You will need
- Calculator, computer, Boo. the program
In accounting, there is title 22 of the IBE (low value items). Therefore, in the debit of this account will reflect the arrival of the IBP and, consequently, the loan - cancellation or transfer. The cancellation of such items made as you leave them in production. They can be written off in connection with the depreciation or loss of its industrial purpose, the sale, loss or gratuitous transfer. When you decommission malienko it must be remembered that the period of its operation should not be more than one year.
To document the write-off of MBP is easy. Prepared normative act, which lists names to be written off and their number. In the act it is also necessary to indicate the reason for the write-off of materials. Signed by the act Director of the company, chief accountant, accountant, commodity-material values, financially responsible person.
If the company uses an accounting program (for example, "1C"), all the work is done step by step. It is necessary in the program menu to choose the model paper with the title "write-off MBP, then specify its location retiring the materials, that is, to choose the name of financially responsible person or the name of the warehouse. The table indicates the names of objects are to be written off, stating the consignment and quantity. In the column "Balance" indicates the balance. After clicking "Print" produces "an Act for the cancellation of the IBE". To confirm the save and send a document to print, click "OK".
To begin the write-off of malienko, you should determine what it is. In it include things, materials and objects that are not of much value. It may be hammers, nails, cabinets, chairs, buckets, cups, curtains and more. And hence, their value should not exceed 10 000 rubles.