Form MB 8, act for writing off low value

What applies to low-value and high-wear items?

In all organizations, one way or another, there is inexpensive and not particularly valuable property that is used in current work. It is not reflected as a fixed asset and its cost is quite small. This includes:

computer and office equipment;
Consumables;
pieces of furniture;
workwear;
dishes;
cleaning and detergents, etc.

This group also includes some tools, equipment, inventory, spare parts, in general, everything that is used to solve various problems in production, but quickly wears out and requires constant replacement.

In order to determine that an item is truly of low value and wears out quickly, you need to make sure that its shelf life does not exceed one year, and its cost does not exceed 40 thousand rubles.

The meaning of the write-off act

All property that the organization has must be recorded in special documentation. The fact of its presence has a direct impact on taxation (although only when using certain schemes, for example, the general tax system).

At the same time, in order to get rid of the property registered to the enterprise, it is necessary to draw up a special act - such a document allows you to write off unnecessary, obsolete, worn-out materials, equipment, etc. in a legal way.

For each type of inventory, there are different forms of documents; there is a special form for writing off low-value and wear-and-tear items.

Reason codes for writing off low value items

If the product is suitable for further use, then it is included in the inventory of actual availability. The list of items during the inventory is compiled according to the following characteristics:

product name
assigned inventory number
technical specifications
purchase price, etc.

Products and materials that have become unusable are not included in the inventory register. They are included in a separate list indicating the time of commissioning, the reasons that caused their loss of functionality, and other indicators. Then, according to this list, write-off acts are drawn up. Note! Inventory records are compiled separately for fixed assets and small business enterprises. Moreover, the latter are recorded in separate lists according to the place of their storage and use, as well as by financially responsible persons. It must be taken into account that when they are sold for an amount exceeding their cost, the difference must be included in the organization’s income. In other cases, an act is drawn up for the write-off of low-value and wear-and-tear items, the form of which is filled out separately by type of similar items in a single copy. The completed form is transferred to the warehouse together with the MBP to be disposed of. Storekeepers are required to sign the form to confirm that materials have been written off. From the warehouse, the document goes to the accounting department as a fundamental act for removing unsuitable materials and tools from accounting.

Creation of a commission

Any property of an enterprise is written off, as a rule, by a specially created commission. It may include both company employees and third-party experts.

The appointment of commission members occurs by drawing up an appropriate order, which also approves the need to write off low-value items and which is issued on behalf of the director of the organization.

Members of the commission perform the following actions:

study technical documentation (if any),
certify the fact that the property has fallen into disrepair, is outdated or worn out,
looking for reasons for this
record that repair and further use of these inventory items is impossible.

Features of drawing up an act, sample

Today, there is no mandatory, unified form of an act for writing off low-value and wear-and-tear items, so employees of enterprises have every right to write an act in any form or, if the organization has a developed and approved sample document, according to its template. In addition, very often company representatives prefer to use the previously generally used form MB-8. This is due to the fact that it is clear and convenient in structure, contains all the necessary information, and there is no need to rack your brains over the composition of the document.

Filling out the header of the MB-8 form

The “header” of the form contains several lines for approval by its director - without his autograph the act will not acquire legal force. Then it is indicated:

number assigned to the act;
name of the organization and structural unit in which the write-off occurs, its OKPO code.

Filling out the front page of form MB-8

Under the “header” of the document there is the first table, where the following is entered:

date of drawing up the act;
transaction type code (in accordance with the classifier);
structural unit that writes off inventory items;
type of company activity (according to OKVED);
information about the subaccount and analytical accounting code.

Below you enter the date of formation of the commission, the order number and the fact of write-off is recorded.

The second table includes detailed information about the property being written off:

its name,
quantity,
cost,
date of receipt,
service life,
reason for write-off and other characteristics.

Filling out the back page of form MB-8

On the reverse side of the act, there is first a continuation of the previous table, at the bottom of which the totals for the items being written off are summarized. Below it is indicated the total number of items, numbers and dates of their disposal. The last table of the act includes information about disposal.

The main features of the IBP for inclusion in the write-off act

Workwear wears out quickly

Due to the short service life of SBPs, they must be written off when preparing financial statements.

For this purpose, a special form MB-8 is used, an act for writing off low-value and wearable items.

