Furniture that is on the balance sheet of an enterprise or organization cannot be thrown away just like that. First you need to remove the furniture from the balance, that is, write it off. And this requires good reasons and a properly drawn up package of documents.
Each piece of furniture has an inventory number. This can be a separate number for a high-value item, or one number for a group of items with a small value. As a rule, once a year, an inventory is carried out at the enterprise, that is, checking the available furniture, comparing the actual amount of furniture with that declared in the inventory list. The inventory list is provided by the accountant of the enterprise, who conducts the inventory.
The average lifespan of modern furniture is 5 years. After this time, the furniture can be written off the balance sheet of the company. Also, furniture that has become unusable due to violation of operating conditions is subject to write-off. In addition, the furniture has a warranty period, after which it can also be written off, if there are good reasons for this.
To write off furniture, the head of the enterprise appoints a commission by a special order. Such a commission is usually appointed for a period of up to 1 year. This commission is holding a meeting to consider the issue of decommissioning furniture. In confirmation of the meeting of the commission, a protocol is drawn up. The minutes of the meeting of the commission for the disposal of fixed assets must indicate:
- full name of the enterprise;
- chairman and composition of the commission;
- agenda: write-off of financial assets;
- a list of the company's inventory to be written off with an indication of the inventory numbers, quantity;
- voting results: number of votes in favor, number of votes against, unanimously, etc.;
- the decision of the commission.
Each of the members of the commission must put a personal signature under the data entered into the document.
In addition to the minutes of the commission meeting, the package of documents for writing off furniture includes a defective act, an act for writing off non-financial assets and an appraisal report.
The defective act also indicates the full name of the enterprise, the surname and initials of the head of the enterprise, the composition of the commission, the name of the fixed assets submitted for write-off, as well as the reasons for the write-off. Such reasons include defects that have arisen during long-term operation:
- deformation of the metal frame;
- irreversible effect of corrosion on metal elements of furniture;
- cracking, delamination, swelling, deformation of wooden parts of furniture;
- burnout, deterioration of furniture upholstery fabric;
- the formation of tears, scuffs;
- the formation of non-removable stains on wooden, metal parts of furniture, as well as on the fabric of the upholstery of upholstered furniture;
- dents, felting of printed material;
- chips, scratches, cracks on the working surface;
- loss of aesthetic properties;
- deterioration of fasteners, door hinges, defects in spike joints, cracking of wooden dowels, loosening of nodal joints, etc.
Also, an act of valuation of fixed assets must be drawn up, which reflects information about the waste obtained as a result of disposal that can bring income to the enterprise. In most cases, these are chips and scrap metal. The act indicates the amount of materials received, their price and total cost.
The act on the write-off of intangible assets, which is drawn up on a standard form, indicates:
- the name of the fixed assets presented for write-off,
- inventory number,
- year of commissioning,
- number of months of operation,
- number of units of fixed assets,
- book value of property, plant and equipment,
- Business name,
- the name of the financially responsible person.
In the defective act, the assessment act and the write-off act, the members of the commission must put a personal signature with a transcript.
A complete package of documents for the write-off of furniture of the enterprise, including the minutes of the meeting of the commission, the defective act, the act of assessment, the act of writing off non-financial assets, signed by all members of the commission, the chairman of the commission, with the seal of the company is submitted to the accounting department of the company, where the final decision is made and sent to the unfitness of the furniture is removed from the balance sheet of the enterprise.
