If an enterprise in the course of its activities is faced with the need to repair equipment, vehicles or other equipment on its own, then it is imperative to keep records of the used spare parts. This requires subaccount 10.5 "Spare parts".
It is necessary
subaccount 10.5 "Spare parts"
Instructions
Step 1
Form a commission at the enterprise, headed by the chief accountant, which will deal with the maintenance of primary documentation for fixed assets and materials. For this, it is necessary to issue an appropriate order, appointing responsible persons. Develop a repair plan and defect lists according to which spare parts will be used for various needs.
Step 2
Register the receipt of spare parts at the company's warehouse. For this, the materially responsible person draws up a receipt note in the established M-4 form, which indicates the actually accepted number of values and assigns a stock number for them. If the spare parts were received from the supplier, then in the accounting department this operation is reflected on the credit of account 60 "Settlements with suppliers" and the debit of account 10.5. When purchasing spare parts for cash, the accountable person opens a debit on account 10.5 and a credit on account 71 "Settlements with accountable persons". If an enterprise independently produces these materials, then in correspondence with account 10.5 there will be account 20 "Main production".
Step 3
Draw up a bill of lading in the form of M-11 to receive spare parts from the warehouse in duplicate. One remains in the warehouse, and the second is transferred to the accounting department to reflect the operation. New spare parts are issued only when exchanged for worn or broken ones.
Step 4
Reflect the issuance of spare parts from the warehouse by opening a debit on account 10.5 and a credit on account 10.5. After that, capitalize the received worn-out spare parts on the credit of account 10.5 and the debit of account 10.6 "Other materials".
Step 5
Write off replacement parts used. At the same time, a credit is opened for account 10.5 in correspondence with the account that reflects this operation. For example, if the replacement of spare parts is made by the repairmen of the enterprise, then the debit of account 20 "Main production" or 23 "Auxiliary production" is used. If the company used the services of a repair organization, then the costs are written off to account 26 "General business expenses".