How can we determine that an item belongs to the IBP and can be included in this document?

How to correctly apply the rationale for things and materials so that they truly are IBP.

From the name of such materials it can be understood that the criteria for including such production equipment in this group are low price and rapid wear.

The time limit for suitability for classifying things as IBP changed periodically. Only the service life remained constant for one year.

Based on these justifications, it can theoretically be assumed that there are 4 main options for evaluating purchased items for the group we are considering:

The price of the item is below the monetary limit, but its useful life may be more than one year.
The cost of the inventory is more than the limit, but it is suitable for use for up to 1 year.
The material does not exceed the cost of purchasing it from the established upper limit, but will last more than 12 months.
The item lasts less than 1 year and costs less than the price limit.

Quite recently, only by the fourth characteristic of an object could it be included in the IBP. As for the first, second and third groups, previously these were fixed assets. At the same time, in production they often resorted to a price limit, without taking into account the service period.

In this way, IBEs were formed into an independent group, which was dealt with by entire departments of institutes, conducting various studies on them.

Sample filling

The unified form of the document is a form that has a front and back side.
The title side of the act includes the following components:

Retirement act header;
A table disclosing information about the document being compiled and the IBP accounting accounts;
A table designed to reflect data about a low-value property;
A table used to disclose information about the company employees in whose use the item was located.

The header is intended to disclose information about the organization and should reflect the following information:

Name of the company and its structural division;
Code in accordance with the OKPO classifier.

Table for displaying data about the document and accounting for low-value items in the company:

Date of drawing up the act;
Code of the type of operation being performed;
Subdivision;
Kind of activity;
Correspondent accounts (account, analytics);
The accounting unit of the object's release.

A table designed to reflect information about the IBP:

Detailed information about the low-value object (type, grade, size) and item number;
Unit of measurement of the object MBP indicating the code from the OKEI classifier;
Quantity;
Unit price;
Amount excluding VAT and depreciation amount;
Reason for leaving the organization (reason code and name).

The totals should be summed up in the “amount” columns. Below this table are the lines used by the employee responsible for drawing up the document to reflect in detail the reasons for the departure of the IBP object from the company.

The reverse side of the disposal certificate form is used to demonstrate data about the employee (workers) who had in use a specific item of low-value property. In this case, the table should provide interested users with the following information:

Last name and initials of employees;
Employee personnel number;
Date of actual transfer of valuables;
Signature of the person responsible for issuing the objects;
Data on the calculation of the amount of deduction from guilty employees (percentage of accrued depreciation, cost minus accrued depreciation, type of deduction code, percentage and actual amount of deduction, amount of monthly contribution);
Signature of the guilty employee.

Goskomstat recommends that the document be drawn up in at least two copies: one copy is intended for the unit in which the breakdown or loss of a low-value item directly occurred, and the other for the accounting service.

A legally drafted document is especially important for accounting employees, as it serves as the basis for deducting from wages the cost of damaged or lost low-value items.

Drawing up a disposal act in form MB-4 by the financially responsible person may be carried out with violations. Let's look at the table for the most common mistakes made when filling out this document.

p/p	Typical violations when filling out an IBP disposal report
p/p	Violation	Adjustment methods
1	The document does not contain the signature of the employee who accepted the valuables for use.	The disposal certificate must be signed by the employee, since the document is the basis for collecting the cost of damaged property from the employee’s income.
2	There was a numerical error in one of the cells	You can correct the entry by carefully crossing out the incorrect value and displaying the correct familiarity indicator next to it. In this case, the correction should be certified by the signature of the responsible employee and the phrase “believe the correction.”
3	The reason for the retirement of the IBP is not specified	This detail belongs to the category of mandatory filling and must certainly be reflected in the act.

Filling out the act in form MB-8 does not present any difficulties. In particular, it is required to indicate:

name of the object being written off;
its nomenclature and inventory numbers;
unit of measurement;
cost and number of objects being written off (if they are of the same type);
passport number of the item being written off;
the date when operation of the facility began;
date and reason for write-off.

After the act is completed and executed, both the chairman of the commission and all its members put their signatures at the end of the document, indicating their initials and positions.

The procedure for drawing up the act is completed by the storekeeper, who marks the date of acceptance of the written-off low-value property into the warehouse.

