Form os 4 sample filling. Certificate of write-off of fixed assets - sample filling

Act of write-off of fixed assets– a document serving as the basis for deregistration of a fixed asset item. If a fixed asset is accepted on the basis of and , then for the disposal of an object the Ministry of Finance has developed unified act forms: form OS-4 - for one object, form OS-4a - for vehicles, form OS-4b - for a group of objects.

You can download write-off act forms at the end of the article. How to fill out the form correctly? As an example, let’s look at the execution of an act, form OS-4.

Sample act of write-off of a fixed asset object OS-4

The OS-4 form consists of three tables:

• The first table is filled out on the basis of the existing acceptance certificate of the object, which was drawn up when the OS arrived at the enterprise; this table contains general information about the object, service life, etc.
• The second table reflects the features of the object, the contents in it precious metals, this information can also be gleaned from the transfer and acceptance certificate OS-1, OS-1a, OS-1b.
• The third table lists the costs incurred in connection with the write-off of a fixed asset and its dismantling, while materials suitable for further use often remain, which are included as inventory items; the cost of these inventory items is also reflected in the third table along with the corresponding transactions accounting.

Act on write-off of fixed assets (form OS-4). Sample filling

The figure below shows an example of filling out a report for deregistration of a milling machine: the main characteristics of the equipment are indicated and its residual value is calculated.

The act of writing off a fixed asset object, form OS-4, is used to deregister any object, with the exception of a motor vehicle.

Let's figure out how to fill out the OS-4 form correctly. The completed sample act can be downloaded at the bottom of the article.

The write-off of vehicles is carried out on the basis, a group of homogeneous objects can be written off by drawing up an OS-4b act.

When accepting fixed assets for accounting, a transfer and acceptance certificate is drawn up. Filling out the OS-1 acceptance certificate form is discussed in detail, where you can download the form and a completed sample of the OS-1 form, you can download the form and sample of the OS-1a form at.

Next, the object is exploited until the moment it becomes unusable due to its physical or moral qualities. If the fixed asset is so outdated that it is not advisable to use it from an economic point of view, then the object should better be deregistered, that is, written off. Also, write-off is carried out in the event of an irreparable breakdown or if repairs turn out to be too expensive, in case of complete physical wear and tear (when the object is completely depreciated).

In all these cases, you should fill out the OS-4 write-off act (unless, of course, it is a motor vehicle).

The report is filled out by a commission that determines the condition of the object and the need for write-off.

Instructions for filling out the OS-4 form:

Sample filling OS-4a

Name: name of the organization that owns the OS.

Division: name structural unit, on whose balance sheet the item being written off is listed.

Write-off date: date of deregistration of the asset.

Basis: the document on the basis of which the OS-4 act is filled out - the number and date of the order to write off the fixed asset is indicated.

Financially responsible person: Full name and personnel number of the person responsible for the decommissioned object.

Act: the number and date of the act are indicated.

Reason for write-off: It is noted why the main product is not suitable for use.

Completing section 1:

1 – name of the fixed asset.

2, 3 – inventory and serial numbers of the OS.

4 – date of release or construction.

5 – date of acceptance for accounting.

6 – the period when the object was actually used.

7 – cost of fixed assets (initial or replacement), at which it is listed on the balance sheet of the enterprise.

8 – depreciation accrued as of the write-off date.

9 – difference between columns 7 and 8.

Completing section 2

The section of the write-off act is completed if the object contains gems, metals. The data can be taken from the transfer and acceptance certificate.

Here the commission’s conclusion on the need for write-off is written and the signatures of all commission members are affixed.

Completing section 3:

A list of costs associated with decommissioning an object, its dismantling and disassembly is provided.

1 – type of work performed.

2 – number and date of the document on the basis of which the work is carried out.

One of the types financial statements is the act of writing off OS groups. It is used in cases where it is necessary to write off an entire group of material assets attributed to the enterprise's fixed assets.

