal prepared step by step instructions for institutions.

Fuel and lubricants are written off on the basis of strict reporting forms and established consumption rates. By the order of the Ministry of Transport, Guidelines... The letter of the Ministry of Justice from them is prescribed to be used to determine the rates of consumption of fuels and lubricants.

Refueling using the institution's card and writing off fuel and lubricants when using a personal car for business purposes is possible only with the official registration of an employee's car for rent. Otherwise, all costs, including fuel and lubricants, must be borne by the car owner himself, receiving compensation in the manner prescribed by the local act.

If you still have fuel and lubricants and waybills, read. The magazine's experts reviewed the most popular questions of accountants on this topic.

Transport tax

- regional, the right to determine the size of rates and establish benefits has been transferred to the constituent entities of the Russian Federation. Many of them exempt certain groups of budgetary organizations from paying taxes. If there is no exemption, the organization must independently calculate the amount of tax by multiplying the rate by the amount Horse power... This amount should be divided by 4 and three advance payments and one final settlement should be made quarterly.

The terms of payment are determined by the constituent entity of the Russian Federation in its law on transport tax. No later than February 1 of the year following the reporting period, you must submit a declaration.

How to arrange and take into account the replacement of tires in the car, read in. Experts prepared detailed instructions accounting for the acquisition, replacement and write-off of tires.

Car write-off and disposal

To write off and dispose of a car in a budgetary institution, you must perform the following steps:

If the car is included in the list of especially valuable movable property, formed by the founder on the basis, you need to obtain permission to write off.

You need to deregister it with the traffic police before writing it off, because act 0504105 should contain the date of deregistration.

Decision on write-off (disposal) passenger car it can be accepted for various reasons: the "iron horse" honestly served his time and wanted to retire, refusing to wind up one fine day; or after having been in a major accident, one realizes that the car can no longer be restored; and perhaps the most painless option - you wanted to buy new car... And your decision is absolutely correct, as this will not only save you from unnecessary trash, but also can bring profit.

If your car for some reason has become unusable, then you should not leave it in the yard - this way, you will not only annoy your neighbors once again, but you can also incur the “all-seeing eye” of vigilant scrap metal miners who are happy help to solve your problem. And by delaying this event, you run the risk of paying for many years for something that no longer brings the former benefit, because without removing unnecessary junk from the register, you will be forced, as before, to pay tax bills for it.

In our time, it is worth thinking about ecology. Your former remedy movement will poison the soil and air with the products of its decomposition for about 100 years - lead and mercury, fuels and lubricants, as well as what will be released in environment in the process of corrosion.

The whole point of car recycling is that a car that has exhausted its resources is transferred into the good hands of specialists in the reception of scrap metal, in order to disassemble it and further processing.

The very process of recycling an old car is an extremely time-consuming business. From what was once your favorite car, absolutely all rubber and plastic elements and parts are removed, the seats are removed, the interior is cleared of all unnecessary, electrical equipment is dismantled, technical fluids are drained. Then the metal parts of the car are pressed and sent for melting.

In order to start the recycling process, several conditions must be met:

• Only the owner can dispose of the car, confirming the ownership of the vehicle by documents;
• Before disposal, it is required to remove the car from the traffic police register.

Procedure for disposal (decommissioning) of a passenger car

• You must contact the MREO at the place of registration of your car;
• Show your passport and documents available for the car;
• In case of loss or theft of documents - write a corresponding statement;
• If all the requirements are met, you will be given a certificate allowing you to hand over the vehicle for recycling.

After the car is handed over to the scrap, you will only have to pay the tax for the period when the vehicle was still considered your property.

Why write off a passenger car?

Let's consider the main reasons for which the decision is made to say goodbye to a passenger car.

The first reason. It arises in the case of natural aging of the vehicle, which must be disposed of in a legally clean way in order to stop paying the car tax. In this case, you simply contact the traffic police at the place of registration of the vehicle with a civil passport. The presence of the car in this authority is not required. From the moment when recycling takes place, tax services will no longer list you transport tax... The car itself can be safely handed over for scrap after these procedures.

The second reason. A compulsory measure arising from the owner of the vehicle who sold it under a general power of attorney. Having sold the car several years ago, the former owner is forced to pay transport tax due to the fact that new owner did not bother to deregister it for any reason. Attempts to get in touch with a careless buyer were unsuccessful, and here there is only one option left - recycling.

In such a situation, you need to contact the registration department of the traffic police, where your car is registered, taking your passport of the Russian Federation with you. After the procedure, the vehicle receives restrictions - it is impossible to deregister it, undergo technical inspection and, of course, it will not be possible to sell it either.

When such a car stops at a traffic police post, it will be placed in a penalty parking lot, and the owner will be notified of the fact of this evacuation.

Very often after this procedure, quite suddenly there is a person who bought a car from you, who tearfully begs to give him a power of attorney and restore the car. You can meet halfway, subject to payment of all transport taxes and the indispensable removal of the car from the register.

