In accordance with the Civil Code of the Russian Federation, debts that existed among deceased citizens belong to the category of bad accounts receivable and can be written off.
It is necessary
accompanying documents
Instructions
Step 1
Determine if existing debts attributable to the deceased person qualify as bad accounts receivable. If the deceased did not have heirs or guarantors who could undertake the payment of his debts in proportion to the share in the property or in accordance with the undertaken obligations of the guarantor, then even before the expiration of the limitation period (3 years from the date of death), the debts can be written off.
Step 2
Prepare supporting documents: - documents confirming the occurrence of a debt (contracts, payment orders, invoices); - documents confirming the termination of obligations by an individual due to his death and the absence of heirs and guarantors.
Step 3
Conduct an inventory of the deceased's receivables to identify debts that are unrealistic to be collected. Issue an order to write off an unrealistic amount for recovery, the basis for which will be the accounting certificate to the inventory of settlements (form No. INV-17), which indicates: - the name of the deceased debtor and his TIN; - the amount of debt; - the basis on which the debt was formed; - the date of formation of the debt; - the list of documents confirming the fact of the formation of the debt; - the list of documents evidencing the reclamation of the debt (if any) and their details; - the name and number of the document on the death of the debtor (certificate, court decision).
Step 4
Write off the bad receivables on the debit of account 040101172 “Income from the sale of assets” and the credit of the corresponding analytical account 020900660 “Decrease in receivables for settlements of shortages”.
Step 5
Take into account uncollectible receivables on off-balance sheet account 04 ("Written off debts of insolvent debtors"). Analytical accounting for account 04 is carried out in the Card for accounting for funds and settlements (F-0504051), where the name of the deceased debtor must also be indicated.
