Drawing up acts for the write-off of fixed assets. How to write off fixed assets from the balance sheet? Instruction, wiring

Often, the fixed assets of an enterprise, for example, are those that can participate in the creation of the main production cycle for a year or more. Such a tool can rightfully be considered a machine that will make the parts necessary for the production of products.

How to write off funds that have fallen into disrepair from a private company

But, you should not classify all the items of the enterprise as such, since, for example, the mop will belong to the circulating financial flows. Fixed assets have a unique approach to tax accounting and legislative regulations therefore it will not be easy to write them off.

It is worth noting that this process will also be reflected in different ways in companies with private management or government. For example, an entrepreneur has the right to write off all property that he considers outdated or worn out and already brings more expenses in the form of property tax. He can carry out this process in accordance with the internal established rules of the company.

However, this raises a common question: how can you carry out the process of writing off fixed assets, for which taxes are deducted to the state treasury, but at the same time they have become unusable?

It is necessary to adhere to a certain action plan in order to carry out the whole process successfully:

• The authorized person must draw up an appropriate document in the name of the general director, which details the reason and necessity for such a step;
• After reading this note, the director, in case of consent, draws up and issues a special order creating a special commission;
• The created commission carefully examines this question and gives his expert opinion;
• During the cancellation accounting department must draw up all the necessary documents.

It should be noted that there are no strictly regulated legal procedures for this process. But, for him, the current procedure for office work has already been formed. Moreover, if, when drawing up such documents, there is at least one signature on the document indicating the reasons for writing off the property, or incorrect examples are given in it, then this may complicate this process.

First of all, we will analyze the compilation of the very first document, namely the memo It is, as a rule, drawn up by the deputy for the frequency response, his immediate supervisor or another authorized person who has the right to draw up such a document.

It must reflect the following provisions:

• Surname, name, patronymic of the official who drew up the note;
• The position held by him;
• A detailed description of the reasons and the current situation with obsolete property;
• If this official has information, then it is also necessary to display the balance sheet and residual value.

After correct drafting such an official note is submitted to the secretary of the chief manager of the enterprise. Then she goes to the boss himself. After he familiarizes himself with it and his agreement with the stated provisions, he draws up and signs an order to write off funds from production.

Director's order, we will analyze in more detail what needs to be reflected

As a rule, enterprises have already created for such a case. general form such an order. Its heading must reflect the full name of the organization, as well as the city in which it is located and the date of imprisonment. In addition, it is necessary to reflect the following provisions:

• In the title of the document, indicate the following data: "On the creation of a special commission";
• Motivational section (here you need to prescribe instructions and work for the members of the created commission);
• Write down the composition of such a commission (here you need to display the initials of each member and write the position he still holds);
• Indicate who will serve as chairman of such a commission.

After filling out the main provisions, to CEO you need to put your signature and seal of the enterprise. After that, the members of the commission are convened and read this order, subsequently they must also put their signatures to confirm their familiarization with the document.

Note that it is important that the commission includes a representative of the accounting department, who will calculate depreciation expenses this equipment.

Functioning of the commission

After the creation of the commission, its activities are regulated by a number of documents, according to which they must:

• Examine the physical condition of the fixed asset;
• Its suitability for further use, if possible;
• Is it morally outdated? Quite often it happens that the equipment has been in the warehouse of an enterprise for more than five years. It is still serviceable, but more advanced equipment has appeared during this time. Which will allow you to achieve better product quality, as well as less energy consumption. Therefore, it will no longer make any sense to install what is stored in a warehouse;
• The accountant must calculate and compare its initial cost, depreciation and residual value;
• It is also necessary to find out the date of purchase and the time when it was put into operation.

It is worth noting that if the depreciation rate is 100%, it is still impossible to write off without the proper charter of the enterprise and the law of the procedure. In addition, before starting to write off, you need to study the possibility of repairing or selling equipment.

Accounting registration

In order to arrange all the proper documenting it is necessary:

• Deregister the fixed asset;
• Calculate its depreciation rates;
• Calculate its residual value.
• When writing off a fixed asset, the enterprise will incur a loss in any case. However, if the depreciation rate reaches 100%, then it will remain at zero.

State property - everything is very complicated

If the fixed asset belongs to a state-owned company, then the process of writing it off becomes much more complicated. However, quite often in each state-owned company on the balance sheet there is a certain amount of fixed assets falling into disrepair.

This process is significantly complicated due to the fight against theft from the state by the relevant authorities. The procedure for such a procedure is detailed in the government decree. Russian Federation №834.

