You will need
- - scrapping record of fixed assets;
- - inventory card tool.
In order to write off the instrument, it is necessary to conduct an audit. To do this, issue an order on appointing members of the Commission also set the instrument name, inventory number, which is listed in the inventory card. Write the time of inspection and order cancellation, that is, the establishment of guilty persons, documents, and other actions.
Of the person appointed to the Commission should assess the possibility of further use of the tool to identify persons, through whose fault the object is out of order. If the tool cannot be repaired, the Commission should evaluate the possibility of using its individual parts.
The results of checking write down in the act on write-off of property, plant and equipment (form number OS-4). This document consists of three sections. First, complete the "hat" shape. In the first section, provide information about the tool on the drawdown date, that is, write the name, inventory and serial number (you can see the technical data sheet of the tool) release date object and date of adoption on the balance sheet.
Enter the actual operation period, i.e. the period in which you had used this tool. Do not forget to specify the original value (you can look at the account 01), the amount of depreciation that are listed on account 02 and the residual value (calculate it using difference of accounts 01 and 02).
The second section of the act write a brief description of the asset. Below the table, specify the Commission's conclusion in the configuration tool. Under this should subscribe all the members of the Commission.
In the third section, specify the costs that were made as a result of operation of the tool, for example, repair, installation and other expenses. Then specify the write-down tool, sign the act by the chief accountant.
After that, on the basis of the act make a note on the disposition (liquidation) of the instrument in its inventory card. Also publish the order on writing off of object of the basic means.
Then, on the basis of all the above documents reflect the write-off of the instrument using correspondence of accounts:Д01 fixed assets sub-account asset disposal К01 – reflected original cost of the replaced instrument;Д02 "depreciation" К01 fixed assets sub-account fixed asset Disposals - write-off depreciation charge disposed on the tool;Д91 "other income and expenses" sub-account "other costs" К01 fixed assets sub-account asset disposal is reflected in operating expenses residual value;Д91 "other income and expenses" sub-account "other costs" К23 "Auxiliary production", 69 "Calculations on social insurance and social security", 70 "Calculations with the personnel on payment".
Advice 2 : How to make a write-off of materials
Materials are purchased by the organization inventories that serve as means for the manufacture of the products or services of any process. These inventories are recorded on the account 10 to which can be opened by different sub-account. Also, the organization may reflect the movement of materials accounts 15 "Preparation and acquisition of material assets" or 16 "the Deviation in cost of material assets". Salvage of materials is carried out by identifying gaps, deterioration, as well as the recognition of them unsuitable for further use.
You will need
- the act of writing off of materials;
- - accounting reference.
In order to write off the materials you want to collect the Commission, which consists of financially responsible persons. members of the Assembly constitute the act of cancellation. This document must contain the date of preparation, venue, names and positions of all members of the Commission, the name of written - materials, the reason for cancellation, quantity, price and amount. The act signed by all the members of the Commission and approved by the Director.
The recognition of materials deducted, the accountant should make the transaction Д94 "Shortage and loss from damage of values" K10 "Materials" reflects the carrying value of written off materials. This entry should be reflected on the basis of the act of cancellation. D20 "Primary production" К94 – reflects the cost of shortage or damage within a natural decline. This is done on the basis of the act and accounting help. If the cancellation is made by the guilty persons in excess of the loss, the debit account will be 73 "Settlements with personnel on other operations", subaccount 2 "Calculations for compensation of material damage".
If the materials are scrapped because of natural disasters, then entry is made: Д99 "gains and losses" K10. This operation is done on the basis of the act and accounting help. You must then recover the VAT that was previously paid. This is done using transactions: Д99 K68 "Settlements on taxes and duties No. subaccount "VAT".
If the materials are debited under the contract of uncompensated use, then you need to make waybill, an application for leave materials on the side, the contract and other documents. Then accounting entry is made: Д91 "other incomes and costs" subaccount 2 "miscellaneous costs" K10 and Д91.2 K68 subaccount "VAT" (VAT levied).