The composition of the information reflected in the act developed independently should be similar.

Today, there is no mandatory, unified form of an act for writing off low-value and wear-and-tear items, so employees of enterprises have every right to write an act in any form or, if the organization has a developed and approved sample document, according to its template.

The “header” of the form contains several lines for approval by its director - without his autograph the act will not acquire legal force. Then it is indicated:

number assigned to the act;
name of the organization and structural unit in which the write-off occurs, its OKPO code.

Under the “header” of the document there is the first table, where the following is entered:

date of drawing up the act;
transaction type code (in accordance with the classifier);
structural unit that writes off inventory items;
type of company activity (according to OKVED);
information about the subaccount and analytical accounting code.

Below you enter the date of formation of the commission, the order number and the fact of write-off is recorded.

The second table includes detailed information about the property being written off:

its name,
quantity,
cost,
date of receipt,
service life,
reason for write-off and other characteristics.

For example, the disposal of soft equipment may be due to the wear and tear of the item, stationery must be transferred according to a statement from the MOL to the direct user (statement for issuing valuables for the needs of the institution according to form 0504210), dishes are entered according to the tableware breakage registration book (form code 0504044). In case of destruction of inventory items, approved documents must be attached.

Responsible persons are members of the commission for the receipt and disposal of assets. They are appointed by order of the head of the institution.

Let's give a sample act of writing off material assets that have fallen into disrepair, using the example of a children's institution canteen.

Step 1. Fill in the number and date, name of the organization, structural unit, OKPO code, INN and KPP of the institution, financially responsible person, members of the commission for the receipt and disposal of assets, details of the order on the basis of which the commission operates.

Step 2. The commission, in the presence (in our case) of the canteen manager, checks whether the valuables have really become unusable, which they certify with signatures. Decides on the need to exclude from the valuables items that do not meet the requirements for them.

Step 3. After filling in all the required fields, the last sheet is filled out with the signature of the chairman and members of the commission. They can be the administrative staff of the organization, accounting workers, and other specialists.

Issued in two copies. One of them is transferred to the appropriate service in order to reflect the data in accounting. The second remains with the financially responsible person as a document confirming the disposal of the material.

Despite this, each enterprise has the right to develop a form for this document that is convenient to fill out, using the MB8 form as a model. Sample of filling out a birth application. Application form for assigning an address to an addressing object; sample filling. A sample of filling out a car tire performance record card.

Below is a standard form and a sample of the material write-off act. MB4 act for writing off low-value and wear-and-tear items, form MB8, see a sample of how to fill it out. ACT FOR WRITING OFF LOW-VALUE AND FAST-WEAR ITEMS Form N MB8. Act for writing-off of material assets sample, form and rules Act on.

A sample of filling out an act on write-off of inventories form. Vehicle write-off act OS4A is a unified document for disposal of write-offs. The act of writing off low-value items and MB8, see a sample of how to fill it out on p. The storage duration is determined by internal regulations. Act MB8 sample for filling out by a lawyer Report on financial results on the standard.

M 15 invoice sample filling. Daily texts of newly adopted regulations. Ks2 ks3 sample filling in 2021. N MB, for different types of low-value and fast-wearing sample filling MB 8 Write-off act Write-off acts are drawn up separately. Each enterprise must independently compile Form MB8.

Act on write-off of low-value and wear-and-tear items form MB. An organization can take the standard inter-industry form MB8 as a sample act for writing off workwear. Forms of contracts, form of contract, forms of accounting and reporting, form MB8, act for writing off low-value items. DAILY DECODING BY DEBITORS AND CREDITORS FORM N MB8 ACT FOR WRITTING OFF LOW-VALUE FORM N

Act on write-off of low-value items and items form MB8. Currently, special attention is paid to the procedure for filling out a document such as a materials write-off act.

How to draw up an act?

To draw up an act, a special type of information is provided. The form was developed according to the MB-8 form, approved at the legislative level of the Russian Federation. The document code is indicated in the OKUD classifier with the value 0320004. But, despite the same requirements for the execution of this act, organizations can edit it and make their own changes for ease of filling out.

The order to appoint competent members of the commission is issued by the head of the organization.

During the work, members of the commission examine quickly worn-out equipment and study the technical documentation attached to it. Thus, the degree of wear and suitability of the inspected tools and other materials associated with the production process is established.