What can be written off?

It should be noted that by law state enterprise it is not prohibited to write off any fixed asset on its balance sheet. In addition, there is a special simplified write-off procedure, although it can be applied if the cost of this equipment does not exceed the mark of three thousand rubles. However, even so, some fixed assets cannot use this procedure:

• Material value that has already been written off from the company's turnover. You cannot remove the same thing twice;
• Various museum values ​​and archival papers stored in specially equipped funds. For this procedure, it is necessary to convene a commission of the Ministry of Culture;
• Assets that are on this moment Abroad. This item is subject to the norms established by international law.

The procedure for writing off state and municipal property

In general, it is very similar to how the write-off is carried out in a private enterprise. However, there are also differences. For example, the commission consists of officials dealing with issues of state property, they can be both federal and municipal, depending on the size and importance of the company. Also, the difference is that after the convening of the commission, the decision will be made within two weeks from the date of signing the order.

An important point is the approval procedure, which does not allow the director to write off assets that exceed the cost of three thousand rubles. However, there is one caveat here. If you need to write off several fixed assets, but they total cost exceeds the value of three thousand rubles, then the director can create a separate write-off procedure for each object.

However, without appropriate approval, it will not be possible to write off an item whose value exceeds the established rate, even if its depreciation rate has reached 100% of the value.

In contact with

An item of fixed assets (OS) that is retired or is not able to bring economic benefits to the organization in the future must be written off in accounting (clause 29 of PBU 6/01). How to reflect the write-off of deteriorated objects of fixed assets and confirm the fact of write-off with documents, we will tell in our consultation, as well as provide a sample of filling out the form No. OS-4.

An OS object has fallen into disrepair: how to account for write-offs

The OS object can be so physically or morally worn out that it cannot be further restored. This means that carrying out work on the repair, modernization or reconstruction of such an object will not bring the desired result or is not economically feasible. Such circumstances can be caused by both the usual long-term use of the OS object, and the occurrence of force majeure circumstances (for example, a natural disaster). Therefore, such objects of fixed assets are written off from accounting precisely because they have become unusable.

Income and expenses from the write-off from accounting OS objects are reflected in the volume reporting period in which they took place. In this case, income and expenses arising from the write-off are accounted for in other accounts on account 91 “Other income and expenses” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

This means that when writing off an asset that has become unusable, the following accounting entries are usually made:

If materials suitable for further use remain from the fixed asset (in particular, spare parts or scrap), then it is accepted for accounting at market value as of the date of posting. At the same time, such accounting entry:

Debit account 10 "Materials" - Credit account 91, subaccount "Other income"

Act according to the form No. OS-4

To register and record the write-off of objects of fixed assets that have fallen into disrepair, the following forms were approved by the Resolution of the State Statistics Committee of January 21, 2003 No. 7:

• for a separate OS object (except for a car) - form No. OS-4;
• for a motor vehicle - form No. OS-4a;
• for a group of fixed assets - form No. OS-4b.

The use of these forms for the organization is not obligatory (Information of the Ministry of Finance No. PZ-10/2012). This means that for registration of write-off of unusable OS, it can use any other primary accounting document... It is only necessary that the form used has been approved in.

Let's talk about some of the features of filling out the form No. OS-4 "Act on writing off an object of fixed assets (except vehicles) ", Which are given in the Instructions approved by the Resolution of the State Statistics Committee of January 21, 2003 No. 7.

Based on the order of the head of the organization, the Act according to the form No. OS-4 is drawn up in 2 copies, signed by the members of the commission and approved by the head. The first copy is transferred to the accounting department, and the second remains with the person who was responsible for the safety of the OS object. The second copy will also be the basis for the delivery of materials left over from the write-off of the fixed asset to the warehouse. Information on the costs of writing off an asset, as well as the cost of materials remaining from disassembly, is reflected in section 3 of the Act.

The result of the write-off of the fixed asset is entered in the inventory card, that is, in the OS-6 form or another similar document with which the organization for a specific fixed asset draws up the accounting of the presence and its movement within the organization.

Sample certificate for writing off fixed assets

An example of filling out an act according to the form No. OS-4 can be viewed.

When carrying out this procedure, a special document is drawn up.

In this block, we will analyze the rules for drawing up the act of writing off the unified OS-4 form, whether it is necessary to use it.

The form refers to primary documentation detailing the process of canceling the OS. According to information from the act:

• are committed entries in;
• certain accounting transactions.

Write off the OS upon documentary proof of their unsuitability or expiration of the term useful use.

