The process of deregistering an asset must be accompanied by the execution of a special document. This document is an act in form OS-4. You can learn more about it from the following article.
With the help of this act, they write off the write-off of OS objects that have become unusable from the organization’s register. This form is used to write off any objects except vehicles. To write off a vehicle, a separate form is used - OS-4a.
Composition of the form
This form consists of a title part and three sections (tables):
The form of the act in form OS-4 is given below.
How to fill out the title section
The title part of the document is filled out as follows:
- Name – the name of the company that owns the OS object.
- Division - the name of the division of the company on whose balance sheet the object subject to write-off is located.
- The date when the object was deregistered.
- Basis - a document (order) on the basis of which an act for writing off fixed assets is generated, its number and date of completion are written down.
- Financially responsible employee - full name, as well as personnel number of the employee who is financially responsible for the asset being written off.
- Act number and date of its formation.
- Reason for write-off - indicates why the object is unsuitable for use.
How to fill out the first section
This section is a table that is filled out according to the following rules:
- 1 – OS name;
- 2 – inventory number;
- 3 – serial number;
- 4 – date of construction or production of the object;
- 5 – date when the object was accepted for accounting;
- 6 – period of actual operation of the OS;
- 7 – the price of the object (current or primary), at which it is listed in accounting;
- 8 – depreciation size;
- 9 – difference between the values of the seventh and eighth columns.
How to fill out the second section
This section of the OS-4 act is filled out only when the OS object contains a drag. metals and precious metals stones. This information can be taken from the transfer and acceptance certificate.
Also, the section specifies the commission’s conclusion on the need to write off the operating system. After this, the commission members certify the conclusion with their signatures.
How to fill out the third section
This section is intended to list the costs of decommissioning the OS, its disassembly and dismantling. To be filled out as follows:
- 1 – type of work performed;
- 2 – number and date of generation of the document on the basis of which the work is performed;
- 3 – the amount of expenses for these works;
- 4, 5 – box numbers. accounts to record these expenses.
Also, the section indicates a list of income from write-offs. Some receipts can be capitalized as inventory items.
Write-off results – income or loss from write-off of objects. To calculate this, the amount of revenue is subtracted from the amount of expenses.
When carrying out this procedure, a special document is drawn up.
In this block, we will analyze the rules for drawing up the act of writing off the unified form OS-4, and whether it is necessary to use it.
The form refers to the primary documentation detailing the process of cancellation of the OS. According to information from the act:
- are committed entries in;
- certain accounting entries.
OSes are written off when there is documentary evidence of their unsuitability or the end of their useful life.
The director of the organization approves and gives an order to form a commission that controls the process and signs the relevant act.
Basic the reason for deregistration of an OS object is its unsuitability for various reasons. For example, there was a fire in the organization and the equipment was damaged.
Who fills it out?
Before decommissioning an object, it is inspected, upon which a statement is drawn up.
When the OS is confirmed to be unsuitable for use, the write-off process is launched and a corresponding report is issued.
His compilation is also carried out by the commission that conducted the property survey.
The team must include at least 3 people.
You can include here heads of various departments and third party experts.
The document is issued only after a thorough inspection of the written-off fixed asset. All commission members must affix their visas to the document.
If one of them does not want to sign, a special note is made about this.
Filling procedure
Fill out the act is allowed in any form or in a form approved by the company. But, most companies use the unified OS-4 form.
Such an act can be filled out for one or several objects at once.
Basic rules for filling out the OS-4 form:
The top of the form includes the following information:
- Company name;
- form code;
- grounds for drawing up the paper;
- the write-off date is indicated;
- FULL NAME. mat. responsible person;
- Director's visa and signature date.
The main part of the form should consist of 3 tables. Before each of them you need to write down the reason for writing off the object.
Let’s say: the fixed asset is outdated, incorrect operation of the equipment, damage as a result of an accident, etc. The contents of the tables should be as follows:
|
Information about the state of the object being written off |
|
|
OS characteristics |
|
|
Cost information |
|
Under the second table are the conclusions of the commission members about the results of the inspection of the OS. The accompanying documents are also listed here and the composition of the commission is prescribed.
Under the final table, the results of the write-off are written down in detail, and the visa of the chief accountant is also affixed.
The act can be filled out by hand or printed on a computer (other printing equipment).
Important! The signatures of the commission members and the director must be “living” (original).
When the OS-4 form is filled out manually, a black or blue ballpoint pen is used. Using a pencil to fill out a document is unacceptable. Errors and corrections in such documentation are not permitted.
Unified Form OS-4 is compiled in two pieces. One of them is transferred to the accounting department. Based on it, the department employee reflects the write-off and transfers it to the warehouse for disposal.
If necessary, you can make copies of the document.
Examples of reasons for disposal of an asset
The reasons for writing off a fixed asset can be varied.
The main reasons for disposal are:
- the main tool is outdated,
- the object was subject to improper operation,
- The OS is damaged as a result of accidents, natural disasters or fire,
- the operating time of the facility has been completed and under other similar circumstances.
What to write in the line “write-off results”
In the line about the write-off results denotes the monetary value of the loss as a result of deregistration of a fixed asset. Let’s say “the loss is two thousand rubles.”
Download free form and sample in word
New form "Act on write-off of fixed assets" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7.
More information about the use of the form "Act on write-off of fixed assets":
- The procedure for writing off fully depreciated fixed assets from the balance sheet
For the write-off of fixed assets (N OS-4), which is approved by the resolution of the State Statistics Committee of the Russian Federation...
- The procedure for revaluing fixed assets using a coefficient
It is necessary for any option of revaluation of the OS. 4. In the order for revaluation...
