About the malfunction of the chainsaw, sample write-off report. Certificate of write-off of equipment that has become unusable

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ACT FOR WRITTEN-OFF OF TECHNICAL EQUIPMENT I approve __________________________ __________________________ "__" _____________ 20___ ACT FOR WRITE-OFF ________________________________ (type of equipment) _________ "__"___________20___ The commission consisting of (positions, names) ________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ Appointed _________________________________________________________ inspected the technical condition _____________________________ _____________________________________________________________________ As a result of inspection of all components and parts _______________________ _________________, familiarization with the technical passport, the commission established: 1. Basic information Name, brand, plant No. _______________________________ Inventory No. _______________________________ Year of manufacture ________________________________ Date of receipt ________________________________ Time of commissioning ________________________________ Book value ________________________________ Number of overhauls performed _______________________________ Date of last overhaul _______________________________ 2. Technical condition ?+++-+++++++++++++++ +++++++++++++++-+++++++++++++++++++++++++++++++++++- + No.+ Name of main components + Nature of detected defects + ¦++++++++++++++++++++++++++++++++++++++++++ ++++++++++++++++++++++++++++- + + + + + + + + -+++-+++++++ +++++++++++++++++++++-+++++++++++++++++++++++++++++ +++++? 3. Conclusion of the commission _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ Signatures: Chairman of the commission ______________ Members of the commission ______________ ______________ ______________

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We draw up a correct defect report - sample

A missing or incorrectly drawn up defective act often becomes the reason for the tax inspectorate not to recognize the costs of repairing (writing off) OS (equipment) in tax accounting, which leads to additional taxes and penalties. A defective act for writing off OS (equipment) is generated and confirmed by a commission approved by order of the organization.

The commission must include: the chairman of the commission appointed by order, the chief accountant, the employee responsible for the safety of the OS (equipment), and a specialist who understands the technical characteristics of the OS (equipment) being inspected. In the absence of the latter on the organization’s staff, third-party companies that carry out a technical assessment of the operating system (equipment) are invited to draw up a defect report.

The defective act for write-off of fixed assets (equipment) contains the following mandatory information: Title of the act. Formation date

Pump decommissioning certificate. What to do with the reason. Nuances of writing off office equipment for state employees

Usually an order is indicated as the basis.

A certain procedure must be followed when the equipment itself is written off. Determining the cost of objects deserves special consideration. When a document is drawn up, the following regulations are taken as a basis:

1. Reports compiled by financially responsible persons.
2. Planned costing containing information about expenses.
3. Reporting on manufactured goods for a certain time.

Organizations keep documents for no more than a decade and a half.

Indicators of cost for the period of acquisition, transportation costs, fees for consultations, and customs expenses are subject to accounting.

The write-off rules also have the following description:

1. Dismantling, disposal.
2. Decor .
3. Next, documentation is drawn up listing the resources that have failed.
4. At the first stage, objects are examined for technical condition.
5. Obtaining permission from the director for the actual write-off.
6. The write-off procedure itself.

Found documents on the topic “act of writing off KKM”

1. Act on write-off of technical equipment Accounting statements, accounting → Act on write-off of technical equipment
   act on write-off of technical equipment I approve “” 20 year act on write-off (type of equipment) “” 20 year to ...
2. Act on write-off technical means
   Accounting statements, accounting → Certificate of write-off of technical equipment

   act on write-off of technical equipment I approve "" 20 year act on write-off (type of equipment) "" 20 year to...

3. Act write-offs motor resources
   Documents of the enterprise's office work → Certificate of write-off of motor resources

   ... State Customs Code of the Russian Federation dated 02.10.96 no. 609 I approve the head (name of department) (surname and initials) “” 20, act no. write-off of motor resources commission consisting of: chairman (position, surname and , members of the commission initials)…

4. Act O write-off materials for current repairs
   Accounting and financial documents → Certificate of write-off of materials for current repairs

   ... "" 20, act on the write-off of materials for current repairs No. dated "" 20, a commission consisting of: chairman and members ...

5. Sample. Act on write-off damaged work record forms
   Accounting statements, accounting → Sample. Act on writing off damaged work record forms

   m.p. I approve to the head of the enterprise (signature, surname and initials) an act for writing off damaged forms of work books of the year "" 20 by us (positions, initials and surnames of members are listed ...

6. Act O write-off vehicles (Unified form N OS-4a)
   Enterprise records management documents → Certificate of write-off of motor vehicles (Unified Form N OS-4a)

   The document “ Act on write-off of motor vehicles (unified form n OS-4a)” in excel format can be obtained from the link “sk...

