Enterprises - everything that is used in the process of economic activity for more than one year - are inevitably subject to wear and tear. Equipment mechanisms jam, technology becomes outdated, and the computer in the accounting department is over 10 years old - all this leads to the need to update the property. How to write off fixed assets from the balance sheet? What kind of entries need to be made? The answers will be revealed to the reader in the article.

Characteristics of fixed assets

To achieve maximum understanding of what is happening, let us recall the concept of fixed assets and the properties that they possess. So, OS are non-current assets of an enterprise that have a tangible form and retain it during operation. Such objects are created for long-term use.

While they are useful, the operating systems are one way or another involved in the company's business operations. This means that their cost must be included in the cost of finished products. How does this happen? Of course, in parts. In equal shares for the category of goods in the process of creation of which the fixed asset is used. What does this portion of the cost attributable to equipment or facilities look like? This is depreciation. Every month, the calculated amount is accumulated on account 02, which is then written off to the cost of production.

Reasons for disposal of fixed assets

The first thing that comes to mind when we talk about the liquidation of property is its moral and material obsolescence, that is, wear and tear in all respects. This usually happens in the normal course of business. The equipment has served its intended life, depreciation charges have been paid in full - the object can be written off. And if it is in good condition, upgrade it or sell it for parts.

If you think more broadly and consider all possible scenarios that can happen at an enterprise, it turns out that there are many more reasons for writing off fixed assets:

• sale;
• exchange for other property according to an exchange agreement;
• donation;
• breakdown due to emergency;
• premature wear;
• theft of property.

In each specific situation, there will be a need to draw up appropriate documents confirming the reason for the disposal of fixed assets and record the completion of the business transaction in the accounting accounts.

General instructions

How to write off fixed assets from the balance sheet of an enterprise, i.e., document the fact of decommissioning? Whose authority is it to decide whether a property is fit for use or whether it’s time to retire it? Accounting policy comes to the rescue. It should contain clear instructions on how to write off fixed assets from the balance sheet. In general, a commission is created that is authorized to consider the suitability of the property, the advisability of its use and liquidation. It consists of the head of the enterprise, an accountant and the head of the department in which the OS is installed. In some cases, independent experts may be invited to fully evaluate the technical characteristics of the object.

The decision of the commission is recorded in documents. If the liquidation of property is approved, decommissioning work is carried out and appropriate accounting entries are made.

Documentation preparation

After the commission has inspected the facility and established the reasons for the need for decommissioning, the data obtained is recorded in the decommissioning act. Drawing up this document is a mandatory condition for the disposal of property from the balance sheet of the enterprise. The Ministry of Finance of the Russian Federation has developed unified forms of acts:

• OS-4 - for fixed assets in the amount of 1 piece;
• OS-4a - for organization transport;
• OS-4b - for several pieces of property.

The document is filled out in two copies, one of which is intended for the accountant, and the second for the person financially responsible for the property. The reason for decommissioning the OS must be indicated. If liquidation occurs due to someone else’s fault, employees (other individuals) must be indicated in the act.

All available information about the object is also entered here: the date of registration, commissioning, the amount of initial and residual value, accumulated depreciation, repair work performed (if any), and other data directly related to the use of the property subject to write-off .

How to write off fixed assets from the balance sheet: fill out the act

The OS-4 act form, confirming the liquidation of property and giving full right to carry it out, consists of three tables. The first of them is filled out based on the data in the acceptance certificate of the fixed asset. Here the characteristics of the asset are recorded, including cost, accumulated depreciation and total useful life.

The second table describes the individual characteristics of the property, which were usually previously included in the acceptance certificate. The third part is devoted to the costs associated with the liquidation of assets, as well as the benefits that arise in the event of the sale of residual material or spare parts. The results of the decommissioning of the facility are summed up, which are then written off in the financial results.

How to write off fixed assets from the balance sheet under the simplified tax system?

The simplified tax regime largely distinguishes accounting from generally accepted standards. Regulates the procedure for writing off property from the balance sheet of small businesses - the Tax Code of the Russian Federation (Article 346.16). According to the Code, upon disposal of fixed assets, the use of which in the future is not possible, their value is not included in the tax base in full. The amount remaining on the balance sheet upon liquidation of non-current assets is not taken into account for tax purposes.

If the disposal of fixed assets occurs before the due date, it is necessary to recalculate the tax base. In case of write-off due to moral reasons, small businesses do not comply with this point.

Disposal due to wear and tear

How to write off depreciated fixed assets from the balance sheet? This is perhaps the easiest case for an accountant. If the period of expected useful use completely coincides with the actual one, then the residual value is equal to zero and after write-off the object ceases to be included in the assets of the enterprise.

When moral or physical wear and tear occurs earlier than planned, it is necessary to make calculations that will require data on:

• initial cost of the object (purchase price + installation + delivery);
• accumulated depreciation for the period worked (credit to the corresponding subaccount 02);
• residual value equal to the difference between the original cost and accumulated depreciation.

The last value is written off from account 01. The final result of the liquidation of property is included in the financial result.

The sequence of entries characterizing the write-off from the balance sheet of fixed assets that have become unusable due to wear and tear can be seen in the table:

The compiled entries fully show how to write off fixed assets from the balance sheet. If a positive liquidation value is formed, its value is credited to account 91.1.

Sale of property

Nobody prohibits an enterprise from selling assets on legal terms. To collect information about expenses and income that resulted from the process of selling property to another individual or legal entity, the amounts of costs are accumulated in debit, and revenue in credit.

Write-off from the balance sheet of fixed assets in the event of a sale, in addition to the write-off act and the purchase and sale agreement, is accompanied by the following transactions:

• Dt 62 Kt 91.1 - reflects the amount of proceeds from the sale of property.
• Dt 91.2 Kt 68.2 - VAT is charged on the sold fixed assets.

