Instructions for filling out the act of writing off an object of fixed assets. Act on write-off of fixed assets - sample filling out Act of write-off of fixed assets OS 4
The write-off of fixed assets is formalized by the write-off act. Standard forms of this document have been developed, one of which will be discussed in detail in this article. Here you can download the form of the write-off act in the OS-4 form, which is used for the disposal of any item of fixed assets, with the exception of vehicles. For vehicles, it is filled in.
Act of write-off of fixed assets OS-4 form - (excel)
As an example, we filled out the OS-4 form, a completed sample of the act of writing off fixed assets can be downloaded from the link at the bottom of the article.
The decision to decommission an object is made by a special commission, which conducts an inspection and determines whether the object is suitable for further use, how feasible it is from an economic point of view. If it is decided to write off fixed assets due to physical, obsolescence, defect, breakdown or other reason, then a write-off act should be drawn up in the OS-4 form.
The decision to write off, as a rule, is made after an inventory of fixed assets, during which the inventory commission identifies old, broken and unusable objects.
Also, the fixed asset should be written off if its validity period has completely expired.
Posting in accounting on deregistration of an object is carried out on the basis of a write-off act.
In order to be able to write off the OS, you must have an order, an order from the head, which will serve as the basis for issuing the OS-4 act.
A sample of filling out the act of writing off fixed assets OS-4
In the title part of the OS-4 form, they write the name of the organization - the owner of the OS, the unit from where the object is written off, the date the OS is written off, as well as the number and date of the order on the basis of which this operation is performed.
In the line “reason for write-off”, you need to indicate why the object is being retired - moral, physical deterioration, breakdown, etc.
In the first table of the OS-4 form, you should fill in information about the object as of the write-off date - information to fill out can be found in the inventory card of the object (you can download a sample OS-6 inventory card, OS-6b inventory book -).
In column 9, the residual value of the object for which it is written off is entered (the difference between the initial cost and the depreciation accrued on the date of write-off).
The second table reflects the features of the object, the content of precious materials in it, this information can also be found in the inventory card for the OS.
Based on the results of the completed data, the commission writes its opinion on the need to write off for a specific reason. Each member of the commission signs the completed OS-4 write-off act, then the act is transferred to the accounting department.
The third table of the OS-4 form is already filled in by an accountant who will calculate the financial result from the write-off of the fixed asset.
The financial result is determined taking into account the costs of dismantling and the proceeds from the write-off.
Spare parts, parts, materials that remained after the dismantling of the facility can be taken into account, if it is possible to use them further.
The need to write an OS-4 act arises if there are objects that need to be written off (deregistered). We are talking about objects that have become unusable due to a breakdown, and are not subject to further restoration due to heavy wear.
The act of decommissioning an item of fixed assets does not draw up parts that can still be repaired. In this case, a document on acceptance and delivery is filled out in a different form. To prove the unsuitability of the object, it is necessary to create a special commission, which, after verification, will draw up and sign the OS-4 act, confirming the need for deregistration.
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Making a document on the write-off of equipment has its own nuances and difficulties. In addition, there are several forms of OS-4 that are intended for specific objects. So, for example, for a group of faulty objects, it is necessary to use the OS-4a form, if we are talking about a vehicle, then you need OS-4b.
Purpose of the document
The document for the write-off of funds is the primary paper, in which the unsuitability of the object is recorded in detail and the beginning of the asset disposal process is detailed.
It is based on the information provided in the act that the following actions are carried out:
- appropriate entries are made in the inventory card of the deregistration object;
- in accounting, entries are made regarding the write-off of fixed assets;
- All non-operating expenses and income are recorded in the tax report.
The write-off of fixed assets means the withdrawal from accounting of funds in the amount of the value of property that has become unusable and is subject to liquidation. So, if the enterprise does not bring economic benefits to the owner or causes financial damage, then he has the right to resort to the process of writing off fixed assets.
According to the law of the Russian Federation, all funds available to an enterprise that are on the main balance sheet are subject to tax collection. The tax is deductible regardless of whether the object brings income or not.
