For registration and accounting of the receipt or disposal of fixed assets at the enterprise, an acceptance certificate is filled out in the form No. OS-1. The correctness of the calculation of income tax and corporate property tax depends on the correct entry of data into it. In this regard, it is necessary to carefully approach the design of the act.
It is necessary
form of form No. OS-1
Instructions
Step 1
Fill in the first page of the asset transfer and acceptance certificate. First, indicate the data about the sending organization and the receiving organization: full name, TIN and KPP code, registration address. Please note the basis for drawing up the deed, which may be a sales contract, invoice or invoice. On the right side of the first page there is a table that only the transmitting side fills in. If the OS is new, then dashes are put in these fields.
Step 2
Draw up a confirmation certificate if the organization transferring the fixed asset uses a special tax regime and has not determined the depreciation group. It indicates the group in which the received OS will be listed.
Step 3
Enter the data in section 1 of the act on the form No. OS-1. It is filled only by the transmitting side. Indicate the actual service life, which is calculated from the date of the introduction of the fixed asset into operation by the first owner. Then note the depreciation amount accrued during that time and note the total useful life. At the end, the residual is knocked out and the contractual value of the fixed asset is entered.
Step 4
Specify the data about the fixed asset as of the date of registration in the accounting by the host party. For this, section 2 of the act is filled in. Specify the cost of the object, and also select the method for calculating depreciation. After that, fill in a brief individual characteristic of the OS object.
Step 5
Write down the conclusions of the commission for the transfer and acceptance of the fixed asset on the third page of the act in the form No. OS-1. Indicate if the object meets the specifications and list the points that need improvement. Certify the document with the signature of all members of the commission and the seal of the parties.
Step 6
Put a mark on the first page of Act No. OS-1 that there are no discrepancies between the data for tax and accounting. Otherwise, it is necessary to draw up an additional form of an act with data for the tax office. This must be done because data is entered into the act only for accounting, which cannot always be accepted for calculating taxes.