As can be seen from the example, most of the entries coincide with the algorithm for writing off property due to wear and tear.

Contribution to the authorized capital of another enterprise

How to write off fixed assets contributed by a share contribution from the balance sheet? For such purposes, account 58 is provided. Investing in the authorized capital of another organization is often a profitable way for an entrepreneur. The postings are made as follows:

• Dt 01 “Disposal” Kt 01.1 - for the amount of the initial cost of the property.
• Dt 02 Kt 01 “Disposal” - for the amount of accumulated depreciation.
• Dt 91.2 Kt 01 “Disposal” - by the amount of the residual value of the asset.
• Dt 58 Kt 01 - reflects the amount of the contribution to the authorized capital of another enterprise.

It is worth noting that share contributions cannot be classified as sales, and therefore VAT is not charged on the amount of the contribution.

Free transfer

The organization is free to dispose of property at its own discretion. The main thing is that the actions taken comply with established legislative acts. When donating property, how to write off fixed assets from the balance sheet? Postings begin with the same steps: deducting the original cost and accumulated depreciation. Then it is written off to “Other expenses”. The account also collects other costs for the gratuitous transfer of the object. VAT is also calculated based on the current market value of the property.

What is the difference between accounting for an act of donation and a sale? In the first case, income cannot be generated in any way, only costs. When implemented, the company has a chance to receive income and make a profit, or at least cover expenses. The financial result (loss) from the donation of assets is written off by posting Dt 99 Kt 91.9.

Partial liquidation of property

It is not possible to write off a fixed asset completely from the balance sheet. The method is often used for real estate for the purpose of modernization, redevelopment or other uses. If we are talking about structures and buildings, then the part that is unsuitable for use can be demolished while the main part remains in place.

It turns out that in fact the fixed asset remains in the assets of the enterprise, but its value changes. In this regard, there is a need to revaluate the property, as well as recalculate depreciation charges. The amounts of expenses and income from partial liquidation are reflected in account 91.

How to write off fixed assets from the balance sheet correctly? To do this, you need to subtract the original value from the current value, the amount of depreciation and get the balance, which is then reflected in account 91 of the accounting.

Is it necessary to classify broken tools as losses and remove them from the balance sheet? To do this, it will be necessary to create a special commission.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Its decision is formalized in an act for decommissioning an asset. Such a document, certified by the manager, is the basis for putting a mark on the disposal of the item on the inventory card.

Terms and concepts

Fixed assets are the property of an enterprise that is not used as raw materials for production or goods for sale. The useful life of the object must exceed one year.

According to Art. 256, 257 of the Tax Code of the Russian Federation, clauses 4, 5 PBU 6/01, the initial cost of fixed assets has a lower limit:

• in accounting, its value is established by the accounting policy and cannot be more than 40 thousand rubles;
• in tax accounting, the value of this indicator varies from 100 thousand rubles.

If the property does not meet the requirements stated above, then it is not taken into account as part of the fixed assets and is not depreciated, that is, its value in the process of wear and tear does not transfer to the manufactured product.

To determine the disposal and renewal of fixed assets, a balance sheet is drawn up. It correlates available items, taking into account their depreciation and decommissioning, as well as introduced objects.

To write off a fixed asset, it is classified as a loss, removed from the balance sheet and removed from the balance sheet.

Normative base

Accounting and reporting standards have been approved. OS are classified as accounting items and rules for their evaluation are formulated.

The fixed assets group includes:

• material and tangible assets that are used as means of labor or for management during an interval longer than one year (buildings, equipment, instruments, vehicles, computers);
• investments in reclamation works;
• owned natural resources.

Repayment of the cost of fixed assets is carried out by calculating depreciation during the period of its SPI.

Regardless of the company’s performance, one of the write-off methods listed below is used:

• linear;
• cost reduction in proportion to production volume;
• reduction of balance;
• by the length of the period during which the object brings economic benefits.

Exceptions include the following situations:

• The fixed assets of a non-profit structure cannot be written off;
• the value of plots of land and the resources of the natural world is not repaid.

The material assets remaining after the disposal of unusable assets are accounted for at the market price on the date of the transaction.

The disposal of fixed assets is regulated by Section V:

• the cost of an item that is not planned to be used in the economic activities of the enterprise, or is not capable of generating income in the future, is subject to write-off from accounting;
• if an asset is disposed of as a result of a purchase and sale transaction, then the proceeds are taken into account in the amount agreed upon by the parties;
• income and expenses from write-off of fixed assets are reflected in accounting in the same interval to which they relate and are credited to the profit and loss account as other.

Causes

The object is subject to write-off in the following cases:

• sale;
• cessation of use due to loss of value due to technological progress or performance as a result of work or inaction;
• liquidation in case of an accident, natural disaster and other emergency situation;
• transfer to the authorized capital of a third-party company or mutual fund;
• concluding an agreement of exchange or gift;
• making a contribution under a joint venture agreement;
• establishing the fact of shortage or damage to an asset during the inventory process;
• partial dismantling during reconstruction.

Write-off of fixed assets in 2019

The procedure is carried out on the basis of the norms enshrined in. According to the Methodological Recommendations approved by this document, the disposal of an asset is recognized on the date of termination of the provisions for accepting them for accounting.

Procedure and rules of procedure

If an object has fallen into disrepair or is outdated, it is written off based on the standards established by the Methodological Guidelines for Accounting for Assets and PBU 6/01.

Grounds

The reason for putting a mark on the disposal of an asset on the OS-6 inventory card is an act approved by the head of the enterprise.

For a fully depreciated item, the procedure does not change.

In cases where dismantling takes a long period, early write-off can be carried out. To do this, you will need an order from the director, drawn up in any form.

For OS worth up to 40,000 rubles

According to clause 5 of PBU 6/01, low-value fixed assets are written off as expenses when they are put into operation.