When writing off certain items, the commission is based not only on examination data. All characteristics set out in the technical documentation are taken into account.

When filling out the columns of the form for writing off IBP, their initial cost is first displayed. It is taken from the costs that were actually spent on their acquisition or production.

If it is decided that such items can be sold, then this can happen either at the same cost or at a price different from the original price of the product. It must be taken into account that when they are sold for an amount exceeding their cost, the difference must be included in the organization’s income.

In other cases, an act is drawn up for the write-off of low-value and wear-and-tear items, the form of which is filled out separately by type of similar items in a single copy. The completed form is transferred to the warehouse together with the MBP to be disposed of.

Storekeepers are required to sign the form to confirm that materials have been written off. From the warehouse, the document goes to the accounting department as a fundamental act for removing unsuitable materials and tools from accounting.

The main features of the IBP for inclusion in the write-off act

Due to the short service life of SBPs, they must be written off when preparing financial statements.

For this purpose, a special form MB-8 is used, an act for writing off low-value and wearable items.

How can we determine that an item belongs to the IBP and can be included in this document?

How to correctly apply the rationale for things and materials so that they truly are IBP.

From the name of such materials it can be understood that the criteria for including such production equipment in this group are low price and rapid wear.

The time limit for suitability for classifying things as IBP changed periodically. Only the service life remained constant for one year.

Based on these justifications, it can theoretically be assumed that there are 4 main ones for evaluating purchased items for the group we are considering:

The price of the item is below the monetary limit, but its useful life may be more than one year.
The cost of the inventory is more than the limit, but it is suitable for use for up to 1 year.
The material does not exceed the cost of purchasing it from the established upper limit, but will last more than 12 months.
The item lasts less than 1 year and costs less than the price limit.

Quite recently, only by the fourth characteristic of an object could it be included in the IBP. As for the first, second and third, previously these were fixed assets. At the same time, in production they often resorted to a price limit, without taking into account the service period.

In this way, IBEs were formed into an independent group, which was dealt with by entire departments of institutes, conducting various studies on them.

Workwear wears out quickly

From the name of such materials it can be understood that the criteria for including such production equipment in this group are low price and rapid wear.

Quite recently, only by the fourth characteristic of an object could it be included in the IBP. As for the first, second and third groups, previously these were fixed assets. At the same time, in production they often resorted to a price limit, without taking into account the service period.

What are the accounting entries for IBP?

In the process of forming accounting for IBP, several methods have been developed for reflecting them in transactions:

Upon receipt, they were received and transferred for use with the cost entered into account 12 “Low-value wearable items.” At the end of each month during the year, 1/12 of the purchase price was written off. Although the period of use could exceed a calendar year, the cost of the MBP was subject to complete write-off within 12 months.
When an item was handed over to the facility’s workflow, the amount was immediately reduced by 50% due to wear and tear. The remaining half was not touched until the final moment of its decommissioning.

Since the second write-off method was much simpler for an accountant, it was preferred by organizations.

When writing off using the first method, its shortcomings were identified. In the month when the MBP was purchased, its full cost was reflected in the entries and unjustified profits immediately increased.

And although in the future the amount gradually decreased due to wear and tear and, accordingly, contributed to a decrease in profits in the future, this was still not entirely correct.

Both methods of writing off IBP are considered imperfect from a scientific point of view. There is another significant drawback in accounting for IBP, which concerns things with very low prices.

To facilitate accounting for products, accountants ensured that low-value funds were immediately written off as operating expenses in the month they were received.

In this case, there is no need to calculate the percentage of depreciation or amortization, which is a convenient point for accounting.

Theorists were outraged by this write-off procedure, but this did not affect the outcome of the case.

Practice has shown the advantages of this method of writing off IBP, since it immediately reduced the revenue side in the month of purchase and made it easier to account for them.

Since the amount of depreciation is included in production costs, it must be taken into account when determining the tax contribution.

As we have already described, very often in practice accounting is carried out in the two most convenient ways:

calculation of depreciation in the amount of 50% of the original cost when issuing them from the warehouse for operation, and the second half after receiving the decommissioning certificate for the IBP
reflect 100% wear and tear when issuing MBP to workers to perform production tasks

The law does not provide for strict restrictions on this matter, therefore the enterprise has the right to independently choose the most convenient method of calculating depreciation of the IBP and apply it throughout the entire calendar year.

