In the case of physical or moral wear of the equipment subject to write-off if it shall be accompanied by relevant official evidence of wear. The specialist should be available for accountants to describe why the type of processor or motherboard in the computer is outdated and requires replacement.
Also, in order to determine the unsuitability of the computer equipment to use, you can create a valid Commission with the chief accountant at the head and the persons responsible for the safety of equipment.
Commission will inspect vehicles to be written off, to get acquainted with the technical documentation and data accounting, and finally, establish the unsuitability of the facility for use, recovery and reconstruction. Also, the Commission finds out the reasons why technology has failed, and will determine whether you continue to use some components of decommissioned equipment.
According to the results of the Commission of an act on writing off of fixed assets form N OC-4. In this form describes the accounting data that characterize the charged object. The head of the firm or organization signs the act of cancellation, after which the object is to disassemble and remove parts and components suitable for use and repair.
The parts must be disposed of in accordance with its market value, which can be determined based on stock exchange quotations and market prices, known in the media. After the drawn up statement and determine the cost of recycling information on disposal of the notes in the inventory book.
Difficulties often arise when decommissioning equipment in the event of a gratuitous transfer to anyone- orphanage, school, hospital or other organization receiving assistance. For this process you need to make an invoice of acceptance and transfer of fixed assets, form N OC-1.
In the inventory of the object is indicated on the transfer, and after transfer of the object to a new location card is withdrawn, and the inventory is also a mark on the new location of the equipment. Financially, the company will have to be added to the loss from gratuitous transfer of technology additional tax on profit (24% of the loss amount).