The director of the organization approves and gives an order on the formation of a commission that controls the process and signs the corresponding act.

Main the reason for the deregistration of an asset is its unsuitability for various reasons. For example, there was a fire in the organization and the equipment was damaged.

Who fills in?

Before writing off an object, it is inspected, on the fact of which it is drawn up.

When it is confirmed that the OS is unsuitable for use, the write-off process is started and the corresponding act is drawn up.

His the compilation is also carried out by the commission that carried out the inspection of the property.

The composition must include at least 3 people.

This can include heads of various departments and third-party experts.

The document is drawn up only after a thorough examination of the fixed asset being written off. All members of the commission must affix their visas on the document.

If one of them does not want to put his signature, a special record is made about this.

Filling procedure

Fill in the act allowed in any form or according to the form approved by the company. But, most companies use the unified OS-4 form.

Such an act can be filled in for one or several objects at once.

Basic rules for filling out the OS-4 form:

The top of the form includes information:

• The name of the company;
• form code;
• the grounds for drawing up the paper;
• the date of write-off is indicated;
• FULL NAME. mat. responsible person;
• director's visa and date of signature.

The main part of the form should consist of 3 tables... Before each of them, you need to register the reason for the write-off of the object.

Let's say: a fixed asset is outdated, improper operation of equipment, damage as a result of an accident, etc. The content of the tables should be as follows:

Information about the state of the object being written off	object designation; inventory number; date of manufacture; time of acceptance for accounting; limitation in operating time; the price of the object upon acceptance for accounting; monetary expression of depreciation; residual value.
OS characteristic	number of units; number; units measurements; weight.
Cost information	types of work on the dismantling of the object; the amount spent on the dismantling of the facility; correspondence of accounts; what material assets entered the balance of the enterprise after writing off the fixed assets; unit; quantity; monetary expression of a single unit; full cost.

Under the second table, the conclusions of the members of the commission on the results of the inspection of the OS are written. Also, the accompanying documents are listed here and the composition of the commission is prescribed.

Below the final table, the results of the write-off are written in detail, and the visa of the chief accountant is also affixed.

The act is allowed to be completed by hand or printed on a computer (other printing equipment).

Important! The signatures of the commission members and the leader must be "live" (original).

When the OS-4 form is filled in by hand, a black or blue ballpoint pen is used. Using a pencil to fill out a document is not allowed. Errors and corrections in such documentation are not allowed.

Unified OS-4 form is drawn up in the amount of two pieces... One of them is transferred to the accounting department. On its basis, the employee of the department reflects the write-off and transfers it to the warehouse for disposal.

If necessary, you can make copies of the document.

Examples of the reason for the disposal of an asset

The reasons for writing off a fixed asset can be varied.

The main reasons for retirement are:

• the asset is out of date,
• the object was subject to improper operation,
• The OS is damaged as a result of emergencies, natural disasters or fire,
• the operation time of the facility has been completed under other similar circumstances.

What to write in the line "write-off results"

In the line about the results of the write-off denotes the monetary value of the loss as a result of deregistration of a fixed asset. Suppose "the loss is two thousand rubles."

Free download letterhead and sample in word

OS-1 used for registration and accounting of operations of acceptance, acceptance and transfer of fixed assets (except for buildings, structures)

Form form Act OS-1. Instructions for filling

Form OS-1a. The act of acceptance and transfer of buildings (structures)

Acceptance certificate in the form OS-1a used for registration and accounting of reception, reception and transmission operations buildings (structures) in an organization or between organizations for the inclusion of objects in the composition of fixed assets and accounting for their commissioning, received by:

• contracts of purchase and sale, exchange of property, donation, financial lease;
• by purchasing for a fee in cash;
• manufacturing for own needs and commissioning;
• disposal of fixed assets upon transfer (sale, exchange, etc.) to another organization.

Form form Act OS-1a. Instructions for filling

Form OS-1b. The act of acceptance and transfer of groups of fixed assets (except for buildings, structures)

Acceptance certificate in the form OS-1b is used for registration and accounting of operations of acceptance, acceptance and transfer of groups of fixed assets (except for buildings, structures) in an organization or between organizations for the inclusion of objects in the composition of fixed assets and accounting for their commissioning, received by:

• contracts of purchase and sale, exchange of property, donation, financial lease;
• by purchasing for a fee in cash;
• manufacturing for own needs and commissioning;
• disposal of fixed assets upon transfer (sale, exchange, etc.) to another organization.

