Form a Committee of employees of the enterprise, which will deal with the write-off of office equipment and provide the technical conclusion about the condition of the equipment. It is desirable that these employees possessed the appropriate qualifications. The Commission is determined by the order of the head which includes a list of responsible persons and their tasks and activities.
Visually inspect the equipment and make an expert opinion of the members of the Commission. This document should be described in detail defects, malfunctions, and breakage of the examined object with a detailed description of and the reasons for their formation, and also notes the possibility of Troubleshooting. If some items of equipment suitable for further use, determined by their current market value and shall be a statement in form M-4 for the adoption of common office equipment to accounting.
Complete your act for relief of office equipment unified form OS-4. Specify the data that karakteriziraju object: name, date of initial recognition, year of manufacture, useful life, time of commissioning, original value, accumulated depreciation and its causes. Act approve by signature and company seal.
Write off office equipment in accounting. First, you need to write off the original cost of liquidated equipment opening credit subaccount 01.1 "Private fixed assets" and debit the sub-account 01.2 "asset retirement". Write off the accumulated depreciation to the credit of sub-account 01.2 with debit of account 01 "fixed assets depreciation". You must then write off the residual value to reflect the appropriate amount on the debit of sub-account 91.2 "other expenses" in correspondence with subaccount 01.2.