Advice 1: How to write off a car with a balance

From time to time there are situations when the firm has to write off the car balance. In order to do this correctly, you need to assess in advance the vehicle. In most cases, this procedure affects the state budget institution or organization.
How to write off a car with a balance
Instruction
1
Salvage car with balance – necessary procedure of each firm. It would seem that you can leave obsolete equipment in a warehouse and live in peace. However, even for non-equipment budget unit pays the tax.
2
Thus, first get the assessment report or AMTS. This document contains all the information about the condition and residual value of the car. After that, go to the official cancellation of the car, selling it for parts, etc.
3
If we talk about the procedure for determining the residual value of the vehicle, it consists of several stages:

Write a statement about removing the car from the account in traffic police. For this grant the state authorities the passport, registration certificate, registration certificate and other papers;
4
Surrender license plates;
5
Wait 10 days, during which all documents are checked and sent to the tax office;
6
Will get the final cost of vehicle tax.
7
You may need to undergo additional inspection, to show the statements issued instead of the lost documents, powers of attorney for the vehicle, etc.
8
Now go on to the procedure of writing off the car. To do this, the Director of the company shall make an order for disposal of the vehicle. It remains only to visit the state bodies, in particular the traffic police and the stamp. You should pay attention to the fact that to do this operation in any area in your city, regardless of residence or location of the firm.
9
In March, will pay all taxes, including depreciation. The fact that the Russian legislation (article 362 paragraph 3 of the tax code) says that the month of the vehicle de-registration is calculated as a whole month. You must also pay vehicle tax.

Advice 2 : How to write off vehicle

Some organizations for the implementation of any operations using their vehicles. He, like any power tool, wear. In this case, it should be eliminated, and in accounting to write off. It is not necessary that all the cost was written off due to depreciation. What is the order of write-off car?
How to write off vehicle
Instruction
1
Before you write off the asset, the Manager must make an order about the future conduct of the Commission, which decides on the disposal or recovery of the asset. The Commission should include persons responsible for this car, the chief accountant and officials.
2
After that, those persons to inspect vehicles, establish the reasons that caused the cancellation, as well as identify the perpetrators. the Commission may establish the existence of the working parts or materials of the car, rating and the ability to use them in the future.
3
After verification, the responsible person make the act of writing off of fixed assets (form number OS-6), which make all information about written-off asset. After this document is signed by the Director.
4
In the case where the vehicles remain some components, they can re-capitalize. This is done through the account 10 "Materials", which is credited to the account 91 "other income and expenses". These reserves are accounted at market value.
5
When you write off vehicles in the accounting records are the following records:Д01 "fixed assets" subaccount "retirement" To 1 – decommissioned original cost of retired vehicles;
Д02 "depreciation" To 1 "fixed assets - charged depreciation amount for the retiring asset.
Д91 "other income and expenses" sub-account "Expenses" К01 "fixed assets" - reflected the residual value of the vehicle in other expenses.
6
Also in accounting need to reflect the amount spent on the elimination of the object. This information should be contained in the act to write off an asset in section 5. Д91 "other expenses" K70 "Calculations with the personnel on payment" and 69 "Calculations on social insurance and security" - reflects the amount spent on salary payment and social costs to employees engaged in the liquidation of vehicles.
7
In tax accounting amounts related to the elimination of vehicles is included in non-operating expenses. Income derived from liquidation, for example, the amount of scrap metal, are recognized as non-operating.
Note
If the subject vehicle cannot be operated due to full depreciation, the management may decide on its liquidation. The cost of the liquidated object may not be fully depreciated. - preparation of the act on write-off of property, plant and equipment.
Useful advice
Scrapping record of vehicles (form number OS-4A). Download form OS-4A. In case of cancellation of a motor vehicle to the accounting act together with the OS 4A also transmitted a document confirming the withdrawal of its registration in the State inspection of safety of traffic of the Ministry of internal Affairs of the Russian Federation (state traffic Inspectorate).
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