In the case of transmission of a movable object relating to fixed assets, an appropriate act is drawn up. In most cases, the OS 1 form is used, the sample and instruction on the filling of which are discussed in detail in the article.
In fact, the document is an act of receiving specific movable objects related to fixed assets. This does not include buildings, industrial structures and other real estate objects for which there is a special form of OS 1A. In addition, the act is not compiled for such property objects:
- movable whose value on this moment estimated at 3000 rubles and below;
- movable related to the library foundation.
Reception of fixed assets occurs at different bases:
- In accordance with the acquisition of funds: Purchase of equipment, Mena, Property Giving, His Rent, Receipt under the Lease Agreement.
- Manufacturing equipment and commissioning for the appropriate fee (for the own needs of the enterprise).
- The disposal of property from the company's fixed assets (similar to - sale, me benefits of another organization).
In some cases, the entry of property is carried out on the basis of other documents - such situations are registered in the legislation separately (there is a separate order).
Act is always compiled in 2 identical copies that have equal legal force. Often, technical documents are applied to it, which accompany the transmitted (purchased) property.
NOTE. Each company has the right to apply both the standard form of form and the document of its own form. The basic requirement is to reflect all key information (as shown on the form below).
Blank and sample 2018
The blank consists of 3 pages and looks like this:
OS 1 filling sample, which can be used as an example, is presented below. Here is an instance that is full and is intended for the recipient. Accordingly, the Celebrator makes information in those graphs that are provided for it.
Direct filling and signing depends on the features of the object transmitted by the enterprise. If a production equipment structurally simple and does not require any mounting workThe act signs immediately at the time of the actual purchase. If the assembly is required, then the installation is carried out, and only then sign an act.
Instructions for filling
It should be paid to the fact that the information is not included in all graphs: it all depends on who exactly owns an instance: the receiving or transmitting side.
Page 1
The title page provides such information:
- Visas "I argue" from the representative (most often the general director) of the company and the recipient. On each instance, appropriate visas are put - i.e. 2 documents of the recipient and the serve will differ.
- Place for printing (M.P.) It is intended for applying the original output. However, the absence of a press is allowed if the company does not officially use it in its work.
- Recipient information is the reduced name of the company, for example, IKS LLC, its details (INN and PPC).
- OKUD codes and OKPO.
- The legal address of the company, indicating the region and the postal index.
- Bank details are the current account, the name and bik of the bank, the data of the correspondent account.
- Name structural unitwhere the main tool was enrolled (for example, to the finished product warehouse).
- The legal basis for the transaction is most often this is the corresponding contract of sale.
- The document number (usually pass through the numbering throughout the year) and the date of filling.
- The date when the tool was accepted to account - this is the date of drawing up an act.
- Rooms - inventory, factory, as well as depreciation group
- The official name of the property object (for example, a car model), the manufacturer of this property.
- At the location of the object, there is a company (and address), where it was specifically at the time of transfer.
- There are situations where the purchased property is owned by several companies at once. Then filling occurs in accordance with the value of the share in the right of ownership. In addition, it is necessary to put a note about each participant in the share and its size. This information is recorded on 1 page form (section "Reference").
Page 2.
The second page involves filling two sections at once:
- If the equipment or other property has already been used as the main tool, it is necessary to fill in section 1. It indicates key information about the object, topical on the date of its transfer:
- date or year of release;
- date of the official start of operation;
- date of the last overhaul;
- the number of years and months of the whole term of use;
- data on time useful use;
- the total amount of costs due to wear;
- the cost is residual;
- purchase price (under the contract).
- Information in section 2 is fixed only by the recipient, and they are filled only in its instance of the form. All topical information on property depreciation are given:
- the cost of property on the day when it was officially accepted to accounting;
- the total useful life (is calculated in full months);
- the method of calculating depreciation is the name of the method and the norm.
Also on the second page is made information with the characteristic of the main tool:
- name;
- quantity;
- mark content precious metals and stones (if any in its composition); In the absence of dashing in all graphs.
If any essential characteristics have not been reflected in the tabular part, they are separately prescribed in lines after the phrase "other characteristics".
Page 3.
Finally, on page 3 in the letterhead, all data on the commission hosting the main means is filling:
- The date on which the result of the test object is fixed (usually this is the date of registration of the act).
- The result of the test: the mark "corresponds" and the mark of possible refinement (required or not required).
- The official conclusion of the host commission: usually indicate that the equipment is in working condition and is suitable for operation.
- The official names of all technical documents are prescribed, which accompany this equipment (main means).
- Then they put signatures, deciphering signatures and names of posts such persons:
- chairman of the Commission (as a rule, it cEO);
- head of the structural unit where this property comes (for example, a warehouse manager)
- general accountant that takes a means of accounting.
