Create a Committee to oversee the process of sale of fixed assets. The Commission is required by paragraphs 77 to 81 of the guidelines, approved by the order of the Ministry of Finance of 13 October 2003 No. 91н. Its membership must include the chief accountant of the enterprise and financially responsible person. The Commission approved the order, signed by the head of the organization.
At the time of sale of the asset will sign the agreement of purchase and sale. Also, in accordance with the decree of Goskomstat of Russia from 21.01.03 g N 7); prepare Act of acceptance-transfer of fixed assets in duplicate. Acts signed by the purchaser and the supplier.
In the act, specify the following information: number and date of drawing up the act, the name of the asset on the basis of technical passport, name of manufacturer, place transfer funds, inventory number, period of use and period of operation in fact, other characteristics of the funds.
On the basis of the act of transfer and acceptance record in the inventory card of the accounting of fixed assets.
Since the asset sale is subject to VAT, set the buyer an invoice. Overcharge VAT in the amount of the sale in accordance with paragraph 1 of article 146 NK the Russian Federation. Display the amount of VAT charged in the account for the credit of account 68.
From the next month after the sale cease to accrue depreciation.
Open sub: disposal of fixed assets" to the account 01. It is necessary to reflect the Disposals in the accounting records. Income from the sale of the asset lock in other income on the loan account 91. The costs associated with the sale of products (transport, packaging, storage), consider the composition of the other funds in the debit account 91. Do it in the time of sale of the object.
In accordance with paragraph 31 of PBU 6/01, revenues and expenses related to the sale of fixed assets that reflect in the accounting records in the same reporting period in which they were produced.