The order of assignment of the inventory numbers found in the Methodological instructions on accounting of fixed assets. They say that the inventory number given to the object OS, is retained by him throughout the period of application of this object in the institution.
If the inventory object has two or more parts which have different terms in their beneficial properties, these parts will be considered as separate inventory object, and don't forget to assign separate inventory numbers.
If the object and its parts have a common period of use, they will be listed under one accession number, etc.
Note when you assign inventory numbersthat when you move facilities operating within a single legal entity, they must be maintained of the inventory numbersassigned during the adoption of their accounting, and also if the items of fixed assets profit organization under the lease, these objects are accounted on the inventory number, which gave them the lessor.
Unlike the procedure for assignment of part numbers, procedure for their preparation are not described in any document on account of the OS. Therefore, organizations must create your own inventory numbers of fixed assets. It would be better if this will reflect in the accounting policy of the company or in a local act, which will regulate the procedure for the formation of fixed asset numbers.
Each organization develops its own version of the compilation of inventory of rooms. You can create a number of accounting, which takes into account this property of the OS, or if there are branches, you can add branch code. In the case of small number of OS objects to assign numbers in order, when it is desirable to keep a log of serial numbers.
Advice 2 : How to assign the inventory number of the asset
Some organizations use fixed assets. But for operation it is necessary first to take them into account. They are registered with individual inventory numbersrecorded in the inventory card.
Inventory asset number is assigned by the head of the organization. To do this he must issue the order of assigning numbers to object. First, it is advisable to specify the order of determination of the numbers in the accounting policy of the company or in another normative act local. Inventory rooms, as a rule, are fixed in the inventory card (form № OS-6) and serve for the mechanization of asset accounting.
Some organizations use this principle of assignment of rooms: the first two digits is the account of the asset, for example, 01. The next two digits the sub-account, for example, building - 01, next is the sequence number of the asset, for example, 03. Thus, the building has the inventory number 010103. You can also include here the Department code.
Please note that the room is reserved for the entire period of its use. After disposal, it is advisable not to use this code as a minimum of five years. Even in the case where you provide a basic facility rental, inventory number must be maintained for the object and used the second person.
If a fixed asset consists of separate parts, we should examine whether these parts have different useful lives. If all components have the same period, the number they will be assigned one, and, conversely, when the difference in the timing room will be different.
If the organization has a large number of fixed assets, it is advisable to make an inventory list, which lists all the objects with their inventory numbersmi. This method will greatly facilitate the inventory of the property of the organization, and allow no confusion to follow the movement of fixed assets