Form OS-4:
An act on the write-off of an object of fixed assets is created in order to reduce the tax on property that has lost its suitability. If this is not done, then due to constant tax deductions for inactive objects, the enterprise faces a full due to.
The basis for writing off funds from the balance of the institution is their unsuitability, for example, the agreed amount is outdated, retired or was liquidated. The reason for this may be a natural disaster, an accident or an emergency. Motor vehicles are an exception.
To prove the existing basis for write-off, it is necessary to attach certificates from the relevant structures along with OS-4, for example, if the object is out of order due to a natural disaster or other incident, then confirmation is issued by the Ministry of Emergency Situations.
Instructions for filling out the act and writing off an object of fixed assets
The document form for removing equipment from the balance of the enterprise is filled in by a specially appointed commission to check and confirm the unsuitability of the enterprise. The form has a number of items, the compilation of which is mandatory. It is important to avoid edits and errors, otherwise the document will be considered unsuitable.
The instruction for filling out the act regarding the process of removing equipment from the balance sheet is as follows:
- The header indicates the full name of the object, OKPO.
- The name of the department for which
- m is the specified enterprise.
- Further, the number of the order and the date of filling.
- The next step is to describe the basis for writing off funds from the OS balance sheet (order of the head).
- Data of the person responsible for the safety of funds, as well as his personnel number.
After filling in the header, there follows a table containing information about the state of the object at the time of the expert assessment, the following information should be entered in it:
- The name of the item for which it is necessary to carry out the procedure for writing off money (for example, a machine tool).
- The inventory number of the tool.
- Factory number.
- Date of issue and registration.
- The period of operation at the time of the start of the write-off process (for example, 34 months).
- The base cost of the equipment at the time of its acceptance on the balance sheet of the enterprise.
- Information regarding depreciation (the amount of depreciation is recorded in rubles).
- The total cost of the object after operation.
In the column on the characteristics of the equipment, information is entered regarding the personal characteristics of the debited funds, for example, the content of metals, of valuable origin. Below is a detailed conclusion of the head of the verification team on the need to remove equipment from accounting, which is fixed by their signatures.
Form OS-4a:
Form OS-4b:
The last section in the act is a table on write-off costs and write-off receipts.
The costs include the following information:
- types of work performed;
- the paper that served as the basis for their conduct;
- the total amount of expenses;
- information from the accounting entry on the write-off of funds for ongoing work.
In the column on receipts from the removal of equipment from the balance sheet, the following information is specified:
- the number of the credit order, which served as the basis for the registration of funds or other material assets;
- date of this order;
- the names of the values received on the balance sheet of the enterprise;
- quantity and their total cost;
- conclusion on the accounting entry regarding posting (D10 K91 / 1).
Upon completion of the work of the commission, the results of the entire procedure for decommissioning worn-out equipment are displayed. The total amount to be withdrawn from the main balance of the enterprise is the difference between expenses and income from posting.
If the object was sold to a third party after write-off, then the amount of proceeds must be entered into the OS-4 act.
After the drafting and certification of the act by the members of the commission, it should be submitted for final approval to the chief executive. A corresponding entry is made in the right corner of the write-off form: date, data of the head and his position.
The act of writing off an unusable fixed assets consists of three sections in the form of tables, the filling of which is carried out by a commission appointed by the head of the enterprise.
In the first table, data are entered on the item being written off, the period of its operation and accruals. The second contains information about the features of the object, as well as the content of precious metals in it.
In the third table, information is filled in on the costs of the repair work and dismantling that were needed during the write-off procedure.
A sample OS-4 act with two tables is shown below:
Unified Form No. OS-4
Approved by resolution
Goskomstat of Russia dated 21.01.2003 No. 7
OKUD form __________
Name of company: _________________________ __________
____________________________________________________________
Grounds for drawing up the act __________________________________ number and date ______
Financially responsible person _____________________________ personnel number ________
I approve
Head _______F. I. O. ______ Signature ______
ACT on write-off of fixed assets
(except motor vehicles)
Reason for write-off ________________________________________________________ (for example, outdated)
- Information about the state of the object on the date of decommissioning
- Personal brief description of the object to be written off
New form "Act on the write-off of an object of fixed assets" officially approved by the document Decree of the State Statistics Committee of the Russian Federation of 01.21.2003 N 7.