Form form Act OS-1b. Instructions for filling

Form OS-2. Invoice for the internal movement of fixed assets.

The document is used to formalize the operations of moving objects of fixed assets within the organization from one department to another. Form OS-2 is issued by the transmitting party (the sender) in triplicate, signed by the responsible persons of the structural units of the recipient and the sender. The data on the completed movement is entered into the inventory card for accounting of fixed assets.

Form form Act OS-2. Instructions for filling

Form OS-3. Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets

It is used for registration and accounting of acceptance and delivery of fixed assets from repair, reconstruction, modernization.

It is signed by members of the acceptance committee or by a person authorized to accept objects of fixed assets, as well as by a representative of an organization (structural unit) that carried out repairs, reconstruction, modernization. Approved by the head of the organization or a person authorized by him and submitted to the accounting department.

If the repair, reconstruction and modernization is carried out by a third-party organization, the act is drawn up in two copies. The first copy remains in the organization, the second copy is transferred to the organization that carried out the repair, reconstruction, modernization.

The data of repair, reconstruction, modernization are entered in the inventory card of the accounting of the object of fixed assets (form N OS-6).

Form form Act OS-3. Instructions for filling

Form OS-4. The act of writing off the object of fixed assets (except for vehicles)

The document in the form OC-4 is intended for registration of operations for the write-off and disposal of objects of fixed assets that have become unusable. It is the main form of confirmation of disposal. Drawn up in duplicate, signed by members of the commission, which is appointed by the head of the organization, approved by the head or a person authorized by him.

Form form Act OS-4. Instructions for filling

Form OS-4a. Vehicle write-off act

With the help of this document, the registration of operations for the write-off and disposal of worn-out vehicles is carried out. The form is drawn up in two copies, which are signed by members of the commission appointed by the head of the organization, the document is signed by the head or an authorized person.

Form of the form Act OS-4a. Instructions for filling

Form OS-4b. The act of writing off groups of fixed assets

The document is intended for registration of group transactions for the write-off and disposal of deteriorated fixed assets. The form is drawn up in two copies, which are signed by members of the commission appointed by the head of the organization, the document is signed by the head or an authorized person.

Form form Act OS-4b. Instructions for filling

Form OS-6. Inventory card of accounting of the object of fixed assets

An inventory card in the OS-6 form is used to organize the accounting of the presence and movement of an object of fixed assets within the enterprise. A card is entered for each inventory object on the basis of an act of acceptance of transmission in the OS-1 form (OS-1a, OS-1b). This document registers all information about the reception, movement, repair, modernization and other changes in the object of fixed assets.

Form form Card OS-6. Instructions for filling

Form OS-6a. Inventory card of group accounting of fixed assets

An inventory card in this form is used to record the availability of fixed assets, as well as to record their movements within the organization. The document is kept in a single copy by the accounting department of the enterprise for a group of objects. An inventory card is entered on a group of objects at the time of acceptance of these objects for accounting on the basis of acts of acceptance and transfer of fixed assets and accompanying documents ( technical data sheets manufacturing plants, etc.).

Form form Card OS-6a. Instructions for filling

Form OS-6b. Inventory ledger of fixed assets

This form fixed asset accounting can be used in small businesses. Records about fixed assets are made by an accountant based on primary documents confirming: receipt, movement, repair, disposal and other types business transactions... Such documents may be: Form OS-1 "Certificate of acceptance and transfer of an object of fixed assets", Form OS-2 "Invoice for the internal movement of fixed assets" and others.

Form form Book OS-6b. Instructions for filling

Form OS-14. Acceptance certificate (receipt) of equipment

This act is used to register equipment received at the warehouse for the purpose of its subsequent use as an object of fixed assets and serves as the basis for reflecting these operations in the accounting records. The document is drawn up by a commission authorized to accept fixed assets in two copies.

Form form Act OS-14. Instructions for filling

Form OS-15. Certificate of acceptance and transfer of equipment for installation

This document is used when transferring equipment for installation. Form OS-15 is drawn up in two copies: the first is transferred to the accounting department, the second is transferred authorized representative installation organization.

Form form Act OS-15. Instructions for filling

Form OS-16. Equipment Defects Report

The document is intended to reflect the defects identified during the installation process. The number of completed copies of this document depends on the number of parties signing the act. As a rule, they are: the customer, the installer and the manufacturer.

Accounting requires scrupulousness and thoroughness. If the item of value is lost, it must be written off from the register. This is done using special forms of documents. We will consider them.