If a small enterprise has the right to keep simplified accounting, then it can attribute such property to expenses for ordinary activities at the time of acquisition in the following cases:

• the object is intended for management needs;
• the organization is a micro-enterprise (numbers up to 15 people, income up to 120 million rubles per year);
• the balances of inventories are insignificant, that is, information about their availability is not capable of influencing the decisions of users of the statements.

With residual value

If an object is written off before the expiration of its useful life, then the costs of liquidation can be taken into account as part of non-operating expenses.

The decision must be formalized by order of the manager. The cost of an asset that could not be depreciated reduces income tax.

From off balance

In a situation where it is necessary to take into account the disposal of fixed assets that are leased or leased, the tenant (lessee) makes entries to account 001.

Morally obsolete

If an asset is no longer capable of generating economic benefits, it must be removed from the balance sheet. To do this, you will need to verify the appropriateness of the decision made, draw up the appropriate document establishing the event, and fill out an inventory card.

Below is an example of the reason for writing off fixed assets in the act for the situation under consideration:

The computer system unit is subject to write-off due to obsolescence by selling it for recycling. In this case, the residual value is recognized as another expense, and the obligation to restore VAT is not provided for in accordance with clause 3 of Art. 170 Tax Code of the Russian Federation.

At the expense of the perpetrators

If an employee is identified as a result of whose actions the OS failed, write-off is carried out as follows:

Is there a write-off limit?

According to clause 5 of PBU 6/01, a specific value limit for classifying an asset into a particular category of fixed assets is established in the accounting policy.

Documenting

In order for the write-off of a group of fixed assets to take place in accordance with current legislation, it is first of all important to correctly fill out the necessary paperwork.

Position (sample)

To consolidate the procedure for disposal of fixed assets, many organizations issue special regulations that contain the following information:

• cases in which write-offs are made and the nuances of registration;
• rules of the commission and how to create it;
• document forms.

Service memo/petition (sample)

To officially notify the manager of the need to write off the operating system, you will need to draw up a report in free form.

For example, it might look like this:

Inspection report (sample)

The form of such a document is not established by law, so it needs to be developed independently and fixed in the accounting policy.

The information that must be included is listed below:

• main characteristics of the object;
• examination results;
• commission resolution.

Defective statement (sample)

To confirm the need to dispose of an asset due to the discovery of flaws that make further operation impossible, the following document must be drawn up:

The statement is certified by the signatures of authorized persons and the responsible employee.

Technical report (sample)

To determine the performance of the equipment and the causes of failure, contact specialists.

The results of the procedures performed can be formalized as a technical examination report, which includes the following information:

• type, model, year of manufacture of the object;
• examination results;
• conclusions about the presence and causes of malfunctions, the scope of required repairs and their cost;
• degree of wear;
• final recommendations on decommissioning and suitability for further use.

Commission protocol (sample)

To determine the feasibility of disposal of the fixed assets in question, a meeting is held, the result of which is a document containing the data presented below:

• initial cost of the object;
• wear pattern;
• suitability for further use;
• resolution authorizing write-off.

Order/instruction (form and completed sample)

The legislation does not establish a special form for the resolution on the disposal of fixed assets.

Therefore, the document can be filled out in free form.

Write-off act (filling sample)

The final document is drawn up according to the OS-4 form.

It contains information about the retiring OS:

• date of acceptance for accounting;
• year of issue;
• commissioning period;
• initial cost;
• accrued depreciation;
• revaluations carried out;
• repairs;
• reasons for write-off;
• condition of the main parts.

The form for the act of writing off fixed assets can be downloaded for free on the website of the Federal State Statistics Service or on our website:

Accounting entries

There are three reasons for the disposal of an asset, and in each case the correspondence of accounts will have its own characteristics.

When an item is liquidated, the posting table looks like this:

D	TO	Operation
91	70 (69, 10)	Expenses include	cost of dismantling work performed by company employees
91	60		liquidation costs carried out by the contractor
02	01
91	01	Inclusion of the residual value of fixed assets into expenses
10	91	The received inventories are accepted for accounting

If the object is transferred to the authorized capital, the contribution is taken into account in account 58 (Financial investments). Upon transfer of ownership, the sale price is reflected in other expenses.

Write-off of residual value

The difference between the original price of the item and the accrued depreciation is classified as other expenses (account 91).

Fully customized OS

The disposal of an item that has depreciation equal to 100% is reflected in the accounting accounts as follows:

Operation	D	TO
Write-off of original cost	01	01
Write-off of accrued depreciation	02	01
Capitalization of units suitable for further use	10	91
Capitalization of scrap metal	10	91
Salaries of workers who performed dismantling	91	70
Deduction of mandatory contributions	91	69
Financial results
Profit	91	99
Lesion	99	91

Depreciation on the simplified tax system

If the cost of the acquired fixed assets was included in expenses, then in the event of the sale of the object, a recalculation of the tax base will be required (Chapter 26.2 of the Tax Code of the Russian Federation).

To do this, the previously taken into account costs are changed to the amount of depreciation accrued during operation during the period of application of the simplified system. In the situation under consideration, the sale price of the fixed assets is included in income, but nothing is written off as expenses.

OS to an off-balance sheet account

Depending on where the asset will be listed - on the balance sheet of the lessee or the lessor, entries are made to account 001 or 011, respectively.

For example:

Receipt of scrap metal from write-off

In accordance with Order of the Ministry of Finance 91N, metal remains of products are taken into account at the market price. To summarize information, account 10 “Materials” is intended, and the presence and movement are reflected on sub-account 10-6.

How to cancel?

To return an OS item by the buyer, the following entries must be made:

D	TO	Operation
62	91	Value of the returned asset
91	01	Residual value

How to reflect in 1s?

