The property on the balance sheet of the organization wears out sooner or later. This can happen both before the end of the useful life and after it. As a rule, such fixed assets must be written off the balance sheet. This is done after the inventory, that is, after checking the property. All results are documented in an act of writing off fixed assets.
Instructions
Step 1
First, it should be said that the act of writing off the fixed assets in the form No. OS-4 is drawn up by a commission, the composition of which is appointed by order of the head of the organization. This may include employees such as an accountant, technologist, engineer, and others.
Step 2
Draw up an act in two copies, one of which is transferred to the accounting department for further accounting, and the second - to the person responsible for the safety of this inventory object.
Step 3
First, fill in the "header" of the form, that is, write the name of the organization in full, for example, Vostok Limited Liability Company. Specify the name of the structural unit in the line below.
Step 4
On the right side of the form, you will see a small plate, it must be filled in according to the name, that is, indicate the information on the write-off date, document number. Please note that this information must be completed at the end.
Step 5
Then to the left you will see two lines in which you need to enter information about the materially responsible person and the basis for drawing up this form, for example, an order.
Step 6
After that, indicate the serial number and the date of drawing up the act of writing off the asset. On the line below, write the reason for the disposal of the property - for example, physical wear and tear.
Step 7
Next, proceed to filling out the tabular section of the form. To do this, you will need a technical passport, an inventory card for this object, as well as balance sheets (OSB) for accounts 01 and 02.
Step 8
In the first column, indicate the name of the property to be written off, it must correspond to the name indicated in the inventory card. After that, write down the stock and serial number, as well as the date of manufacture and commissioning.
Step 9
In the sixth column, indicate the actual period of use of this fixed asset. Fill in the next column according to the SALT account 01, that is, write down the initial cost or replacement cost. In the eighth column, indicate the amount of depreciation, which you can see in the OSV on account 02. The residual value is the difference between the eighth column and the seventh.
Step 10
Fill in the second section of the form if, when writing off the fixed asset, there are any working parts left that can be used in the future in the process of work. Just below the table, members of the commission must put their signatures.
Step 11
In the third section of the form, indicate the costs that arose when writing off the OS. For example, dismantling, liquidation. Summarize below and sign with the head of the organization.
Step 12
After that, the manager must familiarize himself with all the data and on the first page approve the form by signing and putting the date.
