To write off a monitor, you need to collect a special commission. The members of the commission will determine that the monitor cannot be repaired, will approve the need to write it off and sign the relevant documents.
It is necessary
- List of required documents:
- 1. The act of the decision of the commission on liquidation of the monitor. The first of two copies of this act goes to the accounting department, the second is given to the person on whose account the monitor is located
- 2. The act of the expert commission from the repair company on the unsuitability of the monitor
- 3. Act of liquidation or disposal of the monitor
- 4. Inventory card for accounting of fixed assets
Instructions
Step 1
To write off the monitor from the balance sheet of the enterprise, a special commission is created, which includes financially responsible persons who are assigned the specified office equipment, as well as representatives of the administration in the person of the director or his deputy, and necessarily employees of the accounting department. To create such a commission, a special order is issued at the enterprise. This order must indicate the reason for the liquidation. This mainly happens if the monitor is out of order due to breakdown.
Step 2
The expert commission of the office equipment repair company also draws up a special act stating that the monitor cannot be repaired. This act indicates the reasons for the unsuitability of the specified office equipment for further use, i.e. specific reasons for the malfunction of the unit.
Step 3
On the basis of these two acts, the accounting department has the right to remove the specified monitor from the account of the materially responsible person, about which the corresponding document is also drawn up, and in the future to write off this office equipment from the balance sheet of the enterprise. In the future, the monitor is handed over to the warehouse or disassembled for the delivery of precious metals.
