Poor quality stand repairs: features of warranty and regular repairs

Fiscal position

The Russian Ministry of Finance expressed its position on the issue under consideration in a letter dated June 15, 2012 No. 03-03-10/71, which the Federal Tax Service of Russia communicated to lower tax authorities in a letter dated June 27, 2012 No. ED-4-3/10519 and posted on its official website in the section “Explanations of the Federal Tax Service, mandatory for application by tax authorities.” True, financiers considered a situation where an organization created an advertising video, which is recognized as an intangible asset. But the approach outlined in the explanations is also applicable to fixed assets. Let us give the reasoning of the officials.

Other expenses associated with production and sales include, inter alia, expenses for advertising manufactured (purchased) and (or) sold goods (works, services), taxpayer activities, trademarks and service marks, including participation in exhibitions and fairs (sub. 28 clause 1, clause 4 of article 264 of the Tax Code of the Russian Federation). That is, the cost of property purchased for use in company promotional events is an advertising expense.

At the same time, according to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, if the property is owned by a company, is used to generate income, its useful life is more than 12 months, and the original cost is more than 40,000 rubles, then it is considered depreciable.

Based on the above standards, officials made the following conclusion. If the conditions for recognizing property as depreciable are met in relation to objects purchased for use for advertising purposes, then their cost is written off as expenses through depreciation. In this case, the amounts of accrued depreciation relate to advertising expenses.

Let us remind you that special rules have been established for the recognition of advertising expenses. According to paragraph 4 of Art. 264 of the Tax Code of the Russian Federation, advertising expenses include:

— expenses for advertising events through the media (including advertisements in print, broadcast on radio and television), information and telecommunication networks, for film and video services;

— expenses for illuminated and other outdoor advertising, including the production of advertising stands and billboards;

- expenses for participation in exhibitions, fairs, expositions, for the design of shop windows, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about goods sold, work performed, services provided, trademarks and service marks, and (or) about the organization itself, for the discounting of goods that have completely or partially lost their original qualities during exhibition.

The above expenses are taken into account when calculating income tax in full. But advertising expenses that are not included in this list, as well as the costs of purchasing (manufacturing) prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, are normalized. They are recognized in an amount not exceeding 1% of sales revenue.

If we follow the position of officials, then in the situation under consideration the company must recognize the advertising stand as depreciable property and take into account the accrued depreciation amounts as part of advertising expenses. In this case, depreciation is written off as expenses in full, without applying the standard.

Features of normal (non-warranty) stand repairs

In the event that warranty repair of the stand is not possible, the breakdown is caused by mechanical impact on it or improper operating conditions, the owner of the faulty product can only contact the service center and carry out repairs at his own expense.

Important!

Warranty repairs after stand repairs performed at an unauthorized service center are not provided and the product is removed from service.

Poorly performed stand repairs

Poor quality stand repairs can be characterized by the following points:

• if the service performed does not meet the quality specified in the contract;
• if the contract does not indicate the preferred result, and the work performed does not meet the usual requirements for the quality of the declared services;
• as a result of the repairs carried out, the stand turned out to be unsuitable for its normal use;
• the result does not correspond to the declared sample for similar breakdowns;
• the result does not comply with the law.

If you have had a poor-quality repair of your stand, the consumer can make the following demands:

• elimination of deficiencies in the repair service provided without additional payment;
• reduction of the previously agreed price for the work;
• repeat stand repairs;
• reimbursement of expenses for correcting deficiencies from another specialist;
• termination of the contract with compensation for losses.

terms of repair of the stand and consequences of their failure

According to clause 4 of the rules of consumer services for the population in the Russian Federation, the contract for the provision of services (performance of work) is drawn up in writing (receipt, other document) and must contain information about the date of receipt and execution of the order (including). That is, the wording “estimated period” is not correct and the contract must specify the exact date of completion of the work.

