Act on write-off of motor vehicles. Act on write-off of fixed assets Act on write-off of motor vehicles form OS 4a form

Sooner or later, any company property must be written off.

The need to carry out a procedure of this nature arises in a situation where fixed assets cease to generate income.

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Registration of a write-off act is required when there is a need to deregister fixed assets from the balance sheet enterprises.

The latter includes almost any property of the company expressed in non-monetary form.

It is important to consider that for write-off of vehicles a special form must be used - OS-4a.

The document is drawn up in several copies. One remains with the warehouse employees, the other is transferred to the accounting department to make changes to the relevant accounting.

Form OS-4a is used in a situation in which the car becomes unusable. It is important to note that this form applies only if the OS is a motor vehicle.

For the rest of the property, a different sample deed is used - or

The need to create a special unified form is due to the presence of a significant number of characteristics of vehicles. Among these it should be noted:

deregistration information in the traffic police;
information about vehicle mileage;
details details object, its numbers, etc.

Who does it?

An act drawn up in the OS-4a form, filled out by the specialist responsible for performing such actions T.

In this case, this could be an employee of the accounting department.

This necessity is due to the fact that any actions that are carried out with fixed assets must be reflected in accounting and tax accounting.

It is important to note that before writing off a vehicle , a special. It must include at least 3 people. The purpose of its creation is to determine the need to write off the car and assess its condition.

The commission is being formed after the relevant order is issued, issued by the head of the company.

Only after the members of the commission conclude that it is necessary to write off the vehicle, an act of the unified form OS-4a is drawn up.

Upon completion of the assessment of the condition of motor vehicles members of the commission draw up a special, which displays information about the results obtained.

It is transferred to the management of the company. Situations may arise in which members of the commission have doubts about the need to write off motor vehicle property. Such problems are solved by company leaders.

Detailed filling out of the unified form OS-4a

At the beginning of the act, general data is indicated. Among these, the following should be highlighted:

information about the company that owns the vehicle - its full name and legal form;
date of drawing up the act and its serial number;
position and initials of the person responsible for approving the act;
characteristics of the vehicle - registration, inventory, serial number, its model;
the reason why there was a need to write off the car;
Full name and position of persons bearing financial responsibility (if any).

The further part of the act consists of tables. Each of them contains certain information.

Table 1.

It contains the following information:

Table 2.

In it financial characteristics are reflected. Among these, the following should be highlighted:

the cost of the car at the time of start of use in the company;
depreciation amount;
residual value of the car.

Table 3.

Includes information about the main characteristics of the car. These include:

data from the vehicle passport;
any information about the vehicle (at the discretion of the company management).

Information about the chassis number and engine of the vehicle is indicated. The weight of the vehicle, its capacity and carrying capacity are also described.

If included in the property precious materials present, a note is also made about their quantity and characteristics.

At the end of the table, the members of the commission enter a conclusion on the need to write off the car. At the same time, they leave their personal signatures on the document.

Table 4.

It includes information about the elements of the vehicle, which are suitable for further use.

Information about the name of such parts, their quantity and main characteristics is provided.

Table 5.

Includes expense data, which the company incurred in connection with the write-off of the object.

At the end of the tables the initials and positions of the members and the chairman of the commission are also indicated.

Act on deregistration of motor vehicles, form OS-4a, is intended for registration of the procedure for deregistration of motor vehicles. Filled out based on the write-off order.

This form is intended exclusively for writing off cars and other vehicles. For other fixed assets, the OS-4 act form is used, the detailed completion of which is discussed in - here you can download the OS-4 form and a sample of its completion.

For a group of homogeneous objects, a write-off report is filled out in form OS-4b.

Instructions for filling out the OS-4a form:

The act form consists of five sections.

Sample filling OS-4a

Filling out the title page of form OS-4a:

The filling procedure is identical to filling out the title page of the OS-4 form. The name, make and model of the vehicle are specified. The reason for write-off may be moral or physical wear and tear (partial or complete).

Data for filling out individual lines of the sections below can be taken from or a group of objects - OS-1b.

Filling out the first section of the write-off act:

1 – year of manufacture of a car or other vehicle.

2 – month and year of commissioning.

3 – the date when the car was accepted by the accountant for accounting.

4 – date of major repair, if carried out.

5 – date of deregistration with the traffic police, while the traffic police issues a document confirming that the vehicle has been deregistered; this document must be attached to the OS-4a deregistration act form.

6 – mileage since the start of use in kilometers.

7 – mileage since the last major overhaul.

Filling out the second section of the OS-4a form:

1 – the cost at which the car is listed on the account 01 – the initial or replacement cost.

2 – depreciation accrued on the date of write-off for the car.

3 – difference between columns 1 and 2.

Filling out the third section of form OS-4a:

1 – serial number of the entry in the table.

2, 3, 4 – identification numbers of the vehicle and its parts (passport, engine and chassis).

