Start by making a draft order of the Director for the conduct of the inventory Commission which structure necessarily have to be included financially responsible person. Approve the order about carrying out inventory of the enterprise Manager.
Swipe together with Commission inspection (inventory) of the property and goods of the company. Register the quantitative and qualitative availability of property, goods and the degree of its future suitability. The reasons for the unsuitability of the property of the goods.
In the case of utilization of goods required to make the act of disposing of the product, retaining full recycling (report form TORG-15 or TORG-16). For each unit of the enterprise make the act for the cancellation of the goods, signed by all members of the inventory Commission (report Form TORG-15 or TORG-16). If you need the write-off of the goods of the fight, damage or scrap, apply the act TORG-15, if cancellation of goods with expired shelf life – the act TORG-16.
Approve the act for the cancellation of the goods. The act says the head of the company or its designated official.
Guide accounting, you record transactions for write-off of goods on the basis of acts of inventory of commodity-material values. Costs incurred for inventory write-off and will include it in the article "organization Costs" in operating expenses for the period.
The wiring on the write-off of goods will issue in the following way:

– make an entry that reflects the price of the identified products (Debit, Credit 94 41);

- enter the previously paid VAT, if you decide so (94 Debit Credit 19);

- lock the recovered VAT accrued for payment in the budget (the Debit 19 Credit 68);

- make the entry to write off the item other expenses (Debit 91 sub-account 2 "other expenses" the Loan 94).