You will need
- Documents confirming the receipt of the calculator (invoice, waybill, receipt).
Surrendered calculator after its acquisition on the basis of primary documents. In accounting, make the following Postings: the Debit account 10 "Materials" the subaccount 9 "Inventory and household supplies", Credit of account 60 sub-account 1 "Calculations with suppliers" - account of the receipt of the calculator at actual cost; the Debit 19 "VAT" the Credit of account 60 subaccount 1 "accounts payable" - accounted for VAT on the acquired material.
Make a receipt in form M-4, by setting the adding machine item number. Sign the document materially responsible employees.
Complete your transfer calculator in operation, amounting to a requirement-waybill in form M-11. In accounting, make the following posting: the Debit of account 26 "General expenses"(debit account 20 "Primary production", 25 "General production costs", 44 "Expenses on sale"), the Credit of account 10 "Materials" the subaccount 9 "Inventory and household supplies".
In tax accounting in the calculation of the taxable base for the profit tax, the cost calculator can be found in the composition of other outlays connected with production and sales (in accordance with subparagraph 24 of paragraph 1 of article 264 of the Tax code of the Russian Federation).
Download all calculator, obsolete, or unserviceable, making the act of write-off of inventories. A document prepared for that site organization, where he was commissioned. Typically, the write-off of inventories is carried out by a special Commission created by the order Manager.
Perform this procedure after the inventory, when they identified other defective material assets so as to write them in a single act issued under the unit or financially responsible person.
Firms operating in USN, can be attributed calculators and other stationery as expenses on a payment date regardless of whether they transferred into operation or not. (Letter of the RF Ministry of Finance dated October 27, 2010 no 03-11-11/284 "On the procedure of write-off of raw materials in production".