To enter information on the depreciation of low-value items with a short useful life, use account 13 “Depreciation of IBP”. According to its credit, in correspondence with the production cost accounts, the amount of depreciation of the IBP is shown, and the debit of account 13 from credit 12 reflects the purchase cost of inventory that has been retired.

They formalize the transfer of the IBP into operation for long-term use using an invoice.

In case of their breakdown, damage, loss of tools and devices, the head of the department must draw up a decommissioning act for the IBP. An exception in these cases concerns circumstances in which the worker’s guilt in the unsuitability of the IBP is established, since the cost of a damaged or lost item must be deducted from his salary.

IBP inventory

As a rule, at the end of the year an inventory of IBP is carried out. This procedure is carried out before drawing up the annual report. But if during the production process there is a replacement in the position of a person whose duties include financial responsibility, then an additional inventory of available material assets is carried out.

The process itself during the inventory is carried out by a separate group of people enrolled in the working commission by order of the manager. They start by checking the presence and condition of inventory cards and other technical documentation on the MBP.

While studying the documentation, a parallel inspection, checking the availability and safety of inventory is carried out. If the product is suitable for further use, then it is included in the inventory of actual availability.

The list of items during the inventory is compiled according to the following characteristics:

product name
assigned inventory number
technical specifications
purchase price, etc.

After the transfer of the IBP registers compiled during the inventory, a reconciliation of their actual availability and those recorded in the accounting department is carried out. If, in the process of reviewing the compliance of the inventory with accounting data, discrepancies are identified, then the first step is to establish the reasons for their occurrence.

Further accounting will depend on whether it is necessary to write off worn-out equipment or withhold their value from the person responsible for the disappearance or breakdown.

In tax accounting, the write-off of small business enterprises is recognized as a production cost, which allows reducing the payment of the contribution to the Federal Tax Service only if the accounting and documentation is correct. Use our recommendations to draw up an act of write-off of small business enterprises and this will help you reliably confirm expenses.

Further accounting will depend on whether it is necessary to write off worn-out equipment or deduct their value from the salary of the person responsible for the disappearance or breakdown.

How to issue an order on a commission for writing off an IBP

In order to regulate issues related to the write-off of IBP at the enterprise, a permanent commission is appointed by order of the manager. Who needs to be appointed in such cases and what are the nuances of its design?

The commission must include any persons from the administration of the enterprise who are competent in matters of wear and tear and accounting of small-scale equipment. These can be persons from the engineering and technical staff of the enterprise, accounting department, quality control department, laboratory, if there is one in production. The main thing is that people can competently assess and justify the deterioration of the MBP.

The order indicates the positions and individual details of each member of the commission. Then they enter the reason for issuing the decree: “In order to organize work to establish storage periods for documents, carry out their selection for archival storage and use, I order: Create an expert commission.” Next comes a list of the members of the commission, starting with the chairman.

The issue is not regulated by legislative acts. If one of the commission members is absent at the time of decommissioning, a temporary order is issued to appoint another commission member in his place for the duration of his illness or other reason for not going to work.

What should be included in the act

There are no particular difficulties in documenting the write-off of IBP. For this purpose, the commission or the head of the unit draws up a normative act in the MB-8 form.

The document should reflect the following parameters:

positions and individual details of commission members
name of the IBP
the retiring quantity in units of measurement that is used to account for these materials or products
reason for write-off

After filling out the information about the recycled IBP, the commission members sign the act. It must also contain the signatures of the accountant for accounting of inventory items and the financially responsible person. After signing by all these persons, the document is endorsed by the chief accountant and the manager.

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Standard intersectoral form No. MB-4

Approved by a resolution of the State Statistics Committee of Russia

dated 10.30.97 No. 71a

When should you draw up an act for writing off low-value items?

Any company has one or another property that it uses in its activities, but does not reflect in accounting as a fixed asset (FPE), since the cost of such property does not exceed 40,000 rubles. These could be, for example, computers, scanners, printers, some office furniture, etc. Despite the fact that such objects are not considered OS, they have a certain service life, after which the company can no longer operate them. In such a situation, it becomes necessary to write off these property items.

