Form OS-3. Certificate of acceptance and delivery of repaired fixed assets

Who is involved in the acceptance and delivery

In order to record the movement of fixed assets from the contractor to the customer after repair/modernization/reconstruction, a special commission is created in the company. It consists of enterprise employees from different structural divisions - as a rule, technical specialists, an employee of the accounting department and a management representative.

The commission’s task is to make sure that all the necessary work has been carried out at the proper level and the facility is suitable for further use.

Sample filling - step-by-step instructions

Repair work can be carried out directly at the enterprise. In this case, the act can be drawn up only in one copy, which is transferred to the accounting department. If the modernization or reconstruction of equipment takes place at a third-party enterprise, then the act must be drawn up in two copies, one of which must be received by the performer of the work, and the second by the accounting department of the enterprise that owns the fixed assets.

The document is composed of two sections:

1. The condition of fixed assets before the start of repair or reconstruction.
2. Data on expenses incurred by the enterprise during repair work.

The header of the OS-3 form contains the following information:

• the name of the organization that is the customer for the work;
• the name of the company that is performing the work;
• OKUD code;
• OKPO code.

In addition, the header of the document must contain information about the contract under which the order for repair work is carried out:

• contract number;
• date of signing the document;
• actual time allocated for repairs;
• time allocated for repairs under the contract.

All the above data must be confirmed by the signature of the company management.

Both sections of OS-3 are presented in the form of tables. The first of them (Data on the state of fixed assets before they were transferred for repair) is formatted in 7 columns:

1. Filling out the OS-3 form

   Number in order.

2. OS object name.
3. What inventory number is the OS object under?
4. OS passport number.
5. The object number that was assigned to it at the factory.
6. Restoration price.
7. Operating time.

In the second section (Information on expenses for repair work, modernization or reconstruction of facilities) there are 10 columns:

1. Serial number.
2. Name of the property.
3. Type of repair.
4. Funds spent on dismantling.
5. The price of repair work, which was agreed upon in the contract.
6. Price of reconstruction or modernization according to the contract.
7. Real cost of repair work.
8. The real cost of reconstruction of the facility.
9. Expenses that the company incurred for transportation.
10. Other notes.

In a separate line under the table you need to indicate the final cost of repairing the fixed asset.

On the other side of the act, the conclusion reached by the commission should be given:

• whether all necessary work was completed in full;
• what was not done;
• how the characteristics of the OS object changed after the work was carried out.

Once completed, the act must be signed.

The date on which the act is drawn up must necessarily correspond to the time at which the repair work was completed. After this, the equipment can be put into operation.

It is important to note that the types of work performed are differentiated in the tables. This:

• repair;
• reconstruction;
• modernization.

A separate point is the conclusion of the commission, which is drawn up after filling out the main sheets. It can describe the procedure for testing a fixed asset item after repairs (if there is a need for them). Here you can give a description of the changes that occurred to the object (if modernization or reconstruction was carried out).

Records of actions carried out at the facility, based on the OS-3 form, must be entered into the Inventory Card. If the object has been subject to changes, then they must be included in the technical passport.

Particular attention should be paid to the second section of the act, which indicates the amounts spent on repairs. If you follow the logic, the cost of work is indicated excluding VAT. This follows from Article 168 of the Tax Code, which states that the taxpayer presents the cost of the tax to the buyer separately. But this applies only to those works that are aimed at selling goods.

We will talk in more detail about the OS-1 form and the rules for filling it out in our material.

What is the OS-4 form used for? Read more.

How is the modernization of fixed assets carried out? To understand this issue, read this material.

If work is carried out on objects that are used in an area where taxation is not required, then it will be impossible to obtain from the act all the information necessary for accounting. Therefore, it is recommended to supplement the second part of the tables with another column, which will be called “VAT Amount”. This will make the OS-3 form much more informative.

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If the document has been fully drawn up, it can be certified by the organization’s management. After this, the act is transferred to the accounting department, where the main entries are made. It is also here that the accounting staff calculates the final amounts spent on repairs.

Form OS-3 exists to fill out an act of acceptance of fixed assets that were previously transferred for repair or modernization.

Features of the act, general points

If you have been given the task of creating an act of acceptance and delivery of a fixed asset that has undergone repair work, and you do not know exactly how to do this, carefully read the recommendations below. Look at the example of filling it out - you can easily draw up your document based on it.

Before moving on to a detailed description of the act, we provide general information about the document. Let's start with the fact that today there is no single unified model (the abolition of mandatory forms of primary documents occurred in 2013). This means that an act can be formed in any form or according to a template approved in the accounting policy of the enterprise.

However, the option of using the previously generally applicable OS-3 form is in greatest demand - it is convenient in structure, understandable and contains all the necessary information.

