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