7. Act on write-off low-value and wearable items (Standard interindustry form N MB-8)
   Enterprise records management documents → Act on write-off of low-value and wear-and-tear items (Standard interindustry form N MB-8)

   document “ Act for write-off of low-value and wear-and-tear items (standard interindustry form n mb-8)” in excel format you can...

8. Form No. MB-8 Act on write-off low-value and wearable items
   Accounting statements, accounting → Form No. MB-8 act on write-off of low-value and wear-and-tear items

   act on write-off of low-value and wear-and-tear items form no. MB-8 (front side) standard interdepartmental...

9. Act O write-off goods (Unified form N TORG-16)
   Enterprise records management documents → Certificate of write-off of goods (Unified form N TORG-16)

   The document “Weight sheet (Unified form N MX-9)” in Excel format can be obtained from the link “Download

10. Act on write-off low-value and high-wear items. Form No. MB-8
    Accounting statements, accounting → Act on write-off of low-value and wear-and-tear items. Form No. MB-8

    …G. no. 1148 +-+ Okud code 0311008 3 +-+ I approve: (position) (signature) (full name) “” 20 +-+ act no. +-+ for writing off low-value and wear-and-tear items “” 20g. commission appointed by order no. from "" 20 ...

11. Sample. Act on write-off low-value and high-wear items. Form No. MB-8
    Accounting statements, accounting → Sample. Act on write-off of low-value and high-wear items. Form No. MB-8

    ...acceptance, organization) code by okud +-+ approve (position) (signature) (and., o., surname) "" 20 year act on write-off of low-value and wearable items commission appointed by order dated "" 20 no . , examined the p...

12. Sample. Act on write-off tools (devices) and exchanging them for suitable ones. Form No. MB-5
    Accounting statements, accounting → Sample. An act for writing off tools (devices) and exchanging them for suitable ones. Form No. MB-5

    ...approved by the resolution of the State Statistics Committee of the USSR dated December 28, 1989 no. 241 +-+ (enterprise, organization) okud code +-+ the act for writing off tools (devices) and exchanging them for suitable ones (position) (signature) (f., f., surname) ...

13. Sample. Act on write-off fixed assets. Form No. os-3 (Resolution of the USSR State Statistics Committee dated December 28, 1989 No. 241)
    Accounting statements, accounting → Sample. Act on write-off of fixed assets. Form No. os-3 (Resolution of the USSR State Statistics Committee dated December 28, 1989 No. 241)

    ... code for okud (enterprise, organization) +-+ approved by the head of the enterprise (signature) (full name) "" 20 act +-+ for write-off of fixed assets number date code of the type of document for drawing up the transaction +- +-+- +-+ +-+ debit credit...

14. Act for culling and write-off car (car trailer) (in relation to standard form No. os-4a)
    Accounting statements, accounting → Certificate of rejection and write-off of a car (car trailer) (in relation to standard form No. os-4a)

    act for rejection and write-off of a car (car trailer) (in relation to the standard form no. os-4a) appendix n...

15. Logbook for registering readings of summing money and control counters KKM (Unified form N KM-5)
    Documents of the enterprise's office work → Journal of recording the readings of summing cash and control counters KKM (Unified form N KM-5)

    The document “Logbook of recording readings of summing cash and control meters of KKM (unified form n km-5)” in excel format can be obtained from the link “download file”

    Read also:  Instructions for applying the norms of natural loss of food products when stored in warehouses and bases of retail trade and public catering organizations

Equipment malfunctions for write-off

But equipment can fail or not meet the requirements of production processes without any theft, war or natural disaster. In this regard, the following breakdowns of equipment for write-off are noted:

1. Failure of the main components of the system unit, its physical deformation, which caused internal elements to break, electrolyte getting onto the boards due to depressurization of the BIOS battery;
2. Fatal breakdowns of auxiliary equipment that make replacement impossible and impractical;
3. Obsolescence – modern software required in the production process is not installed or does not work efficiently.

In the latter case, the equipment works slowly and often freezes. Its use leads to data loss and ineffective staff work.

A special case is a breakdown of the voltage stabilizer. It is easy to replace and repairs are inexpensive. But due to this malfunction, microcircuits and other components may burn out.

All these defects in equipment for write-off must be displayed in the equipment technical condition report after inspection by a specialist. The easiest way to obtain documentation of the misuse and disposal of your computer is to contact the company involved in this type of activity. They have a complete set of documents for such work. The list of their activities includes working with precious, ferrous and non-ferrous metals, substances containing toxins.