In this case, the method of drawing up the act must be reflected in the company’s regulatory documents.

Form OS-3 can be filled out by hand or on a computer - however, if the second path is chosen, the form should be printed after final formation. This is necessary so that all parties involved in the acceptance and delivery of fixed assets can put their signatures on the document, including those directly involved in the acceptance and delivery, the chief accountant and the director of the enterprise.

It is not necessary to certify the form with a seal - this should only be done when such a condition is in the company’s local documentation.

An act is drawn up in at least three copies (if the act is filled out by hand, then using a copy sheet) - one for each of the interested parties. If necessary, additional copies can be made, which also need to be properly certified.

Act in form No. OS-3

Resolution of the State Statistics Committee dated January 21, 2003 No. 7 for registration and accounting of the acceptance and delivery of fixed assets from repair, reconstruction, modernization provides form No. OS-3 “Act on the acceptance and delivery of repaired, reconstructed, modernized fixed assets.”

The act in Excel format can be found at the link provided.

Please note that the use of this unified form is not mandatory for an organization (Information of the Ministry of Finance No. PZ-10/2012). This means that the organization can independently develop the form of the primary document that would formalize the operation of acceptance and delivery of an asset after repair, reconstruction or modernization. It is important that the primary document contains the required details for the primary document, and that the form used is approved in the Accounting Policy for accounting purposes.

Let us present some features of filling out the Act in form No. OS-3, which are provided for by Resolution of the State Statistics Committee of January 21, 2003 No. 7.

So, if repairs, modernization or reconstruction are carried out by the organization on its own, then it is enough to draw up one copy of the Certificate, which is signed by the members of the acceptance committee, approved by the head of the organization and submitted to the accounting department. If the restoration of OS objects was carried out by a third-party organization, the act is drawn up in 2 copies and additionally signed by a representative of the organization that carried out the repair, modernization or reconstruction. The first copy of the Act remains with the organization that owns the OS object, and the second is transferred to the contractor that carried out the repair, reconstruction or modernization.

Data on repairs, reconstruction or modernization carried out is entered into the inventory card for recording a fixed asset item (form No. OS-6) or another similar document that records the presence of a fixed asset item and its movement within the organization.

Sample act of acceptance and delivery of repaired fixed assets

At the beginning of the document, on its front side, the following is indicated:

• details of the organization that owns the fixed assets: its full name, the structural unit to which the object is assigned;
• information about the company that carried out the restoration work.

On the right side of the form the following is entered in the plate:

• OKPO codes of both enterprises;
• information about the contract (number, date of conclusion);
• repair period (contractual and real);
• number assigned to the act;
• date of formation of the act (remember that the act must be drawn up directly on the day of return of fixed assets to the owner).

Below on the right are several lines for approval of the completed form by the head of the organization, and then there is the first table. It contains information about the condition of the object at the time it was sent for repair:

• its serial number and name are indicated;
• inventory, passport and serial numbers;
• price and actual period of use.

After this, you need to fill out another table, which concerns the financial costs incurred by the owner of the repair. Here it is indicated:

• serial number and name of the object;
• the type of work to which he was subjected;
• dismantling costs (if any);
• cost of work under the contract and real;
• Notes – these are provided as needed.

The table summarizes the results: the price of the fixed asset after repair and restoration is entered in writing here.

On the reverse side of the form is a summary of the commission that was present at the acceptance and delivery of the reconstructed materials. It indicates how completely the work was completed, its type (repair, reconstruction or modernization), changes that were recorded as a result of the restoration manipulations performed.

Then the form is signed by all members of the commission, as well as by persons directly involved in the process of acceptance and delivery of material and by the management of the company.

Equipment acceptance document

Form OS-3 is an act of acceptance and transfer of equipment after restoration work has been completed.
This documentation is unified, but on its basis it is possible to issue an internal form taking into account the specifics of production. The use of the document is necessary in the case of equipment delivery for repair and acceptance after repair, and its formation is undeniable in any case - when the book value changes or maintains its previous size.

Important: the form is the same for any fixed asset. It reflects the changed value of the object on the day the act was formed, and it also reflects the amount of money spent on repairs.

The act is a mandatory primary document; in order to recognize expenses for modernization or restoration of property, its execution must be completed in a timely manner.

What is a write-off act and how to draw it up correctly - see here:

Who creates the transfer and acceptance certificate

To accept equipment after repair, the enterprise must have a commission on a permanent basis or one responsible person. The responsibility of such authorized persons is to issue funds for repairs and receive funds after restoration of fixed assets.

It is this commission that draws up and certifies the document, and the act must also be certified by:

• A representative of the delivering organization or department in which all the work was carried out;
• Accountant of the host party;
• Head of the enterprise.

