Some organizations in the course of economic activity use fixed assets. These are the assets of the enterprise, which have a material form, as well as a useful life of more than one year. Such objects include buildings, structures, equipment and more. Like any other property, it can fail, or the managers simply decide to sell it. In this case, it must be written off.
Instructions
Step 1
In the event that the OS is written off due to unsuitability, then first it must be examined by the members of the inventory commission, appointed by the order of the head. After the inventory, the results are transferred to the accounting department, where you must draw up an act of writing off objects (form No. OS-4). It is compiled in duplicate, one is transferred to the materially responsible person, the second remains in the accounting department. Make a note on the inventory card.
Step 2
In accounting, make notes:
D01 subaccount "Disposal" / K01 (the initial cost of fixed assets is written off);
D02 / K01 subaccount "Disposal" (the amount of accrued depreciation of fixed assets is written off);
D91 / K01 subaccount “Disposal” (the residual value of fixed assets is written off).
Step 3
In the event that you sell property, draw up an act of acceptance and transfer of property (form No. OS-1). Execute the document in duplicate, attach all technical documentation to it.
Step 4
In accounting, make notes:
D01 subaccount "Disposal" / K01 (the initial cost of fixed assets is written off);
D02 / K01 subaccount "Disposal" (the amount of accrued depreciation of fixed assets is written off);
D91 / K01 subaccount "Disposal" (the residual value of fixed assets is written off);
D62 / K91 (revenue from the sale of fixed assets is reflected);
D91 / K68 (the amount of input VAT is taken into account).
Step 5
You can also donate property. To do this, draw up an act of acceptance and transfer of the OS, also do not forget to draw up an agreement.
Step 6
In accounting, make notes:
D01 subaccount "Disposal" / K01 (the initial cost of fixed assets is written off);
D02 / K01 subaccount "Disposal" (the amount of accrued depreciation of fixed assets is written off);
D91 / K01 subaccount "Disposal" (the residual value of fixed assets is written off);
D91 / K10, 70, etc. (written off the amount of costs associated with the transfer of fixed assets);
Д91 / К68 (VAT charged, according to the market value of fixed assets).