- Finally is the mark of the direct reception of the object: each side fills its graph. The serve prescribes all the information after the word "passed", and the receiving organization fills the data after the word "accepted":
- who exactly accepted (position, signature and transcript of the signature);
- the basis of the occurrence of powers of adoption (power of attorney - number, the date, who issued and to whom);
- who accepted the property for responsible storage (similar to the post, signature and transcriptation of the signature);
- the mark of the chief accountant, which confirms the fact of the establishment of the accounting card, the recording number in the inventory book and the date of its preparation (signature and the signature).
The procedure for drawing up and signing
For different employees (General Director, a warehouse manager who takes the fundamental tool for responsible storage, and chief AccountantIntroducing it) Procedure and filling will look different. In general, the sequence of actions is as follows:
- At the preliminary stage, two sides (acceptor and the serve) are negotiating on the harmonization of the transmission and legal framework (leasing, purchase, exchange or donation). The corresponding agreement is drawn up, which takes into account the interests of both parties.
- Then comes the actual stage of acceptance. It is always held not by one person, but immediately by the Commission, consisting at least from the director, the chief accountant and the head of the warehouse. Technical specialists can be present, capable of competently assessing the state of the object and its compliance with the characteristics declared in the technical documentation.
- The act is signed - in each instance of the company fill their columns: the serve prescribes the marks about the delivery, acceptor - about acceptance.
- Then the chief accountant of the serve side removes the tool from account 01.
- And the chief accountant of the receiver, on the contrary, puts an object for accounting on account 01.
On how to make appropriate accounting wiringcan be seen below.
Any economic operations The organization is drawn up by primary accounting documents (part 1 of Art. 9 of the Federal Law of December 6, 2011 No. 402-ФЗ). And operations with fixed assets are no exception. On the documentary registration of fixed assets (OS) in the organization we will tell in our consultation.
Is there any mandatory forms for OS
Existing accounting legislation does not provide for mandatory use any specific primary for documentary Motion of fixed assets and their presence (information of the Ministry of Finance No. PZ-10/2012).
At the same time, you can use forms that are approved by the State Statistics Committee to account for the facilities of fixed assets. In any case, whatever forms of the organization did not use ("Goskmostatovsky" or independently developed, incl. Based on state budget documents), these forms should be consolidated by.
We give in our consultation those major forms of primary accounting documents for OS facilities that were approved by the State Statistics Committee. After all, it is now they are currently used widestly, incl. Used by default in most accounting programs.
Documentary accounting
Upon receipt of fixed assets, the most commonly used as a commodity invoice (form No. TORG-12) (RESOLUTION OF THE GOMITOMSTATE OF 25.12.1998 No. 132) and forms approved by the State Statistics Committee on January 21, 2003 No. 7. To them, particular :
- form number os-1);
- oS-1A form number);
- form number os-1B);
- Act on reception (admission) of equipment (form No. OS-14).
Documentary accounting for the availability and movement of OS objects
For current accounting, OS for received objects is issued one of following documents:
- Inventory card accounting card of fixed assets (form No. OS-6);
- Inventory card of group accounting of fixed assets (form No. OS-6A);
- Inventory book accounting of fixed assets (form No. OS-6B).
Decree of the State Statistics Committee of January 21, 2003 No. 7 also provides for the following primary accounting documentswhich may be issued:
- receiving equipment for installation (form No. OS-15 "Act on the reception-transmission of equipment in installation");
- detection of equipment defects (form No. OS-16 "Act on identified equipment defects");
- internal movement of OS objects inside the organization (between structural units) (form No. 1-2 "invoice for internal movement of fixed assets");
- acceptance of OS objects from repair, reconstruction, modernization (Form No. OS-3 "Act on acceptance of repaired, reconstructed, modernized fixed assets").
Documentary accounting of the OS disposal
When disposal, OS objects can be used, in particular, such forms of primary accounting documents depending on the cause of disposal:
- Act on the reception-transmission of the object of fixed assets (except for buildings, structures) (form No. OS-1);
- The act of receiving the building (facilities) (form No. OS-1A);
- Act on the reception-transmission of groups of fixed assets (except for buildings, structures) (form No. OS-1B);
- The act of writing off the facility of fixed assets (except for motor vehicles) (
The essence of the development of the economy consists not only in the development and implementation of new technologies, planned improvement of production. Daily economic activities Enterprises and organizations, private entrepreneurs are the main criterion. And any work is unthinkable without fundamental funds, which are buildings, structures and, most important, equipment. You will agree that it is impossible to do, for example, a car, without the use of machines, plow thousands of hectares of land without tractors, collect millions of tons of grain without combines, etc.