To stop accounting for a particular fixed asset on balance sheet accounts, you need to adhere to the algorithm presented below:

• At the top of the toolbar, select the button “Fixed assets of intangible assets, legal acts”;
• in the menu that opens, find the “disposal” item;
• select the section that corresponds to the situation, for example, “Write-off of fixed assets, intangible assets, legal acts” if the office desk is retired;
• Next, you need to create a document using the button of the same name located in the upper left corner of the window that opens;
• in the form that appears, from the drop-down menu you need to select the appropriate type of write-off, in this case it is “Write-off of your own fixed assets on the balance sheet (101, 102, 103);
• in the “General Information” tab indicate the storage location, division and details of the basis document;
• in the next section, select the asset to be disposed of;
• to determine the book value, a special button is provided - “Calculate”;
• further indicate the reason for the write-off;
• the commission can be selected from the list of permanent bodies or filled out manually;
• from “Typical transactions” select the item corresponding to the reason for the write-off;
• additional details are filled in automatically; KPI and other expenses are entered manually;
• then click the “swipe and close” button;
• The accounting transaction has been completed.

Tax accounting

The procedure for reflecting income and expenses from write-off of fixed assets when calculating mandatory contributions depends on the reasons for disposal.

Peculiarities

If the SPI of an asset has not yet expired, and operation for various reasons is no longer possible, it must be written off. Liquidation costs can be included in non-operating expenses.

According to the norms of the Tax Code of the Russian Federation, it is necessary to take into account some nuances:

• the residual value of fixed assets reduces income tax, but is taken into account in expenses differently, depending on the depreciation method;
• the decision to dismantle the facility is made by order of the director;
• if dismantling is not necessary in principle, for example, the asset burned down in a fire, the primary documents are used to document the removal of garbage, otherwise the Federal Tax Service will consider that the liquidation was not carried out.

VAT

Based on the position of the Supreme Arbitration Court, it was concluded that the tax amounts previously accepted for deduction on acquired assets written off with depreciation of less than 100% do not need to be restored.

Organizations that do not have a license often have questions about the sale of scrap metal and accounting for the corresponding income generated from the write-off of fixed assets.

Such transactions are not subject to VAT.

This is stated in, which classifies as an exception the situation with the sale of scrap metal obtained as a result of dismantling one’s own OS.

Income tax

There are two grounds for removing an asset from the balance sheet, which directly affect the calculation of the tax base:

• upon liquidation, dismantling costs and the difference between the initial price and accrued depreciation are included in costs that reduce taxable profit;
• upon sale, proceeds are reduced by costs associated with sales and residual value.

With simplified tax system

Any organization acquires materials for the company’s activities not for their own sake. And the purchased valuables will not lie dead weight in the warehouse for the director to admire. They are intended for use in production, sales or administrative purposes. Therefore, purchased materials are subsequently consumed in production.

However, in the warehouse the storekeeper or warehouse manager is responsible for them, and the materials are taken into account on account 10. When the materials leave the warehouse, the situation will change: the account and the person in charge will change. In this article we will analyze the write-off of materials with step-by-step instructions for this procedure for you.

1. Accounting entries for writing off materials

2. Registration of write-off of materials

3. Write-off of materials - step-by-step instructions if not everything is consumed

4. Standards for writing off materials for production

5. Example of a write-off act

6. Methods for writing off materials for production

7. Option No. 1 – average cost

8. Option No. 2 – FIFO method

9. Option No. 3 – at the cost of each unit

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will look at write-offs of materials in more detail than in the video later in the article.

1. Accounting entries for writing off materials

So, let's start by determining where the purchased materials can be sent. It should be noted that materials are truly ubiquitous and there are ways to, as they say, “plug a hole” in any problem area of ​​the organization:

• - serve as the basis for the production of products
• - be an auxiliary consumable material in the production process
• — perform the function of packaging finished products
• - used for the needs of the administration in the management process
• — assist in the liquidation of decommissioned fixed assets
• - used for the construction of new fixed assets, etc.

And the accounting entries for writing off materials depend on what materials are released from the warehouse for:

Debit 20"Primary production" - Credit 10– raw materials were released for production

Debit 23"Auxiliary production" - Credit 10– materials were sent to the repair shop

Debit 25"General production expenses" - Credit 10– rags and gloves were provided to the cleaning lady servicing the workshop

Debit 26"General running costs" - Credit 10– paper for office equipment was issued to the accountant

Debit 44"Sales expenses" – Credit 10– containers for packaging finished products were issued

Debit 91-2"Other expenses" - Credit 10– materials were released for the liquidation of fixed assets

It is also possible for a situation where it is discovered that the materials listed in the accounts are actually missing. Those. there is a shortage. For such a case, there is also an accounting entry:

Debit 94“Shortages and losses from damage to valuables” – Credit 10– missing materials written off

2. Registration of write-off of materials

Any business transaction is accompanied by the preparation of a primary accounting document, and write-off of materials is no exception. The step-by-step instructions in the next paragraph contain the study of the primary documents that accompany the write-off process.

Currently, any commercial organization has the right to independently determine the set of documents that will be used to formalize the write-off of materials, so the registration of write-off of materials may vary from organization to organization.

The main thing is that the documents used are approved as part of the accounting policy and contain all the mandatory details provided for in Article 9 of Law No. 402-FZ “On Accounting”.

Standard forms that can be used when writing off materials (approved by Resolution of the State Statistics Committee of October 30, 1997 No. 71a):

• — demand-invoice (Form No. M-11) is used if the organization has no limits on receiving materials
• — limit-fence card (Form No. M-8) is applied if the organization has established limits on the write-off of materials
• — invoice for the issue of materials to the side (Form No. M-15) is applied to another separate division of the organization.

The organization can modify these forms - remove unnecessary details and add details that the organization needs.

