Organize the inventory of fixed assets in the enterprise. The inventory must be conducted by a Commission appointed by the order Manager. Arrange the results by the act. It stamped about the objects that are to be written off because of a moral or physical deterioration. Objects should be examined by a Commission on the liquidation of assets, which is also assigned by the head.
Make the act of writing off the assets of the form № OS-4 the results of the work of the Commission. The document should be listed the main toolsthat are to be disposed of, indicate the reason for disposal and the possibility of using the separate units of the funds or their parts after dismantling. The act is signed by the members of the Commission on liquidation and shall be approved by the Director.
Make accounting records the following transactions: the Debit 01, the Credit of account 01 – decommissioned original cost of the facility;– the Debit of account 02, the account Credit 01 – deducted accrued depreciation;– 91.2 Debit account, Credit account 01 – the residual value of the asset is included in other expenses; a Debit account 91.2, Credit 23 (69, 70, other accounts) – costs associated with the write-off of property, plant and equipment are reflected in other expenses.
Surrendered nodes or part is written off of fixed assets after their dismantling at the expense of the account of materials at market value. The journal entry would be as follows: the Debit 10, the Credit score 91.1. If you decide to hand over them in scrap metal, the account make the following entry: Debit account 91.2, credit to the 10 - written off the cost of the returned materials.
Generate write-off of fixed assets in tax accounting in the same accounting period. Determine profit or loss from disposal of the asset in accordance with paragraph 1 of article 323 of the Tax code of the Russian Federation for each facility on the date of recognition of income (expenses). In determining the tax base for income tax the residual value will include the other expenses. Revenues from materials obtained during dismantling of a fixed asset will be the other income of the organization.