Enterprises are constantly selling and buying equipment, change it, give it to rent, manufactured for their own needs. But all these actions must somehow make out. For this, there is a unified form of OS-1, approved by the Resolution of the State Statistics Committee of the Russian Federation of January 21, 2003 No. 7 and the corresponding all-Russian Classifier Management documentation (OKUD) code 0306001. This is an act of receiving fixed assets without taking into account buildings and structures. Enterprises, including on USN, are actively used by this form, although it is not, starting from January 1, 2013, mandatory for use, because from that time it is allowed to use their own development forms (information of the Ministry of Finance of Russia No. PZ-10/2012 ).
The unified form of OS-1 consists of three pages and is filled in or in two copies, if the operation of acceptance transmission between different organizations is carried out, or in one, when the fixed assets are put on the balance of the enterprise, for example, when purchased, and put into operation. The act is issued in all cases, except for the reception and transfer of groups of fixed assets, their acceptance after repair, reconstruction, modernization, or if there is a special accounting procedure in accordance with applicable law.
Sample Filling Unified OS-1
In order to practice in filling the act, it should be downloaded first. The form of the same form with an example of its completion is presented below.
Consider the fill order unified form OS-1 consisting of three pages.
First page:
The second page consists of three sections:
Third page:
An example allows you to prevent errors when filling out the document.
Download the form of the unified form OS-1 (act on the reception and transmission of the main means object).
The fixed assets obtained in the first three cases (from the side) come on the basis of shipping documents and the act on the acceptance and transfer of the object of fixed assets according to the forms of OS-1, OS-1A or L $ OS-16.
note!
Sender's warehouse;
Start reception;
Suspension of admission;
End of admission.
column 5 - unit of measurement.
 |
3. Disposal of fixed assets
Section 2 "Brief Individual Characteristics of Funds" is given a brief description of The object being written off and indicates the content in it of precious materials (metals, stones, etc.).
In section 3 "Information on the costs associated with the write-off of fixed assets from accounting and admission material values From their write-offs "reflect the costs of write-off, as well as the value of received material values \u200b\u200bafter the demolition and disassembly of buildings, structures, dismantling equipment, etc.
In Count 1, the "type of work" enter the names of the work, which are completed when the object is derived from operation (for example, dismantling).
In column 2 "document number" indicate the number of the document, on the basis of which these works were made (for example, a contract, outfit, etc.).
In column 3 "sum" indicates the cost of each type of work.
According to the amount of costs, the final amount is calculated.
Grafakh 6-14 provides information on the arrival of material values \u200b\u200bfrom the elimination of fixed assets.
In the form of the form "Results of the Scripture" indicate total Profit or loss from writing off the facility of fixed assets. If the object is discharged from accounting in connection with the sale, then the line "Revenue from implementation" is filled.
2.4. Accounting for fixed assets in small enterprises
Small enterprises can instead of inventory cards can conduct an inventory book of fixed assets (form No. OS-66).
2007 No. 209-FZ "On the development of small and medium-sized businesses in Russia
Siya Federation. " Organizations applying for the status of small enterprises
Yati, must comply with the following criteria:
1) they must be consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), peasant (farmer) farms. As part of the above law, a private business is supported, and not the state sector of the economy or the device government controlled;
2) The average number of employees for the previous calendar year should not exceed the following limit levels:
100 people inclusive for small enterprises;
Among small enterprises, microenterprises are allocated - up to 15 people;
3) the total participation share Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (folding) capital ( freak Fund) these legal entities should not exceed 25% (with the exception of the assets of joint stock investment funds and closed mutual investment funds);
4) The share of participation belonging to one or several legal entities that are not subjects of small and medium-sized businesses should not exceed 25% (this restriction does not apply to business companies whose activities are in the practical application (implementation) of intellectual activities (programs for electronic Computing machines, databases, inventions, useful models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), exceptional rights to which are owned by founders (participants) of such business companies - budget scientific institutions or established state academies of sciences scientific institutions or budget educational institutions Higher vocational education or established state academies of science educational institutions of higher vocational education);
5) revenue from the sale of goods (works, services) without taking into account value added tax or the carrying amount of assets (the residual value of fixed assets and intangible assets) For the previous calendar year, the limit values \u200b\u200bestablished by the Government of the Russian Federation should not exceed the limit values \u200b\u200bestablished by the Government of the Russian Federation. Limit values \u200b\u200bof revenue from the sale of goods (works, services) and balance value Assets are established by the Government of the Russian Federation once every five years, taking into account these solid statistical observations for the activities of small and medium-sized businesses. From January 1
2008 by the Decree of the Government of the Russian Federation of July 22, 2008 No. 556 established
the limit values \u200b\u200bof revenue from the sale of goods (works, services) for
Severing year without taking into account value added tax for the following
Categories of small and medium-sized entrepreneurship subjects:
micro-enterprises - 60 million rubles; Small enterprises - 400 million rubles.
The maximum value of assets is currently not established.