The invoice requirement is suitable for accounting for the movement of material assets within an organization, between financially responsible persons or structural divisions.

The invoice in two copies is drawn up by the financially responsible person of the structural unit handing over material assets. One copy serves as the basis for the handing over unit to write off valuables, and the second copy serves for the receiving unit as the basis for recording valuables.

3. Write-off of materials step-by-step instructions if not everything is consumed

Usually, when preparing these documents, it is assumed that the released materials were immediately used for their intended purpose, which means they are accompanied by the postings that we discussed above - for credit 10 of the account and debit 20, 25, 26, etc.

But this does not always happen, especially in large production. Materials transferred to the work site or workshop may not be immediately used in production. In fact, they simply “move” from one storage location to another. In addition, when dispensing materials, it is not always known what type of product they are intended for.

Therefore, those materials that are released from the warehouse but not consumed should not be taken into account as expenses of the current month, neither in accounting nor in tax accounting for income tax. What to do in this case, how to write off materials, step by step instructions below.

In such situations, the release of materials from the warehouse to the production department should be reflected as an internal movement, using a separate subaccount to account 10, for example, “Materials in the workshop.” And at the end of the month, another document is drawn up - a materials consumption act, where the direction of materials consumption will already be visible. And at this moment the materials will be written off.

Such tracking of material consumption will allow you to achieve greater reliability in accounting and correctly calculate income tax.

Please note that this applies not only to materials that go into production, but also to any property, including stationery used for administrative needs. Materials should not be issued “in reserve”. They must be used immediately. Therefore, a one-time operation to write off 10 calculators for an accounting department of 2 people, during an audit, will certainly raise questions as to what purpose they were required in such quantities.

4. Example of a write-off act

1. - or you issue and immediately write off only what is actually consumed (in this case, the requirement of an invoice is quite sufficient)
2. - or you draw up an act for writing off materials (transmitting a demand invoice, and then gradually writing off acts for writing off).

If you use write-off acts, do not forget to also approve their form as part of the accounting policy.

The act usually indicates the name, and, if necessary, the item number, quantity, accounting price and amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or number (code) and (or) the name of the costs, the quantity and amount according to consumption standards, the quantity and amount of consumption in excess of the standards and their reasons.

An example of what such an act might look like is in the picture below. I repeat, this is just an example; the type of act will very much depend on the specifics of the enterprise. Here, as a basis, I took the form of the act that is used in budgetary institutions.

5. Standards for writing off materials for production

Accounting legislation does not establish standards in accordance with which materials should be written off for production. But paragraph 92 of the Methodological Guidelines for the accounting of MPZ (Order of the Ministry of Finance dated December 28, 2001 No. 119n) states that materials are released into production in accordance with established standards and the volume of the production program. Those. the amount of materials written off should not be uncontrolled and the standards for writing off materials into production should be approved.

In addition, for tax accounting it would be useful to remember Article 252 of the Tax Code: expenses are economically justified and documented.

The organization sets its own standards for materials consumption (limits). . They can be fixed in estimates, technological maps and other similar internal documents. Documents of this kind are not developed by the accounting department, but by the unit that controls the technological process (technologists), and then they are approved by the manager.

Materials are written off for production in accordance with approved standards. You can write off materials in excess of the norm, but in each such case you need to explain the reason for the excess write-off. For example, correction of defects or technological losses.

The release of materials in excess of the limit is carried out only with the permission of the manager or his authorized persons. On the primary accounting document - the demand invoice, the act - there must be a note about the excess write-off and its reasons. Otherwise, the write-off is illegal and leads to distortion of cost and accounting and tax reporting.

On the topic of expenses in the form of technological losses, you can read: Resolution of the Federal Antimonopoly Service of the North Caucasus District dated 02/04/2011. No. A63-3976/2010, letters from the Ministry of Finance of Russia dated July 5, 2013. No. 03-03-05/26008, dated January 31, 2011. No. 03-03-06/1/39, dated 10/01/2009 No. 03-03-06/1/634.

6. Methods for writing off materials for production

So, now we know what documents we need to write off materials, and we also know the accounts to which they are debited. From the documents we know how much materials were written off. Now all that’s left to do is determine the cost of their write-off. How can we determine how much the materials sold cost, and what amount will be the write-off entry? Let's look at a simple example, based on which we will study the methods of writing off materials for production.

Example

Sladkoezhka LLC produces chocolate candies. Cardboard boxes are purchased for their packaging. Let 100 such boxes be purchased at a price of 10 rubles. a piece. A packer comes to the warehouse to pick up boxes and asks the storekeeper to give him 70 boxes.

So far we have no question about how much each box costs. The packer receives 60 boxes for 10 rubles, a total of 600 rubles.

Even if 80 boxes were purchased, but the price is already 12 rubles. a piece. The same boxes. Of course, the storekeeper does not keep the old and new boxes separately, they are all stored together. The packer came again and wants more boxes - 70 pieces. The question is: at what price will the boxes sold for the second time be valued? It is not written on each box exactly how much it cost - 10 or 12 rubles.

Different answers can be given to this question, depending on which method of writing off materials for production is approved in the accounting policy of Sladkoezhka LLC.

7. Option No. 1 – average cost

After the packer left the warehouse with the boxes for the first time, there were 40 boxes left for 10 rubles each. – this will be, as they say, the first game. Another 80 boxes were purchased for 12 rubles. - This is already the second batch.

Let's count the results: we now have 120 boxes for a total amount of: 40 * 10 + 80 * 12 = 1360 rubles. Let’s calculate how much a box costs on average:

1360 rub. / 120 boxes = 11.33 rub.

Therefore, when the packer comes for the second time for boxes, we will give him 70 boxes for 11.33 rubles, i.e.

70*11.33=793.10 rub.

And we will have 50 boxes left in the warehouse worth 566.90 rubles.