The legislation does not establish an exact deadline for repairing the stand, however, when this data is not specified in the contract, then in accordance with the Civil Code of the Russian Federation, namely clause 2 of Art. 314 part 1 “in cases where the obligation does not provide for a deadline for its fulfillment and does not contain conditions allowing to determine this period, as well as in cases where the deadline for fulfilling the obligation is determined by the moment of demand, the obligation must be fulfilled within seven days from the date of presentation the creditor's demand for its fulfillment."

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An application for fulfillment of an obligation within seven days is drawn up in writing in two copies and sent to the executor with a note of receipt.

If the service center violates the repair deadline, the consumer has the right to:

• assign a new period, which will be specified in the contract for the provision of services;
• demand compensation for expenses incurred if the repairs were carried out by another person;
• demand a price reduction, and the recalculation is made taking into account the price of services at the time of presentation of the demand to refuse to perform the contract.

Important!

The service center does not have the right to demand payment for repairs to the stand if the consumer refuses the contract due to his fault.

The legislator has not established a deadline for eliminating the deficiencies of the stand repairs performed, however, according to Art. 30 of the Law “On Protection of Consumer Rights”, the contractor must eliminate them within a reasonable time. for the service in question, this period is usually 7 days.

Requests for a discount on work must be satisfied within 10 days from the date of their application.

Requests for reimbursement of expenses incurred by another contractor must be satisfied within 10 days.

In case of violation of the deadlines for completing the work, the contractor pays the consumer a penalty (penalty) in the amount of 3% of the contract amount for the relevant services.

Refusal by the consumer from the contract in the event of a violation by the contractor of the work deadlines, as well as poor-quality repairs, entails a refund to the consumer of funds. The service center is obliged to return the money for poor-quality repairs to the stand within 10 days from the date of filing the claim.

Where to complain if the contractor violates the terms of the contract, as well as in case of poor-quality repairs

If the service center refuses to fulfill the consumer’s legal requirements, it is necessary to file a claim against the contractor for poor-quality repairs of the stand or its delay in writing, indicating the violation of your rights and one of the above requirements. The claim is sent to the contractor indicating the date of receipt and the signature of the person receiving it, or can be sent by registered mail.

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If there is no response to the complaint, or a refusal to fulfill obligations is received, you should write a complaint to Rospotrebnadzor.

How to file a claim for poor-quality stand repairs

If the described measures have no effect and the service center evades fulfilling legal obligations, you should file a claim in court. The application must be accompanied by copies of the contract for the provision of services, the acceptance certificate (if any), the claim against the contractor, and other available documents.

In the statement of claim, the consumer must indicate one demand to eliminate the violation of his rights, a demand for reimbursement of legal costs, compensation for moral damage, as well as the amount of the penalty for the calculated period.

As judicial practice shows, cases of this kind are in most cases considered in favor of the consumer.

The courts are not so categorical

We were able to find only one court decision in which the arbitrators supported the fiscal position. This is the resolution of the Federal Antimonopoly Service of the Central District dated July 5, 2006 No. A68-AP-4/11-05.

In other disputes that reach the courts, the arbitrators side with the taxpayers. An example is the resolution of the Federal Antimonopoly Service of the Ural District dated July 21, 2010 No. A34-4973/2009. In this case the following situation was considered. When calculating income tax, the company took into account the cost of an illuminated sign as part of advertising expenses. According to tax authorities, its cost should be expensed through depreciation.

The courts supported the company and recognized the taxpayer’s actions as lawful, since these expenses relate to outdoor advertising and can be written off at a time in accordance with sub-clause. 28 clause 1 and clause 4 art. 264 Tax Code of the Russian Federation.

Similar conclusions are contained in the decisions of the Federal Antimonopoly Service of the North-Western District dated March 12, 2008 No. A21-3735/2006 (Decision of the Supreme Arbitration Court of the Russian Federation dated June 26, 2008 No. 7751/08 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review in the manner of supervision), the Ural District dated January 30, 2008 No. A07-6671/07.

