It often happens that an organization that has been using the same furniture for a dozen years is finally brought in new wardrobes, tables and chairs. How to write off old furniture if it could still serve its owners?
Instructions
Step 1
Furniture accounting is usually kept in accordance with the Chart of Accounts for accounting of economic activities of the organization, PBU 5/01 ("Accounting for inventories"), as well as PBU 6/01 ("Accounting for fixed assets"). All existing accounting procedures should be enshrined in the relevant regulations governing the accounting policy of the organization.
Step 2
Consider on account 01 all office furniture worth over 20 thousand rubles and a period of use for more than a year. Keep records of the original cost of the furniture. You can get the original cost by subtracting the tax amount from the actual cost.
Step 3
Discard furniture using the following wiring:
- Debit 91 Credit 01 (posting residual value);
- Debit 02 Credit 01 (depreciation posting);
- Debit 10 Credit 99 (posting the capitalization of material assets during the liquidation of the object);
- Debit 91 Credit 99 (posting profit on disposal of the object. For example, from the sale or transfer of furniture);
- Debit 99 Credit 91 (disposal loss posting).
Step 4
Please note: if your furniture costs less than 20 thousand rubles, then the situation will be somewhat more complicated. According to PB 6/01, such objects should be accounted for either as inventories (inventories), or as fixed assets. In the case of inventories, keep records under account 10 ("Materials").
Step 5
If you account for furniture as a fixed asset, then according to the term of use, it will belong to the 4th depreciation group. Specify the depreciation group on account 02 ("Depreciation of fixed assets") and use the following postings:
- Debit 26 Credit 02 (posting the accrual of depreciation of furniture);
- Debit 83 Credit 02 (posting the depreciation revaluation);
- Debit 02 Credit 83 (depreciation markdown posting).
Step 6
If you account for furniture as an inventory, then write it off at the cost of each unit, which includes all the costs of purchasing it. In this case, it will be necessary to draw up an act of write-off. This act must be approved by a special commission of officials of the organization.