Below is a list of the best companies in major cities:

• UtilMsk (Moscow);
• LLC Profit (St. Petersburg);
• Unified waste removal and disposal service (Novosibirsk);
• Ural (Ekaterinburg);
• Zabirayka (Nizhny Novgorod);
• LLC Recycling Company (Chelyabinsk);
• LLC Leading Recycling Company (Omsk);
• NPF "Municipal" (Samara);
• Waste recycling factory (Rostov-on-Don);
• Mega Service (Ufa);
• RETEKO (Krasnoyarsk);
• SBV recycling (Perm);
• Medprom (Voronezh);
• EcoStandard (Volgograd);
• GARANT (Krasnodar);

In 80% of cases, computer equipment contains precious metals. In addition, its components contain substances hazardous to the environment.

Therefore, disposal must be carried out by specialized organizations that have the appropriate license. Documents remain at the enterprise confirming the malfunction of the equipment, its write-off and transfer for disposal within the framework of the procedures provided for by law.

Related documents

• Act on liquidation of fixed assets (in relation to standard form No. os-4)
• Certificate of acceptance and transfer of fixed assets. Form No. os-1
• Cash audit report (instruction of the Central Bank of the Russian Federation dated 10/04/93 No. 18 (as amended on 02/26/96)
• Act of markdown of goods
• Act-receipt for the performance of warranty and paid work on the repair of telephone sets. Form No. tf-2-22 (letter of the Ministry of Finance of the Russian Federation dated February 22, 1994 No. 16-36)
• Act-request for replacement (additional supply) of materials. Form No. m-10
• Analytical data on accounting for the costs of procuring and purchasing materials for journal order No. 6
• Analytical data on accounting for deviations in the cost of materials for journal order No. 6
• Certificate of assessment of the value of buildings and structures approved. Ministry of Agriculture of the Russian Federation on January 22, 1992 (appendix to the regulations on the commission for the privatization of land and reorganization of the collective farm (state farm)
• Certificate of assessment of the cost of machinery, equipment and transport (appendix to the regulations on the commission for the privatization of land and reorganization of the collective farm (state farm), approved by the Ministry of Agriculture of the Russian Federation on January 22, 1992)
• Certificate of assessment of the cost of unfinished capital construction (appendix to the regulations on the commission for the privatization of land and reorganization of the collective farm (state farm), approved by the Ministry of Agriculture of the Russian Federation on January 22, 1992)
• Act on the assessment of the value of working capital (appendix to the regulations on the commission for the privatization of land and reorganization of a collective farm (state farm), approved by the Ministry of Agriculture of the Russian Federation on January 22, 1992)
• Act of transfer (sale) of collective farm (state farm) property to the rural (settlement) council of people's deputies (appendix to the regulations on the commission for land privatization and reorganization of the collective farm (state farm), approved by the Ministry of Agriculture of the Russian Federation on January 22, 1992)
• An acceptance certificate
• Balance sheet of an insurance organization (quarterly). Form No. 1-insurer (Order of Rosstrakhnadzor dated April 16, 1996 No. 02-02/12)
• Balance sheet of the enterprise (Form No. 1 for capital) (approved by Letter of the Ministry of Finance of the Russian Federation dated October 13, 1993 No. 114 for annual reporting for 1993)
• Balance sheet of an insurance organization - form No. 1 - insurer. (approved by the Russian Federal Service for Supervision of Insurance Activities in agreement with the Ministry of Finance of the Russian Federation for quarterly reporting in 1993)
• Balance sheet of economic and financial activities of the enterprise
• Balance sheet of economic and financial activities of the enterprise form 1.
• Statement of uncollected overdue receivables and violations of settlement discipline on synthetic accounts

Certificate of write-off of equipment that has become unusable

The chairman of such a commission is, as a rule, a deputy director, and the members of the commission are the chief accountant, economists and engineers.

In most cases, fixed assets are subject to write-off in the following cases:

1. The property fell into disrepair.
2. Equipment does not exist as a single entity.
3. It is impossible or economically infeasible to restore the object.

All three circumstances must be present, otherwise the write-off will be illegal. For example, you cannot write off a computer on the grounds that its performance is not sufficient to run a program.

The hardware remains suitable for lower performance programs such as word processing or email. The write-off of the printer will be considered unreasonable if the commission does not include a technical specialist who can confirm that the fixed asset cannot be repaired.

Equipment inspection report

The ultimate goal of inspecting the equipment and drawing up a report is to conclude whether the equipment is suitable for further operation and use.

If the commission cannot give such permission, then it must enter into the act the grounds for refusal, including the degree of wear and tear or level of malfunction of the equipment, the possible cost and preliminary time frame for repairs, as well as the measures that need to be taken to eliminate the found defects, flaws and violations .

In some cases, if the equipment can no longer be repaired, based on the act, it can be written off from the organization’s balance sheet.

For a more complete and detailed inspection of the equipment, a whole commission is involved in this procedure. Usually it consists of employees of the organization who work in different departments - as a rule, these are middle managers: chief engineers, technologists, deputy directors, etc.