For these purposes, a special act is drawn up.

NOTE! Currently, there is no single form of the act in question that is mandatory for all companies. At the same time, until 2013, this was the MB-8 template, approved by Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a.

Therefore, when writing off low-value property in 2021, a company can use the standard form of the MB-8 act or draw up a write-off act developed independently. The decision on which form will be used for this purpose is fixed in the accounting policy.

Documentation of the fact of write-off must be preceded by a decision of a special commission that a specific low-value object is no longer advisable to use in work.

The document in question is drawn up in 1 copy. As soon as the act is drawn up and the written-off property is transferred to the storage room as scrap, such a document should be transferred to the company’s accounting department.

Rating of the most asked questions

Question No. 1: Perhaps the enterprise is faced with a natural loss of small business enterprises. How will this affect income taxes?

Answer: The norms of natural loss, developed by industry departments and approved by Decree of the Government of the Russian Federation of November 12, 2002 No. 814, can reduce the tax base, but within the established limits of these norms (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).

Question No. 2: Due to the introduction of new technology, costs for IBP have decreased, how can I issue a refund?

Answer: Due to the fact that each technology used provides its own economic benefits, they must be calculated independently based on standards. And they can be taken into account during transfer to the warehouse. The organization can, subject to reducing the use of IBPs, either use them if necessary, or implement them.

The formation of an act for writing off low-value and wear-and-tear items occurs when the property classified as such items becomes unusable for some reason. As a rule, the unified form MB-8 is used for this.

FILES

In this material we will look at why you need and how to fill out the MB-4 form (Act of disposal of low-value and wear-and-tear items). Let's talk about where to submit it and what details are needed to fill it out correctly. We will discuss common mistakes and answer the most common questions. We will also give recommendations on how to fill out the form.

Many organizations, especially those engaged in production activities, acquire ownership of property that does not have a high cost and a long service life. This category of valuables is included in the group of low-value and wearable objects. Despite the small costs associated with the acquisition, enterprises need to organize warehouse accounting and ensure control over the issuance of low-value property to employees.

The document flow system for objects that do not have a high value involves accounting forms developed at the legislative level and used in Russia.

Question No. 1 Can an organization not fill out a disposal act, but instead use an independently developed sample form?

Yes, provided that the new document contains all the required details. Also, the developed form must be approved by order of the head of the company, and also secured as an annex to the accounting policy.

Question No. 2 Who must sign on the title page of the unified MB-4 form?

The title side of the document should be signed by the employee who previously received the low-value item from the warehouse (or other storage location) and is responsible for it.

Question No. 3 Who is the person responsible for creating the document?

According to the general rules, the disposal act must be drawn up by the financially responsible person who is responsible for ensuring the safety of the IBP.

When liquidating inexpensive and not particularly valuable property, for example, furniture or dishes, an MB-8 act is drawn up for the write-off of low-value and wear-and-tear items (IBP). The document is drawn up in one copy for each type of IBP.

FILES

is of interest to any organization, especially for small firms where most of the property does not have significant value. This article will discuss in what cases such a document is drawn up, as well as how to draw it up correctly.

Attribution to otcdi from what amount in 2021

In January 2021, the organization acquired a fixed asset worth RUB 150,000. The property was registered in February and paid for in May of the same year. This means the amount is 150,000 rubles. need to be divided by 3: after all, there are three quarters left until the end of the year, taking into account the quarter when the OS is put into operation.

Fixed assets

armored and automotive vehicles;
production tools, household and office appliances, computing equipment.
machine tools, power plants, lifting machines and other equipment necessary to ensure statutory purposes;
fire fighting, special equipment;
special equipment for key areas of activity;

Starting from 2021, the minimum value has been increased, which allows property to be classified as fixed assets in tax accounting. At the same time, in accounting, the value of this indicator remained the same. As a result, inexpensive objects are now reflected differently in NU and ACC, and this raises questions when applying PBU 18/02 (see “How to apply PBU 18/02 “Accounting for corporate income tax calculations” in practice)”). In this article we will explain how to account for temporary differences, as well as deferred tax liabilities and assets.