From the article you will learn:

Legislative framework

Any material assets have a certain service life. They can become unusable due to natural exploitation and as a result of prolonged use, or they can be destroyed suddenly, for example, in an accident, flood, fire, etc. This circumstance is a reason to make Act on the write-off of an item of fixed assets.

The absence of an actual accounting object entails the need to amend this accounting. The absence of an accounting object is revealed, as a rule, through an inventory. Its implementation is provided for by Part 3 of Art. eleven Federal law dated 06.12.2011 N 402-FZ "On accounting", clause 1.5 Methodical instructions inventory of property and financial commitments approved by Order of the Ministry of Finance of Russia dated 13.06.1995 N 49.

According to the requirements of the Accounting Law, the organization reflects the disposal of the fixed asset, that is, in this case, it writes off its residual value to account 94 "Shortages and losses from damage to values".

The procedure for writing off assets

The write-off of an object from the register is preceded by the preparation of an order commission on write-off. The order fixes the fact of the creation of the commission, its nominal composition, the duties of the commission. The order is signed by the head of the organization.

The process of writing off fixed assets from accounting is regulated by section VI of the Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 N 91n "On Approval of Methodological Instructions for the Accounting of Fixed Assets" (Registered in the Ministry of Justice of the Russian Federation on November 21, 2003 N 5252). Clause 76 lists the grounds on which an item of fixed assets is derecognised. To formalize this fact, a commission is created, which includes the relevant officials, including the main accountant(accountant) and persons who are responsible for the safety of fixed assets. The composition and procedure for the work of the commission is determined in the order of the head.

Clause 78 of the Order determines that the decision taken by the commission to write off an item of fixed assets is drawn up in a certain act, which indicates the data characterizing the item of fixed assets:

• date of acceptance of the object for accounting;
• year of manufacture or construction, commissioning time;
• useful life;
• the initial cost and the amount of accrued depreciation;
• revaluations, repairs carried out;
• reasons for retirement with their justification;
• condition of the main parts, parts, assemblies, structural elements.

Forms of acts

The form of the act of writing off fixed assets has been approved. Resolution of the State Statistics Committee of the Russian Federation of January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for fixed assets accounting" contains three forms of act:

The act of writing off the object of fixed assets (except for vehicles) (form N OS-4);

Act on the write-off of vehicles (form N OS-4a);

The act on the write-off of groups of fixed assets (except for vehicles) (form N OS-4b).

As you can see, such an object of fixed assets as a car is taken out in a separate type of documentation. As well as a group of items of fixed assets.

It should be remembered here that the forms of primary accounting documents are no longer required for use (with the exception of some cases), therefore, a private company has the right to develop and approve its own form of this document. The company also decides on its own how to approve the form - to make it an appendix to the accounting procedure, to approve it by order or order. The main condition is that the act for writing off the OS must contain all the data that are listed in clause 78 of the Order.

The document is drawn up in two copies, signed by members of the commission appointed by the head of the organization, approved by the head or a person authorized by him. One copy document transferred to the accounting department, the second remains with the person responsible for the safety of fixed assets, and is the basis for transfer to the place of storage and sale material values and scrap metal remaining as a result of the dismantling of the object (if such was carried out). The form of the deed for the write-off of fixed assets in 2017 does not differ from this form of previous years, the sample is quite suitable for use in work. The unified form has been in effect since March 22, 2003 and has not changed since then.

When drawing up an act of writing off fixed assets, a sample of filling can be seen in any reference and legal system - the main thing is to decide whether to fill out a document according to unified form or the company has its own approved form. Carefulness in filling in all fields is the key to success.

Filling out an act on the write-off of fixed assets an employee responsible for accounting for fixed assets in the organization, on the basis of an order from the head of the write-off (liquidation) of a fixed asset and an opinion commission about the impossibility of its further exploitation.

You can download the act for the write-off of fixed assets in the legal systems. And filled Act write-off of fixed assets can be in the organization as a sample.

Resolution of the State Statistics Committee of the Russian Federation of January 21, 2003 N 7 contains a description of the columns and explains how the act of writing off fixed assets is drawn up step by step, the filling sample is easily available on the Internet.

The title page of the document looks like this:

Structure of the act

The document is divided into three sections. The first section reflects general information about the write-off object, in the second - a brief individual characteristic, its features, the conclusion and conclusions of the commission on its condition, in the third section the costs associated with the write-off are described.

Responsibility for the correct and accurate execution of documentation on the deregistration of an object lies with the employee, whose duties are charged with the safety of the OS, as well as with the accounting staff.