A document is drawn up and signed immediately upon receiving the OS. you will learn what an act in form OS-4 is and how it differs from OS-3.

Responsibilities of the commission before signing the act

Among other things, the commission is obliged to fulfill all its obligations before signing the act:

• Check that the work is completed in full;
• Attend equipment testing;
• Register the acceptance and transfer of assets. What is an act of acceptance and transfer of goods and how to draw it up - find out by following the link;
• Record changes in basic characteristics.

How to account and store a document

The act in form OS-3 is subject to mandatory recording and storage. Information about the completed, signed and approved form must be entered into the internal documentation journal, indicating the date of creation and document number.

After this, the form should be placed in a folder with other similar papers, where it should be kept for the period established by law or for the period prescribed in the internal regulations of the organization. After this time, it can be disposed of following the procedure specified by law.

How to fill out the first section

The first section of the OS-3 act indicates information about the OS as of the date of its transfer for repair:

• 1 – record number in order;
• 2 – full name of the OS that is being sent for repair;
• 3, 4, 5 – inventory, passport, and serial number of the OS;
• 6 – current (residual) price of the object (minus depreciation);
• 7 – the period during which the object was used.

If several operating systems are sent for repair at once, each object must be recorded in the table. There is a separate line for each object.

Who applies and when?

The date of acceptance of the fixed asset by the special commission is the date of execution of the act, form OS-3.

Its members inspect the repaired, reconstructed or modernized facility, checking the operational attributes and functions, and their performance.

The results of the actions taken and the final condition of the property are stated in the act.

The authenticity of the recorded information is confirmed by the signature of all representatives of the commission.

Filling out when accepting delivery of repaired, reconstructed, modernized OS facilities

The form consists of 2 blocks:

• data on the fixed asset as of the date of its transfer for reconstruction;
• information about the company’s costs for repair work.

The header of the act, form OS-3, contains: the name of the customer and the direct performer of the work, OKUD and OKPO codes.

The details of the contract (order for repair, reconstruction or modernization) and the date of actual and actual reconstruction of the property are also filled in here.

The main block of the document consists of 2 tables, the first of which contains the initial properties and functions of the object (before modernization) and includes 7 columns: serial number, name of the fixed asset, inventory number of the object, number of the property passport and factory, restoration the cost of the fixed asset, the period (actual) of use of the object.

The following table has 10 columns and includes the following information:

• serial number;
• name of the fixed asset;
• type of work performed;
• repair costs;
• the cost of work under the repair contract and their actual cost;
• fare;
• notes.

The cost of the fixed asset after the modernization (repair, reconstruction) is indicated in a separate line under the table.

The reverse side of the OS-3 form contains the conclusion of the commission, the completeness of the work carried out, and specific changes in the characteristics of the object after the measures taken.

Members of the commission carefully inspect and check repaired or modernized fixed assets, and then attest to the technical condition of the facility.

The completed OS-3 act is signed by:

• all members of the commission;
• representative of the enterprise, the renting party and the receiving party;
• Chief Accountant.

When carrying out repairs at your own enterprise (without involving third-party companies), the OS-3 act is drawn up in a single copy.

If other organizations are involved in the repair, then the form is drawn up in 2 copies (for the receiver and the contractor).

When an organization enters into a contract with a contractor and engages a transport company to transport property, the form is filled out in 3 copies, one for each party.

The completed document is approved by the head of the company or his representative vested with appropriate authority.

Information about repairs or reconstruction is recorded in the inventory card of the fixed asset (form OS-6).

Features of filling out the form:

• drawing up a document on the day the repair is completed;
• fixation of reconstruction deadlines (contractual and actual);
• The time of preservation of objects is not taken into account if depreciation transfers have been completed.

Upon completion of entering data into the table, the commission notes the degree of completion of the work, based on the terms of the contract.

If not all clauses of the contract are met, then the text must indicate all the work that was not carried out.

After the act is signed by the head of the enterprise, it is sent to the accounting department, where the entered information is checked and cost accounting entries are made.

The accountant puts a mark on the work done on the card (according to form OS-6 or OS-6b).

Download free form and sample in excel and word

act on acceptance of delivery of repaired, reconstructed or modernized facilities, form OS-3 – excel, word.

filling out the OS-3 act – excel.

In what cases should I fill out a unified form?

At the final stage of renewal, reconstruction or restoration of a fixed asset, an act is drawn up in the OS-3 form.

Read about documenting repair work with fixed assets here.

Such a unified form is a primary document.

It is an important form for accounting and justifying the costs of an enterprise for restoration work.

Such services are often provided to the organization by outside companies.

Using the form (OS-3), developed by government agencies, the acceptance and entry of an OS object is carried out for further use after its modernization, reconstruction, major or current repairs.