One of the few benefits that is provided to small businesses is some simplification of accounting, in particular the replacement of inventory cards in form No. OS-6 inventory in the form No. OS-66 (p. 83-84). Graphs of the book correspond to the graphs of the inventory card and are filled in the same way.
For convenience, the inventory should be sewn through the right field.
For each year it is better to start a new book.
For each month one page is given. For records, only one side of the page will be used.
Pages are located in the reverse sequence: Lower - January, Upper - December.
In order not to rewrite each month, the same indicators can be cut off all pages, except for the first, on the left side along the ninth count inclusive.
Inventory book accounting of fixed assets
| January | December | ||||||||||||||||
When purchasing a new object of fixed assets, a new line is added on the first page.
The column 1 indicates the sequence number of the record.
In column 2, the name of the object of fixed assets is given.
Column 3 provides an inventory number of the main funds assigned to it in the organization.
In columns 4-7, information refers to the receipt of the facilities of fixed assets:
In column 4 - the name, date and number of the document, on the basis of which the facility of fixed assets was taken to account (Act for Forms No. OS-1, OS-1A, No. OS-16, or No. OS-3);
Column 5 - the date of adoption of the object of fixed assets (taken from the act No. OS-1);
· Column 6 - a structural unit in which the object of fixed assets is received;
Column 7 - surname, name and patronymic of a person responsible for the safety of the facility of fixed assets.
In column 8 indicates initial cost The object of fixed assets.
The column 9 provides the useful life of the facility of fixed assets established in accordance with the classification of fixed assets (approved. Decree of the Government of the Russian Federation of January 1, 2002 No. 1) or the organization independently.
The column 10 indicates the amount of accrued depreciation (wear) from the beginning of the operation of the object for the month to which this page is entered.
The column 11 provides the residual cost of the object of fixed assets in the month to which this page is established.
In columns 12-14 record information about the revaluation of fixed assets carried out in the organization:
In column 12 - the date of revaluation;
Column 13 - the coefficient of recalculation (revaluation);
Column 14 - the replacement cost of the object of fixed assets after the revaluation.
In columns 15-18, information about the internal movement, the disposal of the object of fixed assets.
The column 15 indicates the name, date and number of the document, which is issued internal movement, disposal (write-off) of the object of fixed assets.
Graphs 16 and 17 are filled only with the internal movement of the object of fixed assets:
In column 16, the name of the structural unit is indicated in which the facility of fixed assets is transmitted;
Column 17 is a new person who, after moving the object of fixed assets, will be responsible for the safety of this object.
In column 18, indicate the cause of the disposal of the object of fixed assets.
Small enterprise LLC "Service" has the following fixed assets at the beginning of 2011:
Mini PBX (Inv. No. 001);
* Automobile UAZ 3909 (Inv. No. 002);
Computer (Inv. No. 003). "" ":
All fixed assets depreciation is accrued with a linear way.
In February 2011, the company produced the following operations with fixed assets ::
Sold the UAZ 3909 vehicle;
Painted computer (Inv. No. 003) from one structural unit (accounting): to another (sales department);
Acquired for accounting new computerwhich is assigned to the inventory number 004.
All operations with the objects of fixed assets for February are reflected on the corresponding page of the inventory book for 2011.
Primary documents on the accounting of fixed assets
The main means of the organization are assets for which simultaneous execution the following conditions:
a) the object is intended for use in the production of products,
Performing works or services for management needs of the organization
or to provide an organization for a fee for temporary possession and
or temporary use;
b) the object is intended for use for a long time,
those. term lasting over 12 months or ordinary operational
cycle, if it exceeds 12 months;
c) the organization does not imply a subsequent resale of this object;
d) the object is able to bring the organization economic benefits (income)
in future.
Such assets can include buildings, structures, workers and power machines and equipment, measuring and regulatory devices and devices, computer equipment, vehicles, tools, manufacturing and economic equipment and accessories, working and productive livestock, perennial plantings, intra-economic roads and Other fixed assets.
The procedure for accounting of fixed assets is established by the Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved by the Order of the Ministry of Finance of Russia of March 30, 2001 No. 26n.
Unified forms for accounting of fixed assets are approved by the Resolution of the State Statistics Committee of Russia of January 21, 2003 No. 7 "On approval of unified forms of primary accounting documentation According to fixed assets. " Let us give a list of unified forms of accounting documentation for the accounting of fixed assets.
| Name of form | Form number |
| Act about the reception-transmission of the object of fixed assets (except for buildings, structures) | OS-1 |
| Act about the reception of the building (facilities) | OS-1A. |
| Act on the reception-transmission of groups of fixed assets (except buildings, structures) | OS-16 |
| Overhead on the internal movement of fixed assets | OS-2 |
| Act on acceptance of renovated, reconstructed, modernized facilities of fixed assets | OS-Z. |
| Act on the write-off of the facility of fixed assets (except for motor vehicles), | OS-4. |
| Act on the write-off of motor vehicles | 0С-4A. |
| Act on the write-off of groups of fixed assets (except for motor vehicles) | OS-46. |
Forms fill from hand or on a computer. If necessary, the forms can be supplemented with new details. It is impossible to delete existing details. Sizes of forms, graph and lines can be changed.