And in the resolution of the Federal Antimonopoly Service of the North-Western District dated January 18, 2010 No. A05-8466/2009, the judges noted that the taxpayer is given the right to independently determine the group of expenses in the event that some of them can equally justifiably be attributed simultaneously to several groups of expenses (clause 4 Article 252 of the Tax Code of the Russian Federation). The same position was expressed by the arbitrators in the resolution of the FAS of the North-Western District dated 04/05/2007 No. A56-4732/2006 (Decision of the Supreme Arbitration Court of the Russian Federation dated 08/14/2007 No. 9542/07 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review in the order of supervision) .

Defects for write-off of metal products

Metal quality control is carried out using chemical, spectral, X-ray structural and metallographic analysis methods, which make it possible to detect deviations from the specified composition and structure. These methods, as a rule, require taking special. metal samples and lead to damage or destruction of controlled products.

The format of this information is as follows:

• Full name of the chairman of the commission, his position;
• list of names and positions of commission members.

What information should the act of writing off material assets contain? The legislation does not regulate a single standard form of this document. As a rule, the local regulatory document of the company approves its sample, which is used in the future.

This leads to corrosion of the metal and the appearance of rust, which eats the metal, causing holes to appear in the buckets quite quickly.

If the furniture is damaged

Furniture purchased by an organization for use in public premises (offices, hotels, cafes, shops, doctors' offices, concert halls, etc.) falls into disrepair much more often than its domestic counterparts. As a result of intensive use, individual items may be broken, dirty, the upholstery may be torn, etc.

Information that the organization’s property has fallen into disrepair is recorded in the process of drawing up annual inventory documents or at the time such facts are discovered. The documents drawn up indicate the types of damage to furniture for further write-off, for example:

• damage to the furniture frame (legs, seats, backs of chairs and armchairs, walls, shelves and doors of cabinets and cabinets, legs and table tops, etc.);
• breakdown of mechanisms that ensure the operation of furniture (door hinges, drawer mechanisms, chair casters, etc.);
• deformation of individual parts of furniture due to wetness, excessive heat, etc.;
• wear and tear of the upholstery (fading, thinning, tearing, etc.);
• defects in furniture surface cladding (cuts, cracks, chips, etc.);
• irremovable stains on furniture surfaces, etc.

All of the listed damages can become a reason for writing off the furniture in the write-off act if an essential condition is met: the costs of eliminating these defects are equal to or exceed the cost of purchasing a similar new piece of furniture.

Information on the cost of repairs can be provided by organizations specializing in this type of service.

Reasons for writing off furniture and criteria for assessing the disposal of interior items

Although this category also includes the furnishings of public catering establishments, industrial premises, trading floors, etc. The main reasons for writing off furniture: 1. One hundred percent or partial loss of basic performance characteristics:

1. deformation of the seat (for armchairs and chairs) or work surface;
2. breakdown of structural parts of furniture (legs, back, armrests);
3. breakdown of mechanical parts (accessories);
4. weakening or complete unsticking of tenon joints, resulting in the appearance of gaps;
5. cracking, warping of parts or functional units of furniture.

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2.

Unsatisfactory indicators of the appearance of a piece of furniture, affecting the reasons for writing off furniture:

1. darkening or destruction of the structure of varnished parts, aging of the film, the appearance of white spots on
2. persistent pollution (indelible);

Is it possible to write off boring but still usable furniture?

If the desire to purchase new furnishings for an organization is not due to the fact that the furniture has lost its performance qualities, but to another reason, for example, updating the overall design concept of a restaurant or the transition of a business to the “luxury” segment, which requires a more solid office environment, then there are no physical defects in the furniture for write-off .

In this case, you can be guided by the service life of the furniture established by the manufacturer in the technical data sheet.

Furniture manufacturers are required to set a service life for it in accordance with Decree of the Government of the Russian Federation dated June 16, 1997 No. 720. After this period, furniture can become dangerous to people and the environment. Therefore you cannot use it.

