In the process of financial and economic activities of the enterprise, property appears, which is subject to write-off. The reasons for this are different, for example, the equipment is out of order. It is subject to disposal, but in order for the company to receive some income from the written off asset, it can be disassembled into parts and sold. All transactions on the movement of fixed assets should be reflected in accounting.
Instructions
Step 1
First of all, you must recognize the object as unfit for further use. To do this, by order, appoint the members of the inventory commission and the date of the procedure. Fill in all the results of the check in the collation sheet. Here and indicate which parts are in working order.
Step 2
Draw up an act on the posting of material assets that were obtained during the dismantling of buildings and structures. This document has a unified form No. M-35. Here enter all the information about the parts, that is, write the name, units of measure, shelf life, quantity, price and cost of all objects.
Step 3
Now you need to formalize the internal movement of material assets, for this use the unified form No. M-12. Fill out the material accounting card based on the above documents. This includes the technical data of the materials (brand, model, grade, size), units of measure, price and cost.
Step 4
To account for materials obtained as a result of processing, fill out Form No. M-4. Issue a receipt on the date when the materials arrived at the warehouse. To find out the cost price, obtain information on the market price of these material assets. Include this amount in other income.
Step 5
When selling these materials to a counterparty, draw up a contract, complete all the necessary documents (invoice, waybill, etc.). In accounting, make the following entries:
D62 K91 subaccount "Other income" - sold materials received from the liquidation of fixed assets;
Д91 subaccount "Other expenses" К68 subaccount "VAT" - the amount of VAT for sold materials is reflected;
Д91 subaccount "Other expenses" К10 - the cost of sold materials was written off;
D50 or 51 K62 - the receipt of payment from buyers is reflected.