5 – load capacity in kilograms and capacity in people.

6 – vehicle weight according to the technical passport.

Conclusion of the commission: as you know, the decision to write off a vehicle is made by a special commission that inspects the vehicle, determines whether it can be repaired, and the same commission fills out the write-off act OS-4a. In this field, the commission writes its opinion on the need to remove the vehicle for a specific reason. It is also noted how the object will be written off.

List of documents: a list of documents is provided that are attached to the write-off act, for example, a defective statement, an instruction manual and others.

Each member of the commission puts his signature on the OS-4a form.

Filling out the fourth section of act OS-4a:

The remaining parts from a car or other vehicle can be placed in a warehouse.

1, 2, 3 – part numbers, unit.

4 – part name.

5 – unit of measurement.

6 – number of parts or assemblies being capitalized.

7, 8 – price per unit and the total amount at which parts are accepted for accounting.

Filling out the fifth section of form OS-4a:

Information about the costs and revenues associated with the write-off and dismantling of the vehicle.

1 – type of work related to the write-off of a vehicle.

2- number and date of the document on the basis of which these works are carried out.

3, 4 – corresponding accounts involved in accounting for the costs of these works.

Almost all organizations use vehicles in the process of functioning. They are accounted for at their original cost (the amount of purchase costs). An inventory card is created for each vehicle, which then records all changes affecting it.

Even with careful treatment of vehicles, their service life is relatively short - 6-7 years, after which a decision is made to write them off. A vehicle is written off by the organization if it becomes unusable as a result of accidents, wear and tear, or violation of the relevant conditions of use.

To record the write-off of vehicles, an act is drawn up in the OS-4a form.

	Form OS-4a form

At the bottom of the article you can download a sample of filling out the OS-4a form when writing off a car.

Form OS-4a is used exclusively for vehicles; for other fixed assets, it should be filled out.

The decision to write off a vehicle is made by a commission specially created by the head of the organization. She assesses the physical condition of the vehicle and decides whether it can be repaired. If it is subject to repair, but the repair is expensive and it is not profitable for the organization, then the object is deregistered.

Based on the results of the inspection, the commission draws up two copies of the OS-4a write-off act. One is for the employee who is responsible for the safety of the vehicle, the second remains in the accounting department.

If a car leaves the enterprise not as a result of moral or physical wear and tear, then it should not be written off, but deregistered on the basis of the transfer and acceptance certificate OS-1, the form and sample of which can be downloaded.

Sample of filling out the act on write-off of motor vehicles OS-4a

At the top of the act, Form OS-4a, the full name and corresponding structural unit of the organization, the document number, the date of preparation, the reason for the write-off and the financially responsible persons are indicated.

The first section of the OS-4a form contains basic information about the funds being written off.

The second indicates a brief description of the fixed asset object, that is, the vehicle’s technical passport number, engine number, chassis, load capacity, capacity, weight of the object.

In the “Information about the cost of the vehicle” section, you must indicate the original cost of the car, the amount of accrued depreciation and the residual value.

After the commission has completed the sections, a conclusion is drawn up on the need to write off the vehicle, the reasons are indicated and the necessary documents are attached.

Some parts and components of a vehicle can be dismantled and taken into account after liquidation. Information about them and their cost are indicated in the fourth section of the OS-4a write-off act form.

Vehicle write-off act (OS-4A)– a unified document for recycling (writing off) an organization’s vehicle. In this article we will analyze the features of its design and provide a form and a sample to fill out.

Where is the vehicle write-off act used?

A vehicle breakdown that cannot be repaired.
Any type of wear.
The vehicle is defective beyond repair.

At the same time, in order to assess the degree of wear and tear and unsuitability of the transport for further use, an assessment is carried out by a special authority. The manager of the company writes an order to write off an object (you can find this example here). The commission fills out Act OS-4a in 2 copies, where the first is given to the accountant, and the second remains with the chairman of the expert commission (appointed by the head of the organization). The results of writing off the car are reflected in the inventory card for recording fixed assets in the form: OS-6, OS-6a or OS-6b. You can download a sample inventory card in this article: “ “.

How to fill out an OS-4A vehicle write-off report?

Completing the first cover page of the document

It is important to indicate the name of the company or department here.
Number and date of document creation.
Indicate the name and serial number of the vehicle.
The reason why the write-off occurs.
Vehicle license plates.
Initials and position of the manager.

Section 1. General information about the vehicle

Section 1 reflects general information about the decommissioned vehicle: year of manufacture, date of start of operation, date of registration, date of major repairs, date of deregistration from the State Traffic Safety Inspectorate, mileage (mileage) since the start of use or repair.

Section 2. The cost of the car as of the write-off date

This section describes the cost characteristics of the car: initial price, replacement price after revaluation, depreciation at the time the vehicle was started to be used, residual value at the date of write-off.