Learn more about applying the form "Act on the write-off of an object of fixed assets":
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- We write off the fixed assets on a simplified basis: Whether to recalculate tax expenses
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- Reflection in accounting business operations of the company
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Accounting is a complex work that must be carried out in strict accordance with the adopted regulations and rules established by regulatory documents. The correct procedure for writing off fixed assets will help to avoid errors in financial management.
Existing types of forms of accounting for funds
Maintaining financial statements implies the correct and competent filling of a large number of various documents, among which a separate place is occupied by filling out the forms of accounting for fixed assets of the organization. According to the Decree of the State Statistics Committee of the Russian Federation of January 21, 2003, new forms for keeping fixed assets records were put into effect, which are mandatory for use by all legal entities, regardless of. The only exceptions are budgetary and credit organizations. The previous forms have been abolished.
The emergence of a new filling regulation has led to an increase in the number of accounting forms. If earlier there were only 8 of them, now the number of papers that an accountant needs to draw up to account for the main enterprises is 14.
Forms involving the accounting of the main enterprise or organization include the following types:
- documents that need to be filled out upon receipt of funds. They have OS "marking" and number designation 1, 1a, 1b and 3;
- documents that are filled out with the main assets of the enterprise. They have an alphanumeric designation OS-2;
- The following mandatory forms are used in the asset write-off procedure. Their designation has the following form - OS-4, OS-4a, OS-4b;
- the last type is the forms of accounting for the presence and movement. They are indicated by the number 6 and include 6a, 6b.
Also, when doing bookkeeping, it is required to fill out documents in which the movement of equipment intended for installation is traced. These forms include:
- forms OS-14 and OS-15, which are accepted to indicate the procedure for the acceptance or transfer of equipment;
- form OS-16 used to record equipment with identified defects.
What is the OS-4 form and why is it needed
A situation may arise when equipment or facilities related to the main assets of the organization become unusable, and their write-off is required in accordance with accepted forms in order to maintain the integrity of the balance sheet. In this case, the form under the number OS-4 and its varieties are applied.
Circumstances suggesting the write-off of the fixed assets of an enterprise or organization are considered to be:
- sale of assets;
- moral obsolescence or physical deterioration of equipment related to fixed assets, preventing further operation;
- conducting liquidation after an accident or emergency;
- assets related to fixed assets were invested in the authorized capital of another enterprise or company;
- after the inventory procedure, a shortage or damage to the object was detected;
- OS were donated or participated in an exchange;
- in the course of the reconstruction, fixed assets were made or re-equipped.
If it is necessary to write off the vehicle, the document is drawn up in accordance with the OS-4a form, while not only the act of withdrawal of funds, but also confirmation from the State Automobile Inspectorate on deregistration of this vehicle is mandatory for submission to the accounting department.
For other groups of fixed assets, only two varieties are used - OS-4 and OS-4b. In this case, the first option is used when decommissioning only one object related to fixed assets, and the second form can be used if it is necessary to write off several assets at the same time.
The act of writing off the fixed assets is filled in two copies by persons from among the commission of the organization who are specially authorized to do so. The finished document must be signed by all members of the commission and approved by the head or director of the organization, or by a person acting on the basis of a power of attorney.
When drawing up an inspection report for write-off purposes, the commission must indicate a number of important points in it:
- the reasons for the liquidation of property;
- assessment of the technical condition after the initial inspection;
- whether it is possible to restore the object;
- identification of a list of persons who may be guilty of premature wear of the OS;
- whether it is possible to use in further operation individual components or parts of an object being withdrawn from circulation.
The preparation of such a document is a reasonable and legal basis for the delivery of an asset for warehousing or for the further sale of an asset that may remain after write-off. Most often, such a case includes the presence of scrap metal or other material assets.
