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".