- Documentation of operations for accounting of fixed assets
Reconstructed, modernized fixed assets objects OS-4 Act on write-off of fixed assets (except for vehicles) (form No. OS-4); · Act on write-off of motor vehicles...
- Methods for generating production costs
24 Materials - 12,000 Depreciation of fixed assets - 4,000 General production expenses - 6,000 ... 45 - Materials 10,000 - Depreciation of fixed assets 4,000 - General production expenses 15,000 ...
- We write off OS in a simplified manner: Should we recalculate tax expenses?
When writing off an item of fixed assets using the “income-expenditure” simplified tax system, you should check whether it is necessary to recalculate the tax base for all periods from the date of its acquisition, removing the cost of the fixed assets and including expenses in the form of depreciation. Let's look at the issues related to this. When writing off an item of fixed assets using the "income-expenditure" simplified tax system, you should check whether it is necessary to recalculate the tax base for all periods from the date of its acquisition, removing the cost of the fixed assets and including expenses in it...
- Reflection of the company's business operations in accounting
The write-off is formalized by an act in form No. OS-4 (approved by the Resolution of the State Statistics Committee of Russia dated...
- We write off old office equipment
Funds) is compiled according to Form N OS-4 (approved by a resolution of the State Statistics Committee of the Russian Federation from... decommissioning of an OS object, Form N OS-4, approved by the head of the organization. In the act... of low-value property, Form N MB can be considered an analogue of Form N OS-4. .. funds" of the act of form N OS-4. Based on the act of seizure...
- Internal alarm systems
Accepted for accounting as part of OS 4,101 34,000 4,106 ...
The write-off of fixed assets is documented by a write-off act. Standard forms for this document have been developed, one of which will be discussed in detail in this article. Here you can download the write-off form in form OS-4, which is used for the disposal of any fixed asset item, with the exception of transport. For vehicles, fill out.
Act of write-off of fixed assets OS-4 form – (excel)
As an example, we filled out form OS-4; a completed sample act of write-off of fixed assets can be downloaded from the link at the bottom of the article.
The decision to write off an object is made by a special commission, which conducts an inspection and determines how suitable the object is for further use and how feasible it is from an economic point of view. If it is decided to write off a fixed asset due to physical wear and tear, 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, a fixed asset should be written off if its validity period has completely expired.
The accounting entry regarding the deregistration of an object is carried out on the basis of a write-off act.
In order to be able to write off OS, you must have an order, an order from the manager, which will serve as the basis for drawing up the OS-4 act.
Sample of filling out the act of write-off of fixed assets OS-4
In the title part of the OS-4 form, write the name of the organization that owns the OS, the department from which 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 wear and tear, breakdown, etc.
In the first table of the OS-4 form, you should fill out information about the object as of the date of write-off - information to fill out can be found in the inventory card of the object (you can download a sample of the OS-6 inventory card, the OS-6b inventory book).
Column 9 includes the residual value of the object at which it is written off (the difference between the original 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 for 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 filled out by the 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 proceeds from write-off.
Spare parts, parts, materials that remain after the dismantling of the facility can be taken into account if it is possible for their further use.
All organizations are required to keep records of fixed assets and conduct monthly, quarterly and annual reports on various types of activities.
Drawing up an OS-4b write-off act is one of the accounting procedures that is practiced in organizations.
The unified form of the act OS-4b was approved. The document must be completed in case of write-offs of groups of homogeneous objects.
This form differs from other forms of the act in that it describes the group affiliation of fixed assets. That is, in the form you can combine data about, combined according to any criterion.
Two copies are created at once, one of them is transferred for storage to a specially authorized employee who is responsible for monitoring the OS.
Drawing up a unified form OS-4b necessary for writing off groups of similar fixed assets.
Assets are written off only in cases where the material value loses its significance and the asset wears out. This value judgment is determined on the basis of moral and physical indicators.
The peculiarity of such funds is termination of their operation and further use, since they have a worn-out appearance and cannot be used.
If we consider the write-off procedure from an accounting point of view, then this is a disposal of assets with mandatory documentary evidence. Objects are deregistered and subject to either destruction.
Who does it?
In order to establish that a certain group of fixed assets has become unusable, a commission is created.
It is this commission that is responsible for documenting and finalizing the OS-4b act.
After the form is filled out and endorsed by all members of the write-off commission, the act is sent to the manager for signature. Without the consent of the manager, the document will be considered invalid, so his participation is mandatory for this procedure.
In addition to drawing up the act, a procedure for drawing up is also necessary. Based on this document, the commission carries out its professional activities.
The commission includes at least 3 people. A prerequisite for them will be work at this enterprise and an official position confirmed by an employment contract.
However, there are cases when a person who has knowledge in this area or has a suitable education can become a member of the commission. This candidacy is approved by the head of the organization.
How is the unified form OS-4b filled out?
The unified form OS-4b is not mandatory for use.
A similar document can be developed independently in the organization.
You can also supplement the already established form with those details that the company considers necessary.
It is easy to draw up the document, as there are section names and empty fields under them that need to be filled out. By analyzing only the section titles, you can fill out the document yourself.
Data to be filled out on the front side of the act:
- the conclusions that the commission made - the need and reasons for writing off groups of fixed assets;
- signatures of the commission members.
If, during write-off, spare parts remain from groups of objects, parts that can be entered into the warehouse, then information about their quantity and cost is entered into a special table.
As a result, the final result of the write-off procedure is summed up.
Download the form and sample filling
conclusions
Resolution of the State Statistics Committee No. 7, January 21, 2003 a unified certificate form OS-4b was approved.