The document is drawn up at the enterprise in 2 copies, certified by the signatures of the commission members and the director, and then transferred to the accountant for further accounting work.

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The act of writing off groups of fixed assets is a type of document drawn up in the OS-4b form and taken into account by the accounting department as objects no longer suitable for operation. The document is applied equally with other acts: for fixed assets (form OS-4) and for vehicles (form OS-4a).

Purpose of the form

OS-4b refers to unified forms, and approved by Resolution of the State Statistics Committee No. 7 of January 21, 2003. Must be used for write-offs.

Unlike OS-4, this act involves the introduction of information about group objects. After drawing up an act on the write-off of groups of fixed assets, before handing it over to the accountant, the form must be signed by a specially created commission and approved by the director of the organization.

If one copy is to be transferred to the work of an accountant for further accounting, then the second is deposited with the responsible employee, whose authority is to control the safety of the OS. Employee based of this document can deliver the groups indicated in it to a warehouse, sell material assets and scrap metal.

Write-off is carried out in a situation where part of the OS legal entity recognized as worn out in terms of physical and moral indicators. The decommissioned objects cannot be further used, and their operation in the future is not economically feasible.

The basis for the write-off procedure is a separate liquidation order signed by the manager, as well as an act drawn up by the commission on the inadmissibility of the subsequent use of the specified fixed assets in the company’s activities.

Sample act on write-off of groups of fixed assets:

From an accounting point of view, the OS-4b form confirms the fact of disposal of a group of objects, as well as the write-off of the specified fixed assets from the corresponding account 01. The signing of the act serves as a reason for the accountant to stop accruing amounts for, as well as adjusting the base for calculation, starting from the month following the write-off procedure .

As a result of write-off, materials may appear in the organization that are suitable for further use in the process of supporting the activities of the enterprise. An example is the use of individual parts that, after decommissioning the operating system, are considered suitable. If available, the receipt of these components is registered at the expected prices. Acceptance is documented using Form M-11.

Information about the liquidation that occurred must be entered into the OS-6 inventory cards or reflected in the OS-6b book (used by organizations classified as small businesses).

Correctly filling out the act on write-off of groups of fixed assets

Like any accounting document, form OS-6b must be filled out in accordance with the approved requirements for preparation:

1. Particular attention is paid to correctly filling out information about the write-off date and the assigned personnel number.
2. The title page must contain information about the employee responsible for the liquidation, his last name and first name.
3. The tabular part of the form is filled in with information about the state of the OS groups of interest at the time of liquidation. If any object is written off separately, form OS-4 is filled out.
4. When specifying the name of objects, it is recommended to indicate its special parameters and differences.
5. The inventory number of the object, service life, cost (initial or replacement) are entered.
6. After depreciation is reflected in monetary terms, the residual value is determined.

The reason for the write-off must be mentioned (in the vast majority of cases, wear and tear is mentioned) physical indicators). If among the objects being written off there are materials that contain precious metals, they are indicated in a separate table along with the cost, type, and quantitative value.

The reverse side contains the conclusions adopted by the commission. In the text of the conclusion, conclusions are made regarding further suitability/unsuitability. Cases of repairs carried out previously are described and it is indicated that further restoration work is impossible due to resource exhaustion.

After entering information about the receipt of part of the material assets remaining after write-off and entering the result of write-off from the proceeds received from the sale.

Sample

When drawing up an act, it is important to reliably reflect information and provide full description, both written-off objects and their quantitative values: volume, cost.

The form consists of a text and tabular part, represented by the following parameters:

• group serial number;
• name of objects indicating distinctive characteristics;
• inventory number;
• actual service life;
• the cost of objects upon arrival or after restoration;
• accrued depreciation;
• residual value;
• information about the presence of precious metals in write-off items.

On the reverse side of the form, the commission draws up its conclusion on the exhaustion of the strength resource, making a decision on the further inexpediency of using the funds indicated in the tabular part and the impossibility of taking measures for further restoration for operation in the interests of the company.

