Commissioning or, more correctly, acceptance of equipment for accounting is carried out in accordance with the rules established for the formation of information about fixed assets in accounting and tax accounting.
It is necessary
contract of sale; - technical documentation for equipment
Instructions
Step 1
Execute the acceptance for accounting of the purchased equipment with a document called the "Certificate of Acceptance and Transfer of an Object of Fixed Assets" of the unified form No. OS-1 (No. OS-1b). It is drawn up in at least 2 copies.
Step 2
To accept used equipment for accounting, fill out section 1 of the specified document based on the data on fixed assets provided by the transferring organization. If the equipment was purchased through a retail outlet, you do not need to complete this section.
Step 3
Indicate in the act of acceptance and transfer the amount of depreciation that was accrued by the transferring organization from the date of commencement of operation of the equipment. Complete section 2 on your copy.
Step 4
Attach the technical documentation for the equipment to the completed document. The acceptance certificate must be approved by the head of the enterprise.
Step 5
Issue an inventory card for accounting of fixed assets (forms No. OS-6 or No. OS-6b) on the basis of the document of acceptance and transfer. If the company does not have a commission on fixed assets, it is necessary to draw up an order on its appointment. The commission must determine the date of commissioning of the purchased equipment, based on the results of its work, an act of technical inspection of fixed assets is drawn up.
Step 6
Draw up an order, which should indicate the date of commissioning, the group of fixed assets and the useful life of the equipment for accounting purposes.
Step 7
Calculate depreciation on the equipment accepted for accounting, starting from the 1st day of the month following the month of its commissioning (paragraph 4 of Article 259 of the Tax Code of the Russian Federation).
