How to write off defective product

It happens that a product that came into the warehouse, turns out to be defective. The accountant in this case you need to cancel, a management company to find out what caused this trouble, and who will be responsible for damages.

You will need

- inventory;
- the act of damaging or breakage of goods and materials.

Instruction

Before the cancellation of the marriage need to take inventory and place the results in the form N INV-26. The amount of product losses rely solely on the results of the inventory and the terms and procedure of its implementation shall be approved by the Director. If found responsible for the incident, it is reflected on the form N INV-26 in box 9 "Attributed to the perpetrators".

In this case, doing the act of damaging or breaking of goods and materials (commodity-material values, form N TORG-15) and carry out the copying of the product, and with the perpetrator require an explanation and hold the funds from the payroll to 70 or 73 account.

The last score is used more often, as usually the damage to write off parts for many months. If the perpetrator is not found or the fault of employees in education there is no marriage (it happens, if the workers in advance in writing warned the user about a possible marriage/short), the marriage is recognized as other expenses and are charged to the financial result of the enterprise, formlets by the head.

For the interior marriage of unified forms of primary document is not available. That is, the document can be developed independently specifying all the mandatory details.

For the foreign marriage acts do on form N TORG-2 or TORG N-3. If the contract with the supplier provides for a possible defect rate, then use the N form TORG-16 "Act on writing off of goods", approved by the Committee (Decision dated 25.12.1998 N 132). For cancellation of marriage shall be created a Commission, which makes the act of cancellation, except in the case of returns and tax accounting is not considered.

Entrepreneurs working on a simplified system of taxation, can be attributed to the defective goods within the norms of natural loss. In accounting when writing off marriage "costs, not related to the activities aimed at earning of income" written off on 7212.

There are cases where a manufacturing defect is the norm as a percentage of output. It is made of the technological map of production process and approved by the Director of the company. In this case, you generally have to capitalize the defective products or to cancel rejected materials on the 20th the bill.

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