Physical wear and tear is most often cited as the cause. At the end of the conclusion, a responsible employee is appointed who will carry out dismantling or liquidation, as well as further actions with the decommissioned objects.

After the conclusion, a description of the documents attached to the act on the liquidation of groups of objects is provided.

Below the conclusion, the form contains another tabular part, which contains information about all materials remaining after write-off that arose during the write-off process (liquidation and dismantling). The table reflects the fact of receipt of financial assets formed after write-off.

In addition to the description of the received materials (parts, components), the following information is entered into the tabular part:

• deep document on the basis of which the material was received ( receipt order) and its number;
• date of document preparation;
• name of material assets;
• quantity and unit of measurement;
• individual unit price and total cost;
• information regarding correspondence of accounts.

After reflecting all the information about the receipt, a record is made of the receipt of revenue as a result of delivery, indicating the contract value. A note is also made that the write-off is noted in the corresponding inventory cards for accounting for the enterprise's operating assets.

When filling out the form, certain rules are followed. Thus, when making a record of the original cost at the time of registration for objects that were subject to revaluation, information about the replacement cost based on the results of the revaluation must be reflected. If the object has not been subjected to this procedure, the initial cost at the start of accounting is entered.

When entering information in the columns about the amounts of accrued depreciation or depreciation, the total value of depreciation charges from the moment the fixed asset was put into operation is reflected.

If it is necessary to indicate the costs incurred during the liquidation and the value of the values ​​received (during disassembly, dismantling work during the liquidation of groups of objects), the information is entered in the second section of the form.

An act in the OS-4 form is used in cases where there is a need to deregister an item of fixed assets due to its write-off due to unsuitability, moral or physical wear and tear. In this article, we suggest downloading the form for the act of writing off fixed assets, form OS-4, and a sample of how to fill it out.

Form OS-4 does not apply to vehicles for which a separate unified form is used for write-off.

An item of fixed assets must be deregistered if its useful life has expired. If the object is broken or damaged, and the funds that could be spent on repairing it are not worth spending, it is more profitable to buy a new one. Another reason for writing off an object can be obsolescence, when the object also requires updating, and it is more profitable and convenient to buy a new object than to modernize an old one to modern realities.

If an object leaves the organization due to transfer to another owner, for example, in the process of sale, donation, exchange, then this procedure is formalized. Internal movements of an object between departments are documented.

Sample of filling out the act of decommissioning OS-4

The act is drawn up upon approval of the manager’s order on the need to carry out this procedure. During the write-off, its residual value is written off from the accounting account in which the object is recorded (account 01). This cost is included in the expenses of the organization. A note is made about the write-off of the object.

In the OS-4 act, on the first page you need to indicate the documentary basis for deregistration of the fixed asset - details of the order to write off the fixed asset, information about the MOL and the date of deregistration of the object are also indicated. The reason for the write-off must be written down, which can be taken from the write-off order.

The table provides data on the fixed asset being written off - its name, identification numbers, service life, initial and residual value, as well as depreciation charges.

The second section provides the individual characteristics of the fixed asset being written off; this data can be gleaned from the transfer and acceptance certificate drawn up when the object was accepted for accounting.

The third section provides data on the costs incurred by the organization in connection with the write-off procedure. These costs include not only the residual value of the OS, but also the costs of dismantling and disassembly. At the same time, after dismantling, there may be parts and components left that can be useful in the activity; they are accounted for at their cost. The result of writing off fixed assets will consist of the costs incurred and revenues in connection with the capitalization of individual parts of the dismantled fixed asset.

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 transport. 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:

1. Name – the name of the company that owns the OS object.
2. Division - the name of the division of the company on whose balance sheet the object subject to write-off is located.
3. The date when the object was deregistered.
4. 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.
5. Financially responsible employee - full name, as well as personnel number of the employee who is financially responsible for the asset being written off.
6. Act number and date of its formation.
7. 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.