The first copy of the signed document must be submitted to the accounting department. On the basis of the provided document, the accounting will reflect the withdrawal of fixed assets with their subsequent write-off from account 01.
The second must remain with the person appointed responsible for the safety of the objects when they are stored in a warehouse or other place of temporary accommodation.
You should also reflect the data of the results of the write-off in the inventory object.
Fill Features
The write-off act itself consists of three sections, each of which reflects information about certain characteristics of the asset to be written off.
Section 1 includes information about the object at the time of its decommissioning, in particular, it contains:
- replacement cost;
- the amount of depreciation that has been accrued since the beginning of the operation of the facility;
- residual value.
When revaluing an asset, the appropriate column should indicate the residual value obtained as a result of the revaluation. In cases where the revaluation was not carried out, the initial value of the asset is recorded when it is placed on the balance sheet.
Section 2 includes brief technical and individual characteristics of the object, for example, precious metals contained in it, special devices necessary for normal operation, special accessories. This section also provides a commission opinion regarding the state of the object and the possibility or impossibility of its subsequent use;
Section 3 should include the costs incurred in connection with the decommissioning of fixed assets (dismantling, dismantling, removal from the territory) and the listing of inventories available after decommissioning that may be suitable for further use or subsequent sale. Information for filling out this section is also taken from acts drawn up in the form of OS-1, OS-1a and OS-1b.
Filling instructions
- The first step is to fill in the title part, which indicates the full name of the organization or enterprise, the structural unit that is the location of the decommissioned object;
- Next, the date when the asset is written off is put;
- The next step will be to indicate the number and date of the order, which is the basis for the procedure;
- In the line “reasons for decommissioning”, it is required to clearly state why the object falls under the act of decommissioning. The reasons may be a breakdown, physical wear, obsolescence or otherwise;
- The next step is to start filling in the table. All information about the object must be indicated on the day of direct write-off. Basic information can be taken from the inventory. In column 7, the replacement cost of the object should be indicated, and column 9 serves to describe the residual. It can be defined as the difference between the initial price and the depreciation that was accrued at the time of write-off;
- The second table should specify the features of the asset being withdrawn. In particular, it is necessary to indicate the presence or absence of precious metals;
- After filling in both tables, a conclusion is drawn up, which lists the reasons that led to the write-off of the OS. After that, each member of the commission signs the drawn up act;
- The third table must be completed by an accounting employee. It calculates the financial result obtained during the write-off procedure. The total amount also includes the costs of dismantling or dismantling the object and the funds received from its sale;
Only after filling in all the tables, the form of the act is approved by the head or director of the organization.
In contact with
Over time, even with the most careful attitude to property, it can fail, and then the company has to write it off in accordance with the established rules and using the appropriate documents.
This is a unified form of write-off of fixed assets, approved by the Decree of the State Statistics Committee of the Russian Federation No. 7 of 2003.
Important: in modern accounting and business management, the use of precisely unified forms is not necessary, due to which an enterprise, focusing on a sample, has the right to develop an internal document.
This form is applicable for writing off from the balance of any property objects that have become unusable or outdated unprofitable models, except for vehicles.
The act is filled out after the complete establishment of the unsuitability of the equipment and, on its basis, an entry is made in the inventory card about the liquidation process.
The write-off of fixed assets means the exclusion of the amount of the value of the object from the balance sheet.
The liquidation of an object is not only its write-off, but also the termination of the accrual of depreciation amounts. The act is the basis for exclusion from the balance of the liquidated object.
By the way, it is not necessary to liquidate the property, however, when it is stored, it will be taken into account in the balance sheet of the enterprise, then the object will have the status of existing and operated.
In what order is the write-off of the OS and the preparation of the necessary documentation - see here:
Who is required to document
Before filling out this act and carrying out the liquidation event, a commission is formed, which should include responsible persons, an accountant, and independent experts.
