Almost all enterprises use computers, printers, air conditioners and other types of office equipment. In this regard, if this equipment fails, the question of its cancellation arises. Since office equipment belongs to fixed assets, the write-off procedure for it will be practically the same as for other OS objects.
Instructions
Step 1
Form a commission of employees of the enterprise, which will deal with the write-off of office equipment and provide a technical opinion on the condition of the equipment. It is desirable that these employees are suitably qualified. The composition of the commission is determined by the order of the head, which contains the list of responsible persons and the tasks and activities assigned to them.
Step 2
Conduct an inspection of unusable office equipment and draw up an expert opinion of the members of the commission. This document should detail the defects, malfunctions and breakdowns of the inspected object with a detailed description and the reasons for their formation, as well as the possibility of troubleshooting. If some parts of the equipment are suitable for further use, then their current market value is determined and a statement is drawn up in the M-4 form for the acceptance of frequent office equipment for accounting.
Step 3
Issue an act for writing off office equipment according to the unified form OS-4. Indicate the data that characterize the object: name, date of acceptance for accounting, year of manufacture, useful life, commissioning time, initial cost, accrued depreciation and reasons for disposal. Approve the act with the signature of the head and the seal of the enterprise.
Step 4
Write off office equipment in accounting. First, it is necessary to write off the initial cost of the liquidated equipment by opening a loan on subaccount 01.1 "Own fixed assets" and a debit on subaccount 01.2 "Disposal of fixed assets". Write off the accumulated depreciation to the credit of subaccount 01.2 from the debit of account 01 "Depreciation of fixed assets". After that, it is necessary to write off the residual value, reflecting the corresponding amount on the debit of subaccount 91.2 "Other expenses" in correspondence with subaccount 01.2.
