When a fixed asset is sold by an enterprise, its value must be written off from the accounting records. This is beneficial for the organization, since in this case the amount of the corporate property tax will be reduced. And if there is even an unused, for example, a vehicle, the tax is still charged on it.
Create a commission to control the sale of fixed assets. The commission is required on the basis of clauses 77–81 of the Methodological Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n Its structure must necessarily include the chief accountant of the enterprise and financially responsible persons. The commission is approved by an order signed by the head of the organization.
At the time of the sale of the fixed asset, draw up a sales contract Also, in accordance with the decree of the Goskomstat of Russia dated 21.01.03, N 7), issue the Act on the acceptance and transfer of the object of fixed assets in two copies. Acts are signed by the buyer and the supplier.
In the act, indicate the following data: the date and number of the act, the name of the fixed asset based on the technical passport, the manufacturer's name, the place of transfer of the asset, the inventory number of the asset, the period of use of the asset and the actual service life, other characteristics of the asset.
Based on the data of the acceptance certificate, make an entry in the inventory card of the fixed asset object.
Since the sale of a fixed asset is subject to VAT tax, please issue an invoice to the buyer. Charge VAT on the amount of the sale in accordance with paragraph 1 of Article 146 of the Tax Code of the Russian Federation. Display the amount of accrued VAT in accounting for the credit of account 68.
Stop depreciation from the next month after the sale.
Open the subaccount "Disposal of fixed assets" on account 01. This is necessary to reflect the disposal of property in accounting. Record the income from the sale of fixed assets as part of other income on the credit of account 91. Expenses related to the sale of funds (transportation, packaging, storage), take into account as part of other funds on the debit of account 91. Do this at the time of the sale of the object.
In accordance with paragraph 31 of PBU 6/01, the income and expenses associated with the sale of fixed assets should be reflected in the accounting in the same reporting period in which they were sold.