If the service life of the furniture is established in the technical passport and by the time of write-off it has expired, then the reason for writing off the furniture in the write-off act can be formulated as follows:

“Write off office furniture in accordance with Appendix 1 to the act in connection with the expiration of the service life established by the manufacturer of the specified furniture LLC Furniture for Everyone in the technical passport (Appendix 2), as posing a potential danger to the health of employees, property of the organization and the environment in accordance with the standards of the Government Decree RF dated June 16, 1997 No. 720.”

The reasons for writing off upholstered furniture are determined similarly. If the furniture has lost its performance qualities - the upholstery is torn, worn out or dirty, the frame is broken or deformed, etc., then it can be written off if the cost of repair costs is comparable to the cost of a new similar item.

If upholstered furniture has no physical damage, then the basis for write-off may be the expired service life established for it.

Any equipment has its own service life, after which it must be written off. To do this correctly, you need to act in a certain order, regulated by law. We will look at how to write off fixed assets in 2021 in the article.

Any accountant directly involved in the acceptance, depreciation and write-off of fixed assets must clearly know the procedure and the required list of documents. Otherwise, the tax service may have questions regarding the legality of the write-off and the lack of required documents.

Before writing off fixed assets at an enterprise, it is necessary to study the order of the Ministry of Finance of the Russian Federation No. 33n dated July 20, 1998. It contains information about mandatory activities and documents and regulates the procedure for accounting for fixed assets.

How to correctly draw up an act for writing off materials: 6 key details

› › › Any enterprise needs material assets; without such values, normal economic activity is impossible.

Issued in two copies. One of them is transferred to the appropriate service in order to reflect the data in accounting.

Thanks to this, the production process and sales of products become cyclical. Valuables are purchased in the public domain or from working partners.

Definitely at the expense of the enterprise itself. But when purchasing, it is not always possible to recognize the quality of consumables and their compliance with established standards. Or damage occurs for subjective reasons. After this, the materials can no longer be used for their intended purpose. At this point, the business entity has an obligation to write off valuables.

In this process, one cannot do without the preparation of tax and financial documents. Contents The document refers to reporting documents.

After drawing up an act on the write-off of materials that have become unusable, management has the opportunity to reduce the tax base for all existing assets. Only the act makes any type of write-off justified.

If it is available, inspection organizations do not have any unnecessary questions. Drawing up the act must be the initiative of an individual responsible for the storage of valuables. This person submits a memo to management stating that a write-off is required. Management must ensure that the information in the memo is accurate. To do this, the condition in which the materials are located is checked.

If their condition is recognized as unusable, a corresponding administrative order is issued. How to fill out correctly? See the link for a sample document. After this, they are asked to assemble a special commission. Or, accountants are involved in the inventory of material assets for which write-off is required. The legislation does not establish a single form according to which a document could be created. The document is drawn up arbitrarily.

But the content must also follow a number of mandatory requirements.

In particular, the following data must be reflected:

1. Signature of persons participating in the process. The financially responsible employee acts according to the same rules.
2. It is necessary to describe the reasons why the defects appeared in the first place.
3. About those who take part in the write-off. Last names are written along with their positions.
4. The company writes the name. We must not forget about the date of registration with the order number.
5. A separate list describes the written-off values ​​themselves. For each item, write the mass and number of units with the cost.
6. According to the final data. Be sure to write down the total amount and indicate the quantity.

As already mentioned, reports are drawn up when defects and deficiencies are discovered in the material assets used. Only materially responsible persons are involved in the paperwork. In addition, the chief accountant takes part in this procedure. Signatures on the paper are put by all participants in the process, plus the head of the enterprise. Before writing off, each material asset must already be on the balance sheet of the enterprise.

Write-off of fixed assets: documentation

Writing off fixed assets seems common and simple, but in reality the company needs to draw up a number of papers that would confirm the legality of disposal of fixed assets.

The disposal is preceded by the execution of an order to create a special commission, which is tasked with writing off fixed assets (documentary registration of the formation of such a commission is strictly necessary). It includes the following persons:

• chief accountant of the company;
• technical specialists;
• MOLs to which fixed assets subject to disposal are assigned.