Example of filling out the title page

Section 3. Brief description of the fixed asset object (object indicators)

The section briefly reflects the characteristics of the vehicle to be written off: serial number, title, engine and chassis numbers, load capacity, weight, precious material content (in equipment and electronics). An important point of the document is to record the fact of the decision of the expert commission to evaluate the vehicle.

Example of filling out car characteristics

Section 4. Accounting for dismantled parts

This section indicates all dismantled parts of the vehicle: their license plates, quantity and cost.

Section 5. Costs incurred when writing off a vehicle

All costs for writing off a vehicle are reflected: type of dismantling work, corresponding type of documentation, corr. invoices, amount of costs, documentation on acceptance of the part for registration, name of the part and its number, quantity, cost of all, accounting entries. After this, the final data on the write-off of the vehicle is recorded, taking into account the residual price of the object, the price of the disassembly work done and the amount of parts used.

Example of filling out form OS-4a

The act of decommissioning a vehicle (OS-4A) is a standard form, when filled out, the disposal of the institution’s vehicle is carried out. This article will present the rules for filling out the document, a template of the act and a sample drafting.

Highlights

A report is drawn up when it is determined that the transport has become unusable and poses a certain threat during further operation. The document is drawn up by the commission after examining the transport. Based on the results of the survey, an act for writing off the vehicle is drawn up in the OS-4a form.

The document is drawn up in 2 copies, certified by the commission members, approved by order of the head of the institution, and signed by the management of the enterprise.

One copy is sent to the accounting department, the other is given to the person who reports to the transport or to the chairman of the commission. Based on the act, the responsible person delivers the suitable elements and the scrap metal remaining after write-off to the warehouse.

When filling out the form, in the 1st section, data on transport is filled in, displaying the revaluation and the cost of restoration as a result of repairs performed (if any). For vehicles that have not undergone revaluation, data on the initial cost at the time the vehicle is registered in the accounting department is entered.
In the 2nd section “Accrual of depreciation (wear and tear)…” the amount of calculated depreciation from the time the vehicle was put into operation is displayed.
The 3rd section is intended for entering information about the technical characteristics of transport.
In the 4th section “Data on registration ...”, data on the cost of parts and assemblies suitable for further use after disassembling the vehicle and entering the warehouse is filled in.
The costs of disassembling a car are displayed in the 5th section “Cost data...”
At the end of the document, the amount to be written off is entered and a signature is placed. accountant.

Information about the results of liquidation is entered into the inventory card (journal) for accounting for fixed assets (form No. OS-6)

Where is the vehicle write-off act used?

An act for writing off a car is drawn up when:

A vehicle breakdown that cannot be repaired.
Any type of excessive wear.
In the event of a defect in vehicle components that cannot be restored.

At the same time, to assess the level of deterioration and unsuitability of the vehicle for further use, the vehicle is inspected by a special commission with the participation of highly qualified specialists.

The head of the automobile enterprise issues an order to remove the vehicle from the institution’s balance sheet, based on the OS-4a liquidation act signed by the commission members. The document is filled out in 2 copies, with one copy being submitted to the accounting department and the other to the chairman of the commission. The results of the liquidation of the vehicle are noted in the OS inventory record card in accordance with the OS-6 form.

(Video: “Filling out the vehicle decommissioning act”)

Example of filling out an inventory card

How to fill it out correctly

The OS 4a form consists of 3 pages, the title page, which contains the 1st and 2nd sections. The second page contains the 3rd section and the third page contains the 4th and 5th sections.

The cover page of the form is filled out as follows:

Automotive company name.
Document number and date of creation.
Name and serial number of the vehicle.
Base for disassembly.
Vehicle license plates.
Position and full name of the chief.

Section 1. “Information about the technical condition...”

This section displays information about decommissioned vehicles:

Year of release.
Start time.
Registration time.
Time for a major restoration.
Time of deregistration with the traffic police
Mileage of the vehicle since the start of work or after repair.

Section 2. “Information about the cost...”

This section displays the cost parameters of the car:

Starting price.
Cost of restoration after revaluation
Depreciation charges at the start of operation of the vehicle.
Residual price for the disassembly period.

Section 3. “Brief description...”

Here is a brief description of the technical parameters of the vehicle to be liquidated:

Number in order.
Engine and chassis numbers.
Load capacity.
Weight of the vehicle.
Availability of precious metals.

An important point in the document is the fact that the car was assessed by specialists.

Section 4. “Information on acceptance... of dismantled parts...”

This section displays dismantled transport elements:

License plates of parts and assemblies
Number.
Price.

Section 5. “Information on costs...”

Here you need to display the costs of writing off transport:

Disassembly steps.
Type of documentation and date of disassembly.
Corresponding accounts.
Disassembly costs.
Documents for the receipt of parts.
Name of parts showing number, quantity, cost.
Accounting entries.

At the end of the page, data on losses and the amount of capitalized parts are displayed. Then the document is signed by the chief accountant.

Example of filling out the 3rd page

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