If the organization has added additions to unified forms, they must be approved in its accounting policies.
Document flow circuit on a plot for the accounting of fixed assets is presented below.
2.1. Admission and commissioning of fixed assets
Fixed assets can be obtained from suppliers, as a deposit in authorized capital, Free or created in the organization.
If the fixed assets immediately after the acquisition are put into operation, then the acts in forms No. OS-1, OS-1A, or. \\ S-16 (depending on what basic means are obtained and how much).
The fixed assets obtained in the first three cases (from the side) come on the basis of shipping documents and the act on accepting the object of fixed assets for OS-1, OS-1A or OS-16.
The fixed assets created in the organization come on the basis of only an act on the reception-transmission of the object of fixed assets under forms No. OS-1, N ° OS-1A or № OS-16.
For the reception and commissioning of the fixed assessment in the organization by order of the head, an acceptance commission is created. In the organization, you can approve the permanent commission, which includes not only the reception, but also write-off, as well as other operations with fixed assets.
The Commission inspection of the received fixed assessment and verification of it for compliance with specifications.
After that, the act of form No. OS-1 is drawn up, the details of the recipient and the seller are filtering.
The basis for drawing an act is the order of the head on the reception of the facility of fixed assets. It is indicated by its date and number, the date of adoption of the object to account.
The "Act" line indicates the order number of the document and the date of the document. The latter must coincide with the date of reception and transfer of fixed assets.
The inventory number indicates the inventory number of the facility of fixed assets, which is assigned to this object by the Commission in its admission to the organization. The assigned number can be designated by attaching a metal tokens, applied with paint or otherwise.
The "factory number" column indicates the number (labeling) assigned to the main tool during its manufacture. This number can be designated in the equipment passport.
Props " State registration rights "fill on real estate And in cases of transactions with him.
If the object of fixed assets is in dolly ownership, then reference information about participants in the share ownership (indicating their share in the right common property), about the share of the organization in the right of common property, as well as if the cost of acquiring the facility of fixed assets was expressed in foreign currency (conditional monetary units) - name information foreign currency, its sum at the rate of the Bank of Russia on the date chosen in accordance with the requirements operating in the accounting system.
In forms No. OS-1 and No. OS-1A, Section 1 is filled on the basis of the data of the transmitting party (serve organization) only for facilities of fixed assets of the other owner.
In cases of acquiring objects through the network retailManufacturers for their own needs Section 1 is not filled (instructions for applying and filling out the forms of primary accounting documentation on the accounting of fixed assets, approved by the Resolution of the Russian State Statistics Committee of January 21, 2003 No. 7). We assume that this can be distributed and in cases of acquiring the object of fixed assets through wholesale trade At the organization-wholesaler, in which this asset was listed as part of goods, not fixed assets.
In column 6 "The sum of accrued amortization (wear)" of section 1 indicates the amount of accrued depreciation (wear) from the beginning of operation.
In Section 3, the "Brief Individual Characteristics of the Facility Object" of the table is given a characteristic reflecting the main parameters of the main fund specified in the passport or other technical documentation.
Data for filling out the table "Information on the presence of precious materials (metals, stones)" is also indicated in the technical documentation.
On page 3 of the Act of Form No. OS-1, the conclusions of the Commission, which are made as a result of the inspection.
Then lead a list of technical documentation that is attached to this act.
The act of signatures of the Chairman and members of the Commission is certified. The signature includes the name of the post, personal signature and its decoding.
Its signature also puts a materially responsible person who takes the main tool.
The act is approved by the head of the organization or face, for this is an authorized (for example, the Deputy Head). This person should not be part of the Commission. The assertion is located in the upper right corner of the face of the document.
note!
In the case of the acquisition of an object from the seller's organization through a wholesale or retail network for use by its buyer, only the recipient organization (buyer) is focused as a fixed assessment (buyer), and the requisites of the survey organization (seller), i.e. . The left block with a vulture "Approve" (including the "Signature of the Head", "M.P." and "Date") are not filled, since the object being sold is not listed by the seller as part of fixed assets, but is a product: there is no accounting receiving and transmission, there is a contract of sale.
Act after its design with the attached technical documentation relating to this object is transmitted to the accounting department of the organization, where information about the depreciation group is made (on page 1), Section 2 indicates the useful life (graph 2), the method of accrual depreciation and norm Depreciation.
The useful life of the facility of fixed assets - the period during which the use of the facility of fixed assets is intended to generate the income of the organization or serve to fulfill the objectives of the organization. This period is determined by the organization when making an object to accounting. It is usually listed in a technical passport or other technical documentation.