Responsibilities and functions of the commission for writing off fixed assets

During the creation of the commission, their powers are determined. The guidelines provide for the inclusion of the following functionality in this list:

• The commission is inspecting the decommissioned facility. She is also responsible for drawing up all documentation related to write-offs. This includes not only technical and commercial documents, but also accounting documents.
• The reason for write-off is established, as well as the impossibility of using the OS object for subsequent use, restoration or sale.
• The circle of culprits is determined if the OS has become unusable before the established service life, was damaged or partially damaged. During the proceedings, the Commission develops proposals to involve these workers in compensation for damages.
• If some parts of a fixed asset can be used in further work (for example, as a spare part for other equipment), then a list of these parts is compiled and their cost assessment is carried out. In the future, it is the commission that is responsible for the dismantling of all the listed parts.
• Filling out write-off acts, signing all necessary documentation.

Formulations when writing off stands from material assets

The form for the act of writing off goods is drawn up according to the TORG-16 form. This form of the form was ratified by Resolution No. 132 of the State Statistics Committee of the Russian Federation of December 25, 1998 and is used when defects or defects are detected in materials.

The act of writing off inventory items must be signed by members of the write-off commission and the financially responsible person and approved by the manager.

The lists of persons specified in the orders must endorse evidence of their familiarization with the orders. Then the mandatory registration of official papers is carried out, their numbers are indicated and the dates for registration are set.

A document for writing off inventory is drawn up for regulated confirmation of the actual loss of quality of goods.

Order to write off fixed assets: sample

According to the guidelines, when writing off a fixed asset item, the organization must draw up a corresponding act. No additional documents are required to be drawn up in accordance with the law. For example, an order to write off fixed assets, a sample of which will help you draw up the paper correctly, is not mandatory.

But sometimes tax authorities may request it when auditing an enterprise. This is possible if during the write-off procedure associated expenses appeared. Sometimes an order is needed to indicate it as the basis for drawing up a write-off act.

Letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/454 dated July 9, 2009 also makes it clear that it is better to draw up an order for write-off in order to avoid confusion. But not a single legislative act specifies what such a document should look like, so it can be drawn up in any form.

In addition to the standard details (number and date of the order, name of the organization, city), the text of the order must contain:

• object inventory number;
• reason for write-off;
• liquidation period (if implied);
• the basis for drawing up the order;
• instructions to an accountant, MOL, storekeepers or other responsible persons.

All persons receiving instructions in accordance with the order must affix a signature indicating their familiarity with the document. The order must also be signed by the head of the enterprise.

Write-off of material assets as a natural process of production

Writing off valuables during the production process is a natural process. It is impossible to make a product without using up certain materials. It does not matter what type of final product is manufactured - write-off of raw materials is inevitable. Its quantity and types depend on the complexity and composition of the final product.

The main feature of this write-off process is its regularity. Raw materials and materials are written off at the enterprise according to reporting periods (daily, ten-day, monthly, quarterly). The accuracy of accounting information depends on the timeliness of write-off of raw materials and materials:

• about the cost of products (semi-finished products, work in progress, etc.);
• about the stock balances in the warehouse at the current (reporting) point in time.

The process of writing off material assets for production needs was previously organized taking into account the Guidelines for accounting of inventories, approved. by order of the Ministry of Finance dated December 28, 2001 No. 119n. From 01/01/2021, these instructions have lost their force. They were replaced by FSBU 5/2019 “Inventories”, which the regulations for writing off material assets do not prescribe in such detail. The organization itself can develop its own write-off rules, based on previous instructions.

We wrote more about the new FSBU 5/2019 here

Write-off of fixed assets: postings

Write-off of fixed assets involves making changes to the balance sheet of the enterprise. The responsible accountant, knowing the reasons, makes appropriate entries. Depending on the reason for which fixed assets are written off, different entries may be used.