Further, on the territory of the traffic police, there is a return from the state of disposal. This requires the presence of the owner of the car with a passport, or the presence of a power of attorney certified by a notary to perform such actions. Also, the car must be presented at the inspection site to check the numbered units. A new passport will be issued for such a vehicle, since the previous PTS, due to scrapping, has lost its previous legal force.

It should be noted that in the event that a trusted person will return the car from the scrap, he should be given two notarized powers of attorney. One power of attorney will be for the removal of vehicles from the scrap, the second - for deregistration. The notary will not be able to issue two powers of attorney at once, since the second one needs TCP data.

You can go personally to the traffic police and resort to the help of companies that help speed up the whole process, re-register the car within two to three hours. Let the costs be borne by the buyer, who did not bother to deregister the transport in time.

Third reason. Disposal of an old car at the expense of the cost of a new one (according to the state program).

The program started working in Russia in March 2010. Participants are issued a recycling certificate, and with its help they can purchase a car made in Russia with a discount of 50,000 rubles.

Cars can participate in the program:

• 1999 or earlier, both imported and domestically produced;
• permissible total weight not exceeding 3.5 tons;
• which are complete (on the go, with glass, battery, with technical fluids, tires and disks, engine, exhaust system, attachments and transmission, fuel);
• owned by their last owner from 1 year or more, subject to the availability of documents that confirm the ownership.

In order to dispose of the old and purchase a new car in the future, you must:

• take the vehicle to be scrapped to a dealer participating in this program;
• issue him with a certificate form officially approved by the Ministry of Industry and Trade of Russia;
• issue a simple power of attorney in writing to perform operations: deregistration at the traffic police, transfer of an old car to a disposal point, obtaining a certificate of disposal;
• sign an agreement, on the basis of it, the dealer will perform the procedure on behalf of the owner until the receipt of the recycling certificate, the car at this time is in custody until it is deregistered;
• pay an amount within 3000 rubles under the agreement provided by the dealer;
• choose a new car from the approved list state program on exchange, and make a reserve with a dealer;
• Obtain a fully completed and completed recycling certificate from the dealer, then complete the registration of your new vehicle with your property.

What is recycling for?

1. Recycling the metals from which cars are assembled reduces the consumption of non-renewable sources natural resources and energy;
2. there is a big plus in economic terms - the raw materials obtained as a result of processing will be much cheaper for enterprises. Accordingly, it will reduce the production cost of vehicles. And some of the parts can be used without recycling at all - used inexpensive spare parts form the market;
3. also, you can see that recycling solves a significant problem of cleaning the streets from unnecessary trash.

In European countries, car scrapping is included in the category of procedures mandatory for owners, and the technology itself has long been worked out for a dozen of trifles. To prevent car trash from being thrown directly on the streets, for example, UK and German owners are paid incentive bonuses (over 2,500 euros) and tax incentives to send their cars for recycling personally.

In Russia, recycling is still a voluntary event. On the territory of the Moscow region, there are three enterprises that partially process cars. For comparison, in the USA there are more than 200 recycling plants for 200 million of equipment.

Almost any company that has equipment is faced with the question of writing off a car from the balance sheet. At first glance, this procedure may not seem so necessary: ​​put the car in some hangar and continue working. Anyone who thinks in this way simply does not know that a budgetary organization is forced to pay tax even for unused equipment.

And therefore, from time to time there are cases when a company needs to write off a car from its balance sheet. In this case, a correct and objective assessment of this vehicle will be required. Usually government or budget organizations face this question.

To get started, you need to receive a report on the valuation or depreciation of the vehicle. This document records information about the technical condition and residual value auto. Then it is already necessary to proceed with the official write-off of equipment, sale of it for spare parts, etc.

The residual value determination procedure consists of several stages:

1. write a statement to the traffic police to remove the car from the register, provide a registration certificate, registration certificate and others Required documents;
2. hand over a state number plate;
3. expect 10 days - during this time the documents are checked and transferred to tax authority;
4. you receive a document on the final cost of the vehicle.

Sometimes it is required to undergo additional technical inspection, present extracts issued instead of lost documents, power of attorney for the vehicle, etc.

And now it's time to proceed directly to the vehicle write-off procedure. The director of the enterprise draws up an order for the disposal of the car. It remains to visit the traffic police and put a stamp. By the way, such a procedure can be carried out in any area of ​​the city, regardless of the place of residence or location of the firm's office.

All taxes and depreciation must be paid in the same month. This condition is caused by the peculiarities Russian legislation(Art. 362, clause 3 of the Tax Code of the Russian Federation): the month in which the vehicle is removed from the balance sheet is calculated as the entire month. Don't forget to pay transport tax as well.

To write off a car in a budgetary organization, you need to receive an order from a state agency to liquidate the vehicle by order of federal (municipal) property.