Some organizations use various expensive tools to make a profit in the course of their business activities. As a rule, they are reflected on account 01 "Fixed assets". Like any other property, the tool wears out, and sometimes even completely retires before the end of its useful life. How to dispose of this object?
It is necessary
- - the act of writing off fixed assets;
- - inventory card of the tool.
Instructions
Step 1
In order to write off the instrument, it is necessary to conduct a check. To do this, issue an order on the appointment of members of the commission, also indicate in it the name of the instrument, the inventory number, which is indicated in the inventory card. Write down the timing of the inspection and the procedure for writing off, that is, the identification of the perpetrators, paperwork and other actions.
Step 2
The appointed persons of the commission must assess the possibility of further use of the tool, identify the persons, through whose fault the object has failed. If the instrument cannot be repaired, the commission should evaluate the possibility of using individual parts of it.
Step 3
After that, write down the results of the check in the act of writing off the object of fixed assets (form No. OS-4). This document is divided into three sections. First fill in the header of the form. In the first section, indicate information about the instrument as of the date of debiting, that is, write the name, inventory and serial number (you can see it in the technical passport of the instrument), the date of issue of the object and the date of its acceptance on the balance sheet.
Step 4
Indicate the actual service life, that is, the period in which you used this tool. Do not forget to indicate the initial cost (you can see it on account 01), the amount of depreciation deductions indicated on account 02 and the residual value (calculate it using the difference between accounts 01 and 02).
Step 5
In the second section of the act, write a brief description of the item of fixed assets. Below the tabular section, indicate the conclusion of the commission on the tool kit. This must be signed by all members of the commission.
Step 6
In the third section, indicate the costs that were incurred as a result of using the tool, such as repairs, installation and other costs. Then indicate the results of writing off the instrument, sign the act with the chief accountant.
Step 7
After that, on the basis of the act, make a note of the disposal (liquidation) of the instrument in its inventory card. Also issue an order to write off the asset.
Step 8
Then, on the basis of all the above documents, reflect the write-off of the instrument using the correspondence of accounts: D01 "Fixed assets" subaccount "Disposal of fixed assets" K01 - the initial cost of the retired instrument is reflected; D02 "Depreciation of fixed assets" K01 "Fixed assets" subaccount "Disposal of fixed assets" - the amount has been written off depreciation charges for the retired instrument; D91 "Other income and expenses" subaccount "Other expenses" K01 "fixed assets" subaccount "Retirement of fixed assets" - the residual value is reflected in the operating expenses; D91 "Other income and expenses" subaccount "Other expenses" K23 "Auxiliary production", 69 "Settlements for social insurance and security", 70 "Settlements with staff on remuneration."