Write-off of fixed assets unfit for use

If an organization writes off due to wear and tear of an object, then the following entries must be used:

• D01 (a special subaccount for the disposal of fixed assets is used) – K01 – to write off the original cost;
• D02 – K01 (subaccount) – depreciation is written off;
• D91 - K01 (by subaccount) - write-off of the remaining (non-depreciated) cost of the object.

OS sales

If an enterprise decides to sell a fixed asset to another organization, then the following transactions are applied:

• D01 (subaccount) – K01 – write-off of the original cost;
• D02 – K01 (subaccount) – depreciation is written off;
• D91 – K01 (sub-account) – the remainder of the cost of the object is written off.

In this case, the residual value is shown as part of other income. Additionally, revenue is displayed in accordance with posting D62 - K91. It is also necessary to reflect the amount of accrued VAT using postings D91 - K68.

Using OS as a contribution to the management company

We are talking about a situation where a fixed asset is transferred to another organization as an investment. Subsequently, the original owner of the object will receive dividends. The write-off of the original cost and depreciation proceeds in the same way as in the two previous cases, but the transfer itself is displayed with the following posting: D58 - K01 (subaccount).

There are several other specific situations that require the use of special entries in the accounting of an enterprise.

Material write-off act

35729 Drawing up an act for writing off materials is required in cases where the material assets and inventories on the organization’s balance sheet have become unusable for some reason. Write-offs occur in a strictly established manner and are recorded in the appropriate act.

FILES To write off material assets, the creation of a special commission is required. It consists of financially responsible persons, as a rule, from different structural divisions of the enterprise. It is their responsibility to identify and examine damage, defects or malfunctions of equipment, machinery, furniture, household equipment, tools, etc.

values ​​contained on the balance sheet of the organization. After recording such facts, they are authorized to draw up an act of write-off of materials.

As a rule, in large organizations there are specially developed clear instructions for such actions. To write off materials, there must be compelling reasons with documentary evidence.

Write-off of materials cannot occur without compelling reasons, confirmed by a certain evidence base. In particular, during the procedure for writing off materials, supporting documents can be used. So this is:

1. reports on products produced over a certain period (its volume, names, etc.);
2. written documents on the consumption of materials in excess of established standards (with justification for these facts);
3. approved calculation according to material cost standards for the manufacture of a unit of goods;
4. reports from financially responsible persons on the material assets used;
5. other financial and accounting documents.

Before writing off material assets, the enterprise must conduct an inventory of property and enter its results into the relevant documents.

This document must necessarily contain information about the enterprise and the members of the write-off commission: their positions, surnames, first names, patronymics, as well as a detailed list of materials being written off, including their quantity and cost (piece and total), the reason for write-off.

The commission is appointed by a separate order of the head of the organization, and the chairman of the commission is also prescribed in it. After entering all the data into the write-off act, each member of the commission must sign the document, thereby certifying that all the information was entered correctly.

Also, upon completion of the procedure, the report must be certified by the head of the organization.

The act of writing off materials has a legal status, since on the basis of it the specialists of the accounting departments reflect the book value of the written-off material assets, as well as the direct loss of the enterprise due to their loss. In turn, this information is reflected in the tax records of the legal entity.

The act does not have a unified, standard template, so it can be drawn up in free form or according to a template developed within the organization, in accordance with the characteristics of its activities and needs.

Defective statement for write-off of fixed assets: sample

Write-off of fixed assets due to their unsuitability for further use is not carried out without the use of appropriate documentary evidence. To provide evidence, the following documents are drawn up:

• acts of write-off (they contain information confirming that the asset is being written off);
• defective statements (they are needed to indicate the reasons and arguments indicating the impossibility of using the object by the enterprise).

Why do you need a defect sheet?

There may be several reasons why a defective statement for writing off fixed assets is used (the sample will help you correctly enter all the necessary information):

• explains why it is necessary to write off an OS object, approaching the issue of its use from an economic point of view;
• the use of information from it allows you to analyze the causes of failure of decommissioned equipment (this allows you to eliminate the identified causes in order to further avoid damage to the equipment and the need to write it off before the established service life);
• is evidence of the validity of the write-off of fixed assets from an expert point of view (such a document may be requested by the company’s shareholders, its investors or other interested parties to verify the legality of the write-off).