It can be installed independently on the basis of:
From the expected time to use this object in accordance with the expected capacity or capacity of the application;
Expected physical wear, depending on the mode of operation, natural conditions and influence ambient;
Regulatory and other restrictions on the use of this object.
Approximate useful deadlines are given in the Decree of the Government of the Russian Federation of January 1, 2002 No. 1.
Depreciation can be charged one of the following ways: a linear, reduced residue, write-off costs for the sum of the number of years of useful use, write off the value in proportion to the volume of products issued.
In column 4, the "rate of depreciation" indicate the norm by which depreciation will be accrued to the main tool during its entire period of operation.
After filling out all the necessary graph, the accountant opens the inventory card in form No. OS-6. Then the chief accountant of the organization assures the act of his signature and puts the date.
If one basic means is commissioned, the Act is filled in shape No. OS-1 or OS-1A No. and an inventory card on form No. OS-6 opens. If several fixed assets are commissioned, the act of OS-16 is filled out, and an inventory card of group accounting of fixed assets in form No. OS-1A may be opened.
In the inventory card in form No. OS-6 reflects information about the facility of fixed assets: on accepting it to account, move within the organization, reconstruction, modernization, overhaul, as well as about the disposal or write-off.
The card is filled in one instance. Entries are made on the basis of an act on the acceptance of the object of fixed assets and other documents (for example, technical passport Plant manufacturer).
If the mainstater is purchased to the stock or to commission it requires installation, then when it is acceptable, an act of reception (admission) of equipment (Form OC-4) is issued (Form OC-4)
The act is a commission authorized to receive fixed assets in two copies: the first transmit together with the equipment to the warehouse, the second to the accounting department.
Approved by the head or authorized person.
The case of the act is filled in the same way as in the act in form No. OS-1. In accordance with the form No. OS-14, not only the name of the organization-supplier (seller), but also the organization-manufacturer of equipment and the organization-shipper is indicated. When delivering equipment, the specialized organization indicates the name of the carrier organization, as well as the location of the equipment at the time of its admission.
Describes in detail how equipment was delivered (vehicle view: vehicles, railway, air, motor ship, etc.), the number is indicated. vehicleRequisites transport invoice and seal number.
In section 1 "Information about the time of equipment acceptance" indicate the date and time:
1) Equipment (cargo):
From the station (pier, port) of the sender;
Sender's warehouse;
2) the arrival of equipment (cargo) to its place of reception;
3) reception (access) equipment (cargo):
Start reception;
Suspension of admission;
Resumption of equipment reception;
End of admission.
Only the graphs in which there may be indicators, the remaining are done in the rest.
In Section 2, "Information about the entered equipment" enters information about the enchantment equipment:
in column 1 indicate its name in accordance with the accompanying documents;
column 2 - factory (nomenclature) room, which is taken from the technical passport of the equipment;
column 3 - type, brand, equipment sign, which are also taken from technical documentation;
column 4 is a type of packaging in which the received equipment (container, box, etc.) was delivered;
column 5 - unit of measurement.
Graphs 6-11 are filled according to the Supplier Organization:
The column 6 indicates the number of places of delivered equipment;
Column 7 and 8 - information about the mass of cargo according to the supplier data (that is, weighing was carried out at its warehouse) and according to the carrier (weighing was carried out at the time of transfer to the station, pier, etc.), respectively;
Graphs 9 and 10 - the cost of equipment in rubles per unit and its total cost (the figure of graph 6 is multiplied by the graph 9), respectively;
Column 11 - Special marks over the supplier's overhead ("not conntive", "Caution, Glass", etc.).
Counts 12-14 are filled with acceptance of equipment on the fact of acceptance:
The column 12 indicates the number of places of delivered equipment;
Column 13 - the mass of the cargo (weighing occurs when accepting equipment);
Column 14 - defects found at the acceptance of equipment, or make a reference to an act in form No. OS-16 "Act on the identified equipment defects", in which these defects are specified in detail.
In column 15, any additional comments can be recorded at the request of the Commission.
Counts, in which there are no indicators, are faster.
The act sign members of the Commission and an employee receiving equipment for storage. When the equipment is translated into fixed assets, an employee who accepts this object of fixed assets will be signed in the act.
An entry is made to open the inventory card. The record is assigned by the signature of the chief accountant.
The transfer of equipment to the installation is drawn up with an act of receiving equipment in the installation (form No. OS-15). When carrying out installation work, a contractual way to the Acceptance Commission includes a representative of a contracting assembly organization.
The act is drawn up in two copies: the first one remains at the organization-customer installation of equipment, the second is transmitted to the assembly organization.
When receiving equipment for responsible storage, an authorized representative of the installation organization is written directly in the act.
