Act on write-off of motor vehicles. Sample filling 2021

The cost of an item of fixed assets that will not generate income for the enterprise in the future must be written off from accounting. A document that confirms the write-off of fixed assets can be, for example, an act of write-off (liquidation) of a fixed asset item. It is permissible to use a standard act form in your activity or take it as a sample to fill out your own template for such a primary document: for writing off fixed assets, the OS-4 form is used, but not for everyone. To write off vehicles, they came up with a separate document - this is form No. OS-4a. You can supplement the form with the details you need and create your own form if for some reason you do not want to use the unified form No. OS-4a.

In addition, if a company liquidates a vehicle, it must deregister it with the State Traffic Inspectorate. The unified form of the form for writing off motor vehicles (Form No. OS-4a) contains the detail “date of deregistration with the State Traffic Safety Inspectorate (SAI).” If you are developing the primary document yourself, do not forget to add this line, which will contain data about the moment the vehicle was deregistered.

The decision to liquidate vehicles must be formalized by an order (instruction) of the manager on such liquidation. Information about disposal must also be included in the documents prepared by the company to record the availability and movement of fixed assets. The preparation of these documents should be carried out by a special commission to control the disposal of fixed assets.

Sample of filling out form OS-4a

In the header of the act of writing off motor vehicles (f. 0306004), fill in the name of the organization, OKPO code, date of write-off of fixed assets from accounting, account, subaccount, analytical accounting code. Next comes the manager’s signature, document number and date of preparation.

The main part of the OS-4a form contains 5 tables. Before you start filling them out, describe the vehicle in detail: make, model, numbers (factory, registration, etc.). The information is certified by the signature of the financially responsible person.

Table 1 consists of 7 columns and contains information about the technical condition of the car at the time of write-off. Table 2 contains information about the cost: the initial cost of the car, the amount of accrued depreciation, the residual value.

Table 3 “Brief characteristics of the fixed asset object” consists of 11 columns and contains information about the registration certificate number, engine number, vehicle load capacity and its weight. Below the table there are lines for a detailed description of other characteristics of the machine, the conclusion of the commission, and the list of attached documents. The chairman and members of the commission must sign.

Table 4 “Information on the acceptance for accounting of dismantled main parts and assemblies” consists of 9 columns and contains the characteristics of the parts.

Table 5 “Information on the costs associated with writing off vehicles from accounting” consists of information on the costs incurred for dismantling and writing them off, and what came from their write-off.

Below the tables it is necessary to summarize: what are the results of the write-off, the proceeds from sales. The chief accountant of the enterprise signs the act.

If you are filling out an act for the first time, spend a little time and familiarize yourself with a sample of filling out an act for writing off vehicles. Having previously studied the sample for filling out the OS-4a form, you will quickly fill out the form and avoid making mistakes.

Valuation of spare parts during the liquidation of machines

We recommend engaging an independent appraiser to calculate the estimated sale price of components and parts that may remain from a scrapped car. An accounting entry will be made for the valuation amount:

Debit account 10.05 “Spare parts” Credit account 91.01 “Other income”.

In this way, you will save yourself from disputes with the tax inspector when checking the correctness of income tax calculations.

We have described the general rules for registering a car write-off in the company. The package of documents will vary depending on the specific reason for disposal: theft, death in fire, physical wear and tear, unsuitability, gratuitous transfer.

Who writes the explanatory letter?

Such a document is usually written in a single copy and only if absolutely necessary is a copy made.

The purpose of the memo is to notify the official of the need to write off fixed assets due to the specified reasons.

The note must be written by the responsible person who is responsible for the safety and accounting of fixed assets. The petition is drawn up in the name of the general director.

If a memo is written by a person who has the necessary information about the cost of the operating system, then it indicates the estimated and residual value.

Most often, such a petition is written by a chemical engineer, as well as a person who has access to OS accounting.

Most often, equipment or other fixed assets are written off if:

The object is worn out morally or physically. It is considered unsuitable for further use and operation.
The enterprise is undergoing technical equipment, expansion, and replacement of fixed assets.
The OS was damaged as a result of an accident or natural disaster and is not suitable for further use.
A shortage was discovered as a result of an inventory count.

In this case, you don’t have to write a memo, and you also don’t have to coordinate with management the write-off of fixed assets if its initial cost is lower than the amount established by internal legal acts or legislation.

When writing off due to a shortage, it is necessary to clarify the initial cost of the equipment, the cost of its depreciation and write off the debt to the guilty party, if one has been identified.

Important! Even if the fixed asset has 100% depreciation, you cannot throw away or recycle the equipment without going through the full write-off procedure. This is illegal and may lead to disciplinary or financial liability for the perpetrators

This is illegal and may result in disciplinary or financial liability for the perpetrators.

What grounds are given for the petition?

In order for the write-off procedure to start, it is necessary to indicate compelling reasons in the memo. These include:

Physical wear and tear that has led to the impossibility of using the equipment for its intended purpose. This may be a breakdown, the need for constant repairs, as well as problems with equipment that arose due to external factors (accident, natural disaster).
Material wear and tear - equipment is considered obsolete and cannot be used due to non-compliance with the requirements of the main production. Most often, this basis is used when the enterprise has the opportunity to re-equip production or apply newer technologies to improve the production process.

In fact, a memo is only necessary if the material base is outdated and in fact the equipment needs to be replaced, or replacement is already taking place, and the old equipment needs to be written off.