Mandatory details of the defective statement

The most important part of the defective statement is the indication of the facts due to which the fixed asset cannot be used at the enterprise, and its write-off must be carried out as quickly as possible. In order for all mandatory information to be displayed in a document, it must be compiled in accordance with a certain structure.

A correctly compiled defective statement should contain the following data:

• name of the organization (full name is written);
• the structural unit to which the fixed asset subject to write-off is assigned;
• the composition of the commission that carried out the examination of the write-off object (information about all technical specialists is entered);
• an entry is made about the impossibility of further use of the fixed asset;
• information about all objects under study (the factory and inventory numbers are prescribed for each, the cost of the OS and the previously established planned period of its use are additionally entered);
• information about detected defects and identified malfunctions for each object;
• the commission’s conclusion on the need to write off objects due to the inexpediency of their further repair or sale due to the presence of serious faults.

After drawing up the document, all members of the commission must sign it.

Sample defect sheet

A significant proportion of calls to our company are from clients who want to repair their signs that were previously produced by other companies. Over time, we have accumulated a large selection of such works and we would like to share them in order to use examples to understand the main reasons for the breakdown of advertising signs.

Signboard of the Audi car dealership in Krylatskoye . An emergency incident with a sign that almost ended in a serious fire. A poorly insulated contact on the neon tube began to short out, causing the plastic "d" to catch fire. In this case, we had to redo two plastic letters and seriously repair the “ring” logo.

Jewelry salon on Avtozavodskaya . The sign of the jewelry store was destroyed as a result of the traditional spring cleaning of roofs from icicles. As a result, it was necessary to redo a significant part of the lighting and volumetric elements of the advertising structure

Sign for the Springfield clothing store . The high-voltage transformer powering the neon threads in the letters literally exploded, leaving clear traces of the incident on the walls. This often happens as a result of the fact that the heat dissipation problem was left unresolved and the transformer simply overheated. Placing a neon transformer in a closed box, in direct sunlight, or in close proximity to heating devices (lamps, air conditioners) can easily lead to similar consequences.

Car dealership sign . Once you install fluorescent backlighting in volumetric letters, you can achieve certain savings. However, there is a very high probability that in a couple of months the letters will look like this unpresentable image. The cost of repair work will very quickly cover all the initial savings. That is why now in 9 cases out of 10 we install reliable LED backlighting in the letters.

Light box . Sooner or later, fluorescent lamps fail. The manufacturer usually gives a guarantee for a certain number of hours of continuous operation. In our experience, a standard lamp in a box lasts from six months to one and a half years. In this case, it is very important that during the production of the light box the possibility of trouble-free maintenance of the product is included.

Letters "Scarlet Sails" . It also happens that a loosely fixed front surface of a three-dimensional letter, as a result of strong gusts of wind, simply...flies away. And you just have to hope that no one below gets hurt. To repair such a letter, you need either a product file or a template, which can only be made directly at the work site.

Reasons for decommissioning an information stand

This is necessary so that in the event of an inspection, you will not be accused of theft of state inventories. Before the manager makes a decision on write-off, a special commission performs its work. Its composition is approved by order of management and includes, as a rule, the chief accountant, financially responsible persons and other specialists if the write-off requires special knowledge in a certain area.

Found in metallic In products and semi-finished products, defects vary in size and location, as well as in their nature and origin.

Metal structures are much lighter compared to structures made of stone, reinforced concrete and wood. They are almost 4 times lighter than reinforced concrete and often lighter than wood (when used under the same loads).

The task of analyzing fixed assets is to check the availability, condition, composition and changes during the reporting period and identify the effectiveness of their use. Fixed assets are repeatedly involved in the process of the organization's activities. They.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique. When the cost of workwear is up to 40,000 rubles, it is classified as inventory and written off in equal parts throughout its entire service life.