This method is called average cost (we found the average cost of one box). As new batches of boxes continue to arrive, we will again calculate the average and issue boxes again, but at a new average price.

8. Option No. 2 – FIFO method

So, by the time of the packer’s second visit, we have 2 batches in our warehouse:

No. 1 - 40 boxes for 10 rubles. – according to the time of acquisition, this is the first batch – the “older” one

No. 2 – 80 boxes for 12 rubles. - according to the time of acquisition, this is the second batch - more “new”

We assume that we will issue the packager:

40 boxes from the “old” one - the first batch purchased at a price of 10 rubles. – total for 40*10=400 rub.

30 boxes from the “new” one - the second batch in time to purchase at a price of 12 rubles. – total for 30*12=360 rub.

In total, we will issue in the amount of 400 + 360 = 760 rubles.

There will be 50 boxes left in the warehouse at 12 rubles, for a total of 600 rubles.

This method is called FIFO - first in, first out. Those. First, we sort of release material from an older batch, and then from a new one.

9. Option No. 3 – at the cost of each unit

At the cost of a unit of inventory, i.e. Each unit of materials has its own cost. This method is not applicable for ordinary cardboard boxes. Cardboard boxes are no different from each other.

But materials and goods used by the organization in a special manner (jewelry, precious stones, etc.), or inventories that cannot normally replace each other, can be valued at the cost of each unit of such inventories. Those. If all our boxes were different, we would put a different tag on each one, then each of them would have its own cost.

Here are the most important questions on the topic of writing off materials: step-by-step instructions are now before your eyes. For those who keep records in the 1C: Accounting program, watch a video tutorial on writing off materials in this program.

What problematic issues do you have regarding the write-off of materials? Ask them in the comments!

Write-off of materials step-by-step instructions for accounting

Initial cost and amount of accrued depreciation;

Conducted revaluations, repairs;

Reasons for leaving with their justification;

Condition of main parts, parts, assemblies, structural elements.

The act of writing off a fixed asset item is approved by the head of the organization.

Based on the executed act on the write-off of fixed assets, transferred to the accounting service of the organization, a note is made on the inventory card about the disposal of the fixed asset item. The corresponding entries on the disposal of a fixed asset item are also made in a document opened at its location. Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archival affairs, but not less than five years.

§ Act on write-off of fixed assets (except for vehicles) (form OS-4);

§ Act on write-off of motor vehicles (form No. OS-4a);

§ Act on the write-off of groups of fixed assets (except for vehicles) (form No. OS-4b).

The acts are drawn up in two copies, signed by members of the commission appointed by the head of the organization, and approved by the head or his authorized person.

The first copy is transferred to the accounting department, the second copy remains with the person responsible for the safety of fixed assets, and is the basis for the delivery to the warehouse and sale of material assets and scrap metal remaining as a result of write-off.

If a vehicle is written off, a document confirming its deregistration with the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation is also sent to the accounting department along with the report.

The act of writing off fixed assets can act not only as an accounting document, but also as a tax accounting register.

ACCOUNTING

In accordance with paragraph 29 of PBU 6/01, the cost of a disposed fixed asset item is subject to write-off from accounting.

Expenses from writing off fixed assets from accounting are operating expenses in accordance with paragraph 11 of PBU 10/99.

We have already noted that in order to account for the disposal of fixed assets, it is advisable to open a separate sub-account “Retirement of fixed assets” to account 01 “Fixed Assets”, to the debit of which should be transferred the cost of the disposed object, and to the credit – the amount of accumulated depreciation.

The residual value of the object is written off from the credit account, subaccount “Disposal of fixed assets”, to the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”. In this case, the equipment is zero, since depreciation on it has been fully accrued.

Expenses associated with the liquidation of equipment are written off to the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”, in correspondence with account 23 “Auxiliary production”.

Material assets remaining from the write-off of fixed assets that are unsuitable for restoration and further use are accounted for at market value on the date of write-off and the corresponding amount is credited to financial results. This procedure for accounting for material assets received as a result of write-off of fixed assets is established by paragraph 54 of Regulation No. 34n.

Acceptance for accounting of spare parts and scrap metal suitable for further use is reflected in the debit of account 10 “Materials”, in correspondence with the credit of account 91 “Other income and expenses”, subaccount 91-1 “Other income”.

Example.

In October 2004, the organization liquidated production equipment, the depreciation of which was fully accrued, with an original cost of 270,000 rubles. The dismantling and removal of equipment was carried out by auxiliary production forces. The expenses of the auxiliary production workshop amounted to 18,000 rubles. During disassembly, suitable spare parts were capitalized at a market value of 11,600 rubles, as well as scrap metal at a cost of 800 rubles.

The following subaccount names are used in the table below:

01-1 “Fixed assets in operation”;

01-2 “Disposal of fixed assets.”

Account correspondence		Sum, rubles
Debit	Credit
			The original cost of liquidated equipment has been written off
			The amount of accrued depreciation is written off
			The costs of auxiliary production for equipment dismantling are reflected
			Spare parts received during equipment dismantling were capitalized
			Scrap metal received during dismantling was capitalized
			The balance of other income and expenses is written off (18000 – 11600 – 800)

TAX ACCOUNTING

In accordance with subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation, expenses for the liquidation of fixed assets decommissioned, including the amount of underaccrued depreciation, are included in non-operating expenses not related to production and sales, which reduce the tax base for income tax.

In many cases, when liquidating fixed assets, spare parts, materials, scrap metal and other materials are obtained. According to paragraph 13 of Article 250 of the Tax Code of the Russian Federation, income in the form of the cost of received materials or other property during dismantling or disassembly, during the liquidation of fixed assets taken out of service, is recognized as non-operating income.

The date of recognition of income and expenses from the liquidation of a fixed asset depends on which method is chosen by the organization - the accrual method or the cash method.