Based on the note, the General Director convenes a commission by order, which will deal with the formalization of the disposal of the fixed assets.

explanatory note on the need to write off fixed assets – word.

How to correctly draw up an act of write-off of fixed assets

Since sooner or later an enterprise has to make a write-off, every accountant must be able to correctly formalize this procedure. This allows the company to always display the real situation with the property on the company’s balance sheet.

Various objects are subject to write-off:

faulty transport;
dilapidated buildings;
outdated equipment;
other property.

The main reason for write-off is the unsuitability of the property. The main condition is that it cannot be repaired or restored. This is determined by a specially created commission. However, if we are talking about technically complex property, it is unlikely that it will be possible to do without an expert opinion. For example, the air conditioner broke down. Company employees visually see only non-working equipment. An opinion on its malfunction can only be given by a specialist provided by the relevant company.

( Video : “Write-off of fixed assets - accounting”)

Even if the faulty equipment can be repaired, the service company must provide a full estimate to fix the problem. This will allow you to determine the economic benefit of the repair. If repair is not practical, the equipment is subject to write-off. Thus, it is the expert’s opinion that allows you to determine whether faulty OS can be written off.

Rules for drawing up an act for writing off fuel and lubricants

There is no standard unified, mandatory sample act for write-off of fuels and lubricants. Organizations and enterprises have every right to choose one of two main methods:

each time, as needed, compose a document in any form (but this is not very convenient),
Based on your needs, develop a document template yourself (in this case, it should be approved in the company’s accounting policies).

However, regardless of which option for drawing up the act form for writing off fuel and lubricants is chosen, you must adhere to certain rules in filling it out. In particular, it must indicate:

Business name,
date of document preparation,
driver information,
information about the make and license plate of the car,
a complete list of write-off goods (indicating quantity and price).

In this case, information about write-off fuels and lubricants is best presented in the form of a table.

It is important to be very careful and even scrupulous when filling out the act; you must try to avoid mistakes and not enter false information into the document, which could lead to punishment from supervisory authorities

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What is needed to dispose of a car at the traffic police

A package of documents for recycling a car by an individual, which is approved by the Order of the Ministry of Internal Affairs of Russia “On the Procedure for Registration of Vehicles” No. 1001 dated November 24, 2008:

Passport of a citizen of the Russian Federation.
Technical certificate.

Certificate confirming the registration of the car.

Statement of desire to dispose of the vehicle.
Registration plates (if available).
General power of attorney and a notarized copy of the power of attorney (in case of application by a proxy).

If any of the above or even everything is lost, then it’s okay, come with what is available from the list above.

What does it take to scrap a car? Procedure:

1To dispose of a vehicle completely (with components), you need to collect all the above documents. After which the traffic police inspector will issue the appropriate certificate.

2When writing off a vehicle without recycling the units, you need to carry out a number of additional actions:

Check all the numbers on the units, but if the car is not capable of moving on its own, you should call an expert to your home, who will inspect the car and issue an opinion.
Make payment for the remaining numbered unit during machine recycling.
Give the collected documents to the inspector, who will issue a reference document about the released unit.

The state duty that must be paid for removing a car from state registration during disposal is 200 rubles,” this is for issuing a certificate for released license plate units, which is provided for in Art. 333.33 Tax Code.

Thus, after deregistration of the car, the relevant information will be transferred to the tax office within 10 days for recalculation of the transport tax.

Write-off act sample form

Entrepreneurship, as well as the production activities of companies, does not imply 100% break-even. This is most clearly expressed in production and agriculture.

Repeated use of materials, equipment and other means ultimately requires their disposal. This measure must be reflected in the accounting records. If this documentation is completed correctly, then no claims or questions will arise from the tax authorities.

The main document that allows the disposal of enterprise assets is the write-off act.

Document requirements

This document must be drawn up taking into account certain mandatory requirements. The most important of them concerns the fact that the executed document should not contradict the accepted legal norms of the Russian Federation.

The next significant requirement is the actual display of consumed materials in the document. Their volume should not be underestimated or overestimated. Otherwise, disciplinary, administrative or criminal punishment may result.

Such a document, like any other act of destruction, is drawn up by a commission. The generally accepted number of commission members is at least three. Among them may be persons who are not employees of this company. The law allows you to consult experts.

Basic requirements for the content of the document

Commission members must be identified. To do this, it is necessary to provide their details in the act. They include: position held, registration data (passport), Last name, First name and Patronymic. In addition, it is advisable to indicate contact information (phone numbers or email addresses).

It is permissible to mention that the participants have relevant education, academic degrees, course completion marks, and clearances.

A mandatory attribute of this document is the date of its preparation. It must coincide with the moment of actual write-off. In addition, the location of the event and its time are indicated.

If technical means were used to identify the reasons for disposal, they must also be described in the document.

The act must contain the commission decision on write-off. If the equipment has inventory numbers, they must be included in the document.

This paper can be either internal (does not go beyond the enterprise) or external (one of the copies is transferred to third parties). Such a document is of particular importance in the case of work on customer-provided raw materials.

In this case, it makes sense to include a representative of a related company on the commission. Below you can download samples and examples of these documents, as well as get advice from our specialists.

Below is a typical example and form of a write-off act, a version of which can be downloaded for free.

Form OS-4a Act on write-off of motor vehicles