In order to perform statutory functions, a budgetary institution needs to record fixed assets, including their write-off after their disposal. The reason for this may be the liquidation, sale, transfer or identified losses of fixed assets. This procedure is drawn up in accordance with the rules approved by Order of the Ministry of Finance of the Russian Federation No. 101 of August 16, 2004.
Instructions
Step 1
Determine the reason for the disposal of an item of fixed assets and draw up an appropriate act. To write off the write-off of one object of fixed assets, an act according to the form No. 0306003 is used, for a group of objects - form 0306033, for vehicles - form 0306004, for household inventory - form 0504143, for library literature - form 0504144. Approve the asset disposal certificate and disassemble and dismantling of the object.
Step 2
Reflect the write-off of an object of fixed assets in accounting on account 9210 "Disposal of fixed assets" In correspondence with this account there are accounts that characterize the reasons for the write-off.
Step 3
Write off the initial cost of fixed assets during the liquidation of the object from the debit of account 9210 to the credit of the account of fixed assets 0100. Next, reflect the write-off of accumulated depreciation from the credit of account 9210 to the debit of the OS account 0200. Reflect the amount of the resulting loss from the liquidation of the OS by opening a debit on account 9430 "Other operating expenses "And credit on account 9210.
Step 4
Carry out the sale of an object of fixed assets with accounting for the amount of sale by opening a debit on account 4010 "Accounts receivable from customers and buyers" and a credit on account 9210. Write off the initial cost to the credit of account 0100. When calculating VAT on this operation, you must open a debit on the account 9210 and credit on account 6410 "Arrears in payments to the budget". Reflect the amount of profit on the credit of account 9310 "Profit from disposal of fixed assets" in correspondence with account 9210, and the amount of loss from sales on credit of account 9430.
Step 5
Write off fixed assets in connection with their free transfer. The primary document in this case is the order or order of the owner of the property. The initial cost and accumulated depreciation are written off to accounts 0100 and 0200, respectively. Further, the profit and loss from the transfer is determined, and are reflected in accounts 9310 and 9430.