In accordance with subparagraph 8 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation, an organization that determines income and expenses on an accrual basis recognizes the value of property received upon liquidation of a fixed asset as non-operating income on the date of drawing up the act of liquidation of depreciable property.

Under the cash method, such income is recognized at the time of capitalization of property in accordance with paragraph 2 of Article 273 of the Tax Code of the Russian Federation.

As a rule, as a result of the liquidation of fixed assets, organizations receive a loss. The amount of the loss can be taken into account when taxing profits for the period in which the loss was incurred.

Let's use the data from the example given above and determine the amount of non-operating income and the amount of expense that will be taken into account for profit tax purposes.

Non-operating expense - expenses for dismantling fixed assets in the amount of 18,000 rubles.

Non-operating income - the cost of capitalized spare parts and scrap metal in the amount of 12,400 rubles.

You can find out more about the issues of accounting and taxation of transactions with fixed assets in the book of JSC “BKR Intercom-Audit” “Fixed Assets”.

Any equipment has its own service life, after which it must be written off. To do this correctly, you need to act in a certain order, regulated by law. We will look at how to write off fixed assets in 2017 in the article.

Any accountant directly involved in the acceptance, depreciation and write-off of fixed assets must clearly know the procedure and the required list of documents. Otherwise, the tax service may have questions regarding the legality of the write-off and the lack of required documents.

Before writing off fixed assets at an enterprise, it is necessary to study the order of the Ministry of Finance of the Russian Federation No. 33n dated July 20, 1998. It contains information about mandatory activities and documents and regulates the procedure for accounting for fixed assets.

Write-off of fixed assets: documentation

Writing off fixed assets seems to be a common and simple matter, but in reality the company needs to draw up a number of papers that would confirm the legality of the disposal of fixed assets.

The disposal is preceded by the execution of an order to create a special commission, which is tasked with writing off fixed assets (documentation of the formation of such a commission is strictly necessary). It includes the following persons:

• chief accountant of the company;
• technical specialists;
• MOLs to which fixed assets subject to disposal are assigned.

Responsibilities and functions of the commission for write-off of fixed assets

During the creation of the commission, their powers are determined. The guidelines provide for the inclusion of the following functionality in this list:

• The commission is inspecting the decommissioned facility. She is also responsible for drawing up all documentation related to write-offs. This includes not only technical and commercial documents, but also accounting documents.
• The reason for write-off is established, as well as the impossibility of using the OS object for subsequent use, restoration or sale.
• The circle of culprits is determined if the OS has become unusable before the established service life, was damaged or partially damaged. During the proceedings, the Commission develops proposals to involve these workers in compensation for damages.
• If some parts of a fixed asset can be used in further work (for example, as a spare part for other equipment), then a list of these parts is compiled and their cost assessment is carried out. In the future, it is the commission that is responsible for dismantling all of the listed parts.
• Filling out write-off acts, signing all necessary documentation.

Upon completion of the inspection of the object, a special commission draws up a decommissioning act. The form of this document is approved by the head of the organization. If desired, you can also use unified acts approved on January 21, 2003 after the release of Resolution No. 7 of the State Statistics Committee of the Russian Federation. If an enterprise independently develops forms of acts, then they must comply with the requirements reflected in Federal Law No. 402-FZ of December 6, 2011.

Forms of acts for write-off of fixed assets

During the work of the commission, acts of the following forms can be drawn up:

• OS-4 is used to write off one object that is not a vehicle;
• OS-4a – to be filled in in case of disposal of vehicles;
• OS-4b - it is necessary for writing off several fixed assets not related to motor vehicles at once.

When transferring fixed assets to other organizations, an acceptance certificate is used. This is the justification for the write-off in this case.

Mandatory details of write-off acts

The main document confirming the work of the commission is the write-off act. It must indicate the following information about the written-off fixed asset item:

• when it was produced or erected;
• when and at what cost it was added to the enterprise’s balance sheet;
• lifetime;
• the total amount of accrued depreciation;
• why is it written off?
• its quality characteristics.

Features of drawing up a write-off act

After drawing up, the act is signed by all members of the commission and approved by the head of the organization. Only after this, information about its disposal is entered into the inventory card of the object. This is done by the chief or other authorized accountant. The inventory card must be kept at the enterprise after disposal of the object for another 5 years.

All accounting entries are made on the basis of the write-off act. The document must be drawn up in two copies. They are handed over to the following persons:

• responsible accountant;
• MOL of this object (only with the presence of an act is it possible to deliver the object’s spare parts to the warehouse).

According to the methodological instructions, when writing off a fixed asset item, the organization must draw up a corresponding act. No additional documents are required to be drawn up in accordance with the law. For example, an order to write off fixed assets, a sample of which will help you draw up the paper correctly, is not mandatory.

But sometimes tax authorities may request it when auditing an enterprise. This is possible if during the write-off procedure associated expenses appeared. Sometimes an order is needed to indicate it as the basis for drawing up a write-off act.

Letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/454 dated July 9, 2009 also makes it clear that it is better to draw up an order for write-off in order to avoid confusion. But not a single legislative act specifies what such a document should look like, so it can be drawn up in any form.

In addition to the standard details (number and date of the order, name of the organization, city), the text of the order must contain:

• object inventory number;
• reason for write-off;
• liquidation period (if implied);
• the basis for drawing up the order;
• instructions to an accountant, MOL, storekeepers or other responsible persons.

All persons receiving instructions in accordance with the order must affix a signature indicating their familiarity with the document. The order must also be signed by the head of the enterprise.

Write-off of fixed assets: postings

Write-off of fixed assets involves making changes to the balance sheet of the enterprise. The responsible accountant, knowing the reasons, makes appropriate entries. Depending on the reason for which fixed assets are written off, different entries may be used.

