Under the Civil code, you can write off only the debt, which expired term of limitation of actions, that is, at the expiration of three years. But note that this period may be extended in the case where the counterparty or conducted reconciliation of mutual settlements or paid to your address because penalties under the contract or in writing asked to postpone the date of payment.
First of all, inventory. To do this, issue an order on its implementation, in which specify the composition of the inventory Commission, the timing of its implementation. Before you begin, take a receipt from the responsible person for the accuracy of all information in the account.
Then slide the reconciliation of all data from paper and electronic, that is, those that are listed in the account. After that, make the act of inventory of calculations with buyers, suppliers and other debtors and creditors (form INV-17). Also, if necessary, will issue a certificate application (form INV-17P). To sign the act of all members of the Commission, and the President. A certificate is enough to sign only the accountant of the organization.
Next you need to make a written justification for the resulting accounts payable. Specify the reasons for its occurrence, the basis of the debt (statements, invoices, and other documents), date of occurrence, and amount.
Then on the basis of the above forms make an order for the cancellation of the debt. Please note that the date of the document must match the date of the report on the results of the inventory. Order make in any form, but must specify the basis for its preparation (act, a written justification), the details of the company.
Then, on the basis of the order in the accounting record:
D60 "Calculations with suppliers and contractors" K91 "other income and expenses" sub-account "other income" - reflected write-off of accounts payable;
Д91 "other income and expenses" sub-account "other costs" K19 "value added Tax on the acquired values" is charged to expense the input VAT;
Д91 "other income and expenses" sub-account "Balance of other incomes and expenses" К99 "gains and losses" - profits from accounts payable write-off.