They must install:
- The reason for equipment wear, especially if it is premature;
- Responsible persons for equipment breakdown, especially if it is an unforeseen situation;
- The feasibility of repair based on the study of technical documentation and expert opinions;
- Availability of the use of some of its parts or individual parts;
- If restoration is impossible, they are required to draw up an inspection report with certain conclusions about the liquidation of the object;
- On the basis of this document, an act of write-off is drawn up by the same commission.
Important: all members of the commission and the accountant sign the document, and it is approved by the head or an authorized person.
What does the uniform form contain?
The unified form consists of 3 sections and a title.
- The title department is the bearer of:
- Company details and name;
- It indicates the date of write-off and the number of the document;
- The department in which the write-off occurred;
- Responsible person;
- Basis for write-off.
- Section 1 contains a complete description of the state of the object at the time of decommissioning:
- Technical and individual data;
- Initial cost and at the time of write-off;
- period of operation;
- Monthly depreciation amounts. you will read what depreciation of fixed assets is in simple words;
- Recovery cost.
All information is taken from the balance sheet and acceptance certificates.
- In the 2nd section there is a brief description of the object also on the basis of acceptance documents, the presence of precious metals and other valuable components in it.
The same section indicates the conclusions of the commission on the expediency of its restoration.
- The 3rd section is a carrier of information about the costs required for write-off and the availability of inventories that will remain during the dismantling of the facility and the possibility of their application.
Important: if several objects are out of order at once, their write-off can be issued in a single document.
A sample of filling out the OS-4 form.
Differences between OS-3 and OS-4 forms
It is already clear that the OS-4 form is used to write off fixed assets in case of their unsuitability and liquidation.
This document is filled out after a complete examination of the object and obtaining the appropriate expert conclusions that it cannot be restored.
The OS-3 form is filled out as a result of the acceptance of equipment after a major overhaul, reconstruction, restoration, that is, it is an acceptance document for fixed assets when they are returned to the enterprise after repair work.
Also, unlike the OS-4 form, this form has only 2 departments.
Rules for drawing up an act of decommissioning of fixed assets
The write-off act is filled out by the employee responsible for the OS.
An act is formed in 2 copies:
- The first is necessary for accounting in order to reflect the disposal of property from circulation;
- The second is kept by the materially responsible person and is the basis for the transfer of property to the warehouse.
Sections of the form are placed in the form of tables on 2 sheets:
- The heading of the document or the title section contains all the necessary details and information about the persons who make up the document, as well as the approval of the head;
- Section 1 consists of column 9 of the table, column 7 in this section is filled in only in case of previous restoration work;
- Section 2 is filled in only if the object contains precious metals and precious stones;
- Section 3 is a carrier of information on the costs of dismantling equipment - the line "Total" contains the total cost of costs minus the cost of parts that can be used in the future and the total cost of the decommissioned object is displayed.
Important: the act is filled out only in the event of the liquidation of the object, if it was transferred to another enterprise for free use or was sold, other forms of disposal of the OS are filled out.
An example of filling out an OS write-off act.
How to avoid mistakes
The entire process of writing off fixed assets must be carried out according to well-established stages that fully comply with the requirements of the law.
To avoid errors when filling out the documentation, you must:
- Collect an authorized commission based on the order of the head. How to make - read the link.
- Draw up an act in 2 copies and transfer them to the appropriate persons.
- In this case, the document should be correctly formatted:
- First, fill in the header, indicating in it all the required details, dates, numbers;
- You should not forget to indicate the responsible person, the date and reason for decommissioning the object.
- To fill in the tables, you need to prepare:
- technical documentation;
- inventory card;
- Next, you should specify all the data from the passport of the object - the year of issue, name, brand, etc. you will learn how to properly draw up an act to write off materials that have become unusable.
- To fill in columns 6 and 7, you must use accounts 01 and 02 OSV.
- After that, the manager will study the documentation and approve it.
Conclusion
Competently filling out the document is very important, since when checking it, the tax inspector will definitely study it, and if he sees at least some column improperly executed, such an action will be regarded by him as a normal sale of property, as a result of which additional VAT will be charged, which creates arrears.
Accounting for the write-off of fixed assets and the procedure for the formation of the write-off act are discussed in this video: