Accounting. Documentation of fixed assets (the most important)

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Accounting. Documentation of fixed assets (the most important)

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47. Documentation of fixed assets

Capitalization of fixed assets is carried out on the basis of Act on the acceptance and transfer of fixed assets (except for buildings, structures) (form No. OS-1).

The act of acceptance and transfer of the building (structure) (form No. OS-1a) the transfer of buildings and structures is formalized.

For the transfer of a group of homogeneous objects, a The act of acceptance and transfer of groups of fixed assets (except for buildings, structures) (form No. OS-1b). These documents are approved by the heads of the receiving organization and the delivering organization and drawn up in at least two copies. The act is accompanied by technical documentation related to this object.

Invoice for the internal movement of fixed assets (form No. OS-2) is compiled for the internal movement of fixed assets. Issued by the sender (transferring party) in three copies, is signed by responsible persons of the structural divisions of the recipient and the deliverer.

First copy transferred to accounting second - remains with the person responsible for the safety of the deliverer's fixed assets, third - sent to the recipient.

Acceptance and delivery of fixed assets for repair, reconstruction and modernization is carried out on the basis of The act of acceptance and delivery of repaired, reconstructed, modernized fixed assets (form No. OS-3).

If the repair, reconstruction and modernization is carried out by a third party, the act made in duplicate.

First copy stays in the organization second - transferred to the organization that carried out the repair, reconstruction, modernization.

The disposal of fixed assets is formalized An act on the write-off of an item of fixed assets (except for motor vehicles (form No. OS-4).

For the write-off of vehicles is compiled Act on the write-off of vehicles (form No. OS-4a).

If a group of fixed assets is written off, then a Act on the write-off of groups of fixed assets (except for motor vehicles (form No. OS-4b).

It is made in duplicate.signed by the members of the commission appointed by the head of the organization, approved by the head or a person authorized by him.

First copy transferred to accounting second - remains with the person responsible for the safety of fixed assets, and is the basis for the delivery to the warehouse and the sale of material assets and scrap metal remaining as a result of write-off.

The data of primary accounting documents serve as a source of information for filling inventory card of fixed assets (form No. OS-6).

Also apply Inventory card for group accounting of fixed assets (form No. OS-6a) и Inventory book of accounting for fixed assets (form No. OS-6b).

Conducted in accounting in one copy for each object, for a group of objects, as well as for fixed assets of small enterprises.

Upon receipt of equipment at the enterprise, the accountant draws up The act of acceptance (receipt) of equipment (form No. OS-14).

When transferring equipment for installation - The act of acceptance and transfer of equipment for installation (form No. OS-15).

When defects are found - Act on the identified defects in equipment (form No. OS-16).

Author: Kabkova E.N.

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