Write-off of fixed assets unfit for use

If an organization writes off due to wear and tear of an object, then the following entries must be used:

• D01 (a special subaccount for the disposal of fixed assets is used) – K01 – to write off the original cost;
• D02 – K01 (subaccount) – depreciation is written off;
• D91 - K01 (by subaccount) - write-off of the remaining (non-depreciated) cost of the object.

OS sales

If an enterprise decides to sell a fixed asset to another organization, then the following transactions are applied:

• D01 (subaccount) – K01 – write-off of the original cost;
• D02 – K01 (subaccount) – depreciation is written off;
• D91 – K01 (sub-account) – the remainder of the cost of the object is written off.

In this case, the residual value is shown as part of other income. Additionally, revenue is displayed in accordance with posting D62 - K91. It is also necessary to reflect the amount of accrued VAT using postings D91 - K68.

Using OS as a contribution to the management company

We are talking about a situation where a fixed asset is transferred to another organization as an investment. Subsequently, the original owner of the object will receive dividends. The write-off of the original cost and depreciation proceeds in the same way as in the two previous cases, but the transfer itself is displayed with the following posting: D58 - K01 (subaccount).

There are several other specific situations that require the use of special entries in the accounting of an enterprise.

Reasons for writing off fixed assets: examples and terms

A write-off act, a write-off order - both of these documents require indicating the reasons for writing off fixed assets (examples and terms will help you understand possible situations).

Order of the Ministry of Finance of the Russian Federation No. 26n dated March 30, 2001 states that if a fixed asset is removed from the organization’s fixed assets or cannot generate income for the organization, then its value must be written off.

Order of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2003, as a justification for the disposal of fixed assets, indicates that the object is not used on an ongoing basis for production or management purposes.

If we consider the write-off of fixed assets more globally, we can identify the following reasons:

• the organization sold the OS;
• the object was transferred to another organization free of charge;
• the main means was changed to another;
• due to physical or moral wear and tear;
• damage (partial or complete) due to an emergency;
• OS is used as a contribution to the capital;
• the object was stolen, lost or damaged, which was established only as a result of an inventory at the enterprise.

Depreciation of fixed assets

Any basic equipment (with rare exceptions) loses its quality characteristics and fails. Over time, the use of such equipment becomes unprofitable for the enterprise. The following types of wear are distinguished:

• Physical deterioration. This is the material wear and tear of the fixed assets used, as a result of which its properties and performance characteristics deteriorate.
• Obsolescence. This implies a depreciation of the OS due to the emergence of more technologically advanced and modern analogues, which leads to a reduction in production costs if they are used. This type of wear and tear is not always possible to predict, as it depends on the speed of technological progress. Sometimes equipment becomes obsolete after just a few years, and sometimes its use remains relevant even after decades. This parameter largely depends on the industry in which a particular fixed asset is used.

Physical wear and tear may coincide with service life. Then all costs of its acquisition will be fully amortized. If the wear and tear of the object occurred before the established period, then part of the cost will need to be taken into account when writing off.

Other reasons for decommissioning an OS

Wear and tear is not the only reason for writing off OS objects. For example, it may simply be sold to another company. In this case, not a write-off act is drawn up, but an acceptance and transfer act. If OS is used to make a contribution to the capital of another company, then the transfer and acceptance certificate is also used, in this case the cost of the objects is not included in expenses, but is recognized as financial investments.

An organization may lose fixed assets as a result of their theft or theft. Then further actions depend on whether it is possible to determine whether the responsible person is an employee of the organization.

There are many reasons for writing off fixed assets, each of them has certain regulations for further procedures, requires the attribution of incurred expenses to certain accounts, and, consequently, the preparation of appropriate entries.

Write-off of fixed assets due to their unsuitability for further use is not carried out without the use of appropriate documentary evidence. To provide evidence, the following documents are drawn up:

• acts of write-off (they contain information confirming that the asset is being written off);
• defective statements (they are needed to indicate the reasons and arguments indicating the impossibility of using the object by the enterprise).

Why do you need a defect sheet?

There may be several reasons why a defective statement for writing off fixed assets is used (the sample will help you correctly enter all the necessary information):

• explains why it is necessary to write off an OS object, approaching the issue of its use from an economic point of view;
• the use of information from it allows you to analyze the causes of failure of decommissioned equipment (this allows you to eliminate the identified causes in order to further avoid damage to the equipment and the need to write it off before the established service life);
• is evidence of the validity of the write-off of fixed assets from an expert point of view (such a document may be requested by the company’s shareholders, its investors or other interested parties to verify the legality of the write-off).

Mandatory details of the defective statement

The most important part of the defective statement is the indication of the facts due to which the fixed asset cannot be used at the enterprise, and its write-off must be carried out as quickly as possible. In order for all mandatory information to be displayed in the document, it must be compiled in accordance with a certain structure.

A correctly compiled defect report should contain the following data:

• name of the organization (full name is written);
• the structural unit to which the fixed asset subject to write-off is assigned;
• the composition of the commission that carried out the examination of the write-off object (information about all technical specialists is entered);
• an entry is made about the impossibility of further use of the fixed asset;
• information about all objects under study (the factory and inventory numbers are prescribed for each, the cost of the OS and the previously established planned period of its use are additionally entered);
• information about detected defects and identified malfunctions for each object;
• the commission’s conclusion on the need to write off objects due to the inexpediency of their further repair or sale due to the presence of serious faults.

After drawing up the document, all members of the commission must sign it.

Sample defect sheet

Conclusion

The write-off of fixed assets has many nuances and complexities that need to be studied before the start of the liquidation procedure for fixed assets. Knowing the procedure for writing off in accordance with specific reasons, drawing up transactions and the necessary documents, the organization will be able to correctly carry out the write-off, and in the event of an audit by the tax service, it will be able to provide all the papers confirming the legality and validity of the actions taken.