The act's table is filled on the basis of data from the act in form No. OS-14. On the turn of the act records the conclusions and the conclusion of the Commission on the suitability of equipment for installation.
On the defects of the equipment identified during the installation, adjustment or testing, as well as according to the results of the control, are an act on the identified equipment defects (form No. OS-16).
The enrollment of the installed and ready-to-use equipment in the composition of the organization's fixed assets is issued in the prescribed manner in form No. OS-1 or JNQ OS-16.
2.2. Internal movement of fixed assets
For registration and taking into account the movement of facilities of fixed assets within an organization from one structural unit (workshop, department, site, etc.) to another applies the invoice for the internal movement of fixed assets (form No. OS-2).
It is discharged by the transmitting side (with a survey) in three copies, signed by the responsible persons of the recipient's structural units and the serve. The first copy is transmitted to the accounting department, the second remains at the person responsible for the safety of the object (s) of the main means of the serve, the third is transmitted to the recipient. The data on the movement of fixed assets are made to the inventory card (book) of accounting of fixed assets (forms No. OS-6, OS-6A, No. OS-6B).
The movement of the facility of fixed assets is recorded in the inventory card.
In the above example of filling in the inventory card form No. OS-6 entry in the card will be made only on the front side, so we give only it.
Periodically requires restoration of fixed assets. According to paragraph 26 of PBU 6/01, the restoration of the facility of fixed assets can be carried out by repair, modernization and reconstruction.
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For registration and taking into account the acceptance of the objects of fixed assets from repair, reconstruction, modernization applies an act on the reception-leased, renovated, modernized facilities of fixed assets Form No. OS-3).
The act is signed by members of the Acceptance Commission or the person authorized to accept the facilities of fixed assets, as well as a representative of the organization (structural unit), which carried out repair, reconstruction, upgrades. Approved by the Act by the head by the Organization or the person authorized by him, after which it is surrendered to the accounting department.
If the repair, reconstruction and modernization performs a third-party organization, the act is drawn up in two copies. The first copy of the organization remains, the second is transmitted to the organization that carried out repair, reconstruction, modernization.
If, according to the results of the work carried out, a decision is made to increase the initial cost of fixed assets, then the data in the inventory card of this facility is corrected. If the reflection of the adjustments in the specified inventory card is difficult, in return to the new inventory card (with the preservation of the previously assigned fixed assets inventory number) With a reflection of new indicators characterizing an upgraded object.
Data on reconstruction, modernization and repair are recorded in the inventory card of the object of fixed assets in sections 5 and 6, respectively.
3. Disposal of fixed assets
Fixed assets may drop out of the organization as a result:
Sales (implementation) to another legal or physical lick;
Transmissions in the form of a contribution to the authorized capital of other organizations;
Write off in case of moral and (or) physical wear;
Elimination with accidents, natural disasters and other emergency circumstances, etc.
The disposal of fixed assets during transmission (sale, me, etc.) Another organization is also drawn up by act but form No. OS-1 (No. OS- 1A, No. OS-16). It is drawn up by the transmitting party in two copies and is approved by the leaders of the recipient organization and the survey organization. One copy of the act remains at the transmitting side, the second one with the technical documentation is transmitted to the receiving party.
In the form No. OS-1 (No. OS-1A, No. OS-16), Section 1 is filled on the basis of the data of the transmitting party (the survey organization), which are informational in nature for the facilities of fixed assets, the OS OS -1 replaces the invoice.
When departing a group of fixed assets, an act is drawn up in form No. OS-16.
In the case of a complete or partial write-off of fixed assets (except for motor vehicles), an act of writing off the object of fixed assets (except for motor vehicles) (Form No. OS-4) is applied.
To write off the vehicle applies an act in form No. OS-4A. If the Organization deals simultaneously several fixed assets, then the act of debiting groups of fixed assets (except for motor vehicles) in form No. OS-46 is applied.
The act in form No. OS-4 (OS-4A or OS-46) is drawn up in two copies, signed by members of the Commission, is approved by the head of the organization or face, on this authorized. The first copy of the act is transmitted to the accounting department, the second remains at the person responsible for the safety of fixed assets, and is the basis for putting on the warehouse and the implementation of the remaining disclosures of spare parts, materials, scrap metal, etc.
The act is a commission appointed by the order of the head.
In Section 1, "Information about the state of the main funds object on the write-off date" is indicated information from the inventory card in form No. OS-6, and also calculated: the actual life at the time of write-off (graph 6), the amount of accrued depreciation at the time of disposal of the fixed assets with The start of operation (graph 8), its residual value (graph 9) at this moment.
note! If the facility of fixed assets is dropped from the balance of the organization in the middle or even in: early month, depreciation for this month is completely accrued.
Section 2 "Brief individual characteristic
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- Sample fill You will be able to download on our website - is the basis for posting fixed assets, their placement of the organization. Let's try to deal with the filling of the unified OS-1 form.
