You will need
- - the form №OS-1.
Complete the first page of the act of acceptance-transfer of the asset. Enter the first data about the organization-the deliverer-recipient: full name, INN and KPP code, address of registration. Note the basis for the preparation of the report, which can be represented by a contract of sale, invoice or account. Right on the first page has a table that fills only the transmitting side. If the OS is new, these fields are blank.
Make a certificate-confirmation, if the company transferring the asset uses a special tax regime and are not determined by the depreciation group. It specifies the group in which the number of receive OS.
Complete the information in section 1 of the act form number OS-1. It is populated only by the transferring party. Enter the actual operation period, which is calculated from the day of introducing the asset into operation the first owner. Check accrued during this period the amount of depreciation and note the General useful life. In the end egged and paid the residual contractual value of the asset.
Specify information about the object of the asset on the date of registration in accounting of the host country. This is filled in section 2 of the act. Specify the cost object and select a method of depreciation. Then fill in the brief individual characteristic of fixed asset object.
Record the findings of the Commission on acceptance-transfer of the asset to the third page of the act form number OS-1. Specify whether the object to specifications, and list the points that need improvement. Sign the document, signed by all members of the Commission and seal of the parties.
Put on the first page of act FA-1 a note that there are no differences between tax and accounting. Otherwise, you need to make an extra form with data for the tax. This is necessary because in the act include data only for accounting, which may not always be taken for calculating taxes.