How to take accounting accountants for accounting different systems Taxation - Find out on our forum. For example, learn about the nuances, how to purchase OS in installments when wept 15%, can be software.
Act of receiving fixed assets - where to download the form
The unified form of OS-1 "Act on the reception-transmission of the object of fixed assets (except for buildings, structures)" approved by the decision of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7. You can download the form of this form on our website.
Application OS-1 form
Act of receiving OS-1 Designed for design:
- inclusion of objects in fixed assets and accounting for their commissioning;
- oS disposal when they are transferred to another organization (selling, me, etc.).
The exceptions are cases where the reception-transmission of objects and their commissioning should be issued in accordance with the current legislation in a special order.
The act of receiving the transfer of the object of fixed assets - how many copies make up?
If the reception is received by the mainstater between its former owner and the new owner, the act is drawn up in 2 copies: one - for the transmitting side, the other for the host. At the same time, its organization-serve is.
Both copies are approved by the leaders of the recipient organization and the survey organization. To the act attached and technical documentationbelonging to the OS object.
When buying a new OS, which for the seller is a commodity, or when entering an object that the organization has created itself, only 1 copy of the act is drawn up.
Filling sample - OS 1 form and its features
OS 1 - Filling Sample You will find a little below, compiled on 3 pages. Before using the filling sample - the form of OS 1, it should be understood that such a document is started only for registration of a new fixed assessment. When selling fixed assets in a sample of filling OS 1 (act of acceptance) the receiving party, it is necessary to rewrite information about the conclusion of the Acceptance Commission in the appropriate graph.
The main feature for a sample of filling OS 1 The lessee is that the mark is acting that the incoming object is commissioned under the lease agreement. To note: in this contract, a condition should be spelled out that the main remedy is transmitted to the lessee to the balance sheet.
Due to the fact that after the adoption of a new account on accounting since 2013, the use of unified forms is not mandatory, each accountant may eventually edit the form of such a document. Correcting act of receiving OS-1, should be remembered in which graphs to display the required information.
Page 1 shows:
- Sharps approval Act. When purchasing / creating a new OS, the act of approval of the act is not affixed by the certificate.
Important! The vulture of the unified form OS-1 (sample fill out to understand this) contains such props as a print location. At the same time, printing is not named among the mandatory details of the primary accounting document established by Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting". That is why in the event that the organization (acceptor or serve OS) officially refused to use the press ( the federal law from 04/06/2015 № 82-ФЗ), it is not necessary to put out the impression. This confirms the letter of the Ministry of Finance of Russia from 06.08.2015 No. 03-01-10 / 45390.
- Information about the organization - OS receiver.
- Information about the survey organization. This props is filled if the object is transmitted as OS. The new and independently created objects is not required.
- Accounting information, including the account of the object of object, the date of adoption / write-off of the object from accounting.
- Information about the main means: name, appointment, model, brand, location, information about the manufacturer, inventory and factory number, depreciation number, etc.
The second page of the Act contains 3 partitions.
Section 1 is filled only by objects used as an OS based on the data of the survey organization. It contains information about the OS object at the transfer date, including the release date, commissioning, overhaul, the actual life, useful life, as well as information about the amount of depreciation accrued by the former owner and residual value fixed assets.
Section 2 fills only the recipient's organization in one (its) instance. Here information is provided in the order of depreciation of the object: its initial value established by the new owner of useful life, as well as the method and rate of depreciation.
On the depreciation of the OS in accounting, see:
- "Formula and an example of a method of reduced residue depreciation";
- "How to apply the cumulative method of depreciation?"
Section 3 contains a brief individual characteristics of the object of fixed assets. It reflects all its fixtures and accessories, the content of precious metals is indicated (if available in the composition) and other characteristics of the object.
The third page of the document provides:
- data acceptance of the OS commission (corresponds or not the object of technical conditions, whether its refinement is required);
- signature competent persons: Members of the Acceptance Commission and those who have passed and those who adopted the object.
At the very end, accounting marks are affixed:
- the transmitting organization - that the disposal of the object is reflected in the inventory card (filled only when the OS transmission between the owners);
- the host party is about opening an inventory card or an appropriate entry in the inventory book.
OS-1 - Filling Sample for Download
On the act of receiving fixed assets Look on our website.
Act of equipment reception in the installation - OS-15 form
In some circumstances, enterprises have difficulties with drawing up an act on the received equipment that must be mounted. Despite the seeming similarity with the form described above, the OS-15 form is used here.
Upon receipt of the equipment for the installation purposes, it has its own: the first thing it goes to the warehouse, then mounted, and after testing the object is transferred to the category of fixed assets.
OS-15 form is drawn up when the equipment is mounted in the enterprise. Filling the form does not represent difficulties, since it contains a standard set of details, rows and graph. You can download the form of this form on our website..