Regulatory regulation of accounting for small business enterprises

The federal law determines the requirements for accounting and execution of primary documentation

The order of the Ministry of Finance of Russia approves PBU 5/01 for accounting for inventories

The Decree of the State Statistics Committee of the Russian Federation approved the form of primary documentation MB-8

Order of the Ministry of Finance of the Russian Federation Chart of accounts

Reason for using MB-8

Despite the fact that there is an approved form MB-8, from 01/01/2013 this form is not mandatory for use in work. Commercial enterprises can develop and approve at the local level their own forms for recording the movement of small and medium-sized goods.

The definition of IBP was given in PBU 5/98 (not in force today) and stated: part of the organization’s materials and equipment used as means of labor for a period of up to 12 months or during the operating cycle (if the cycle is more than 12 months), or have a cost estimate of date of purchase no more than 100 minimum wages (the limit was approved by the organization) and was taken into account on accounts 12 and 13.

Currently, MBP is also the main part of production activity, it is classified as working capital and is accounted for as part of the inventory on the basis of PBU 5/01.

Since IBPs are in constant motion, there is also a fairly large amount of documentation on them. An act for writing off the IBP (MB-8) is used when:

loss
damage
expiration of service life
breakdowns, etc.

How to correctly write off low value in an enterprise

At the same time, in production they often resorted to a price limit, without taking into account the service period. In this way, IBEs were formed into an independent group, which was dealt with by entire departments of institutes, conducting various studies on them. How to draw up an act To draw up an act, a special type of entering information is provided.

The form was developed according to the MB-8 form, approved at the legislative level of the Russian Federation. The document code is indicated in the OKUD classifier with the value 0320004. But, despite the same requirements for the execution of this act, organizations can edit it and make their own changes for ease of filling out.

Before you begin to draw up documentation for the write-off of an IBP, a decision must be made about this by the management of the organization. It can also be accepted by representatives of the commission, which includes experts. The order to appoint competent members of the commission is issued by the head of the organization.

Any enterprise is required to keep records not only of non-current assets and inventories, but also of low-value goods available. Without furniture, office equipment and other similar goods, the full functioning of any production activity is impossible class=”aligncenter” width=”1000″ height=”667″[/img]

Moreover, all operations that are carried out with small and inexpensive items at the enterprise are always subject to accounting and tax accounting.

Therefore, it is important to know what is considered low value, as well as the procedure for accounting for its receipt and write-off.

The procedure for filling out the MB-8 form

Federal Law 3 for the preparation of documents (regardless of whether a unified or independently developed document form is used) identifies the following mandatory details:

full title of the document
date when the document was drawn up
organization that compiled the document
content of the operation performed (recognition of unsuitability and scrapping of the MBP)
quantity and units of measurement
positions of persons who completed the operation
signatures of persons and their decoding

Directly in MB-8 there are design features:

the corresponding account is indicated
name of the IBP, its nomenclature and inventory numbers (for each IBP separately)
date of receipt and service life
basis, reason for write-off
sums up the written-off small business enterprises
registration of scrap or scrap, its destruction indicating the delivery invoice number
signatures of all commission members are placed in accordance with the order

Synthetic and analytical accounting of IBP

Synthetic accounting of IBP is maintained on account 10 Materials; subaccounts are allocated for IBP:

Inventory and household supplies
Special equipment and special clothing in stock
Special equipment and special clothing in use

Analytical accounting is maintained for each type of IBP, for which the enterprise can create a journal that reflects the availability, issue, MOL, etc.

Include the cost of low-value property as part of material expenses. In this case, the organization has the right to independently establish the procedure for writing off such property in its accounting policy for tax purposes.

State Advisor of the Tax Service of the Russian Federation, 1st rank E. Popova

What is important to remember to fill out the form correctly

Filling out the act in form MB-8 does not present any difficulties. In particular, it is required to indicate:

name of the object being written off;
its nomenclature and inventory numbers;
unit of measurement;
cost and number of objects being written off (if they are of the same type);
passport number of the item being written off;
the date when operation of the facility began;
date and reason for write-off.

After the act is completed and executed, both the chairman of the commission and all its members put their signatures at the end of the document, indicating their initials and positions.

The procedure for drawing up the act is completed by the storekeeper, who marks the date of acceptance of the written-off low-value property into the warehouse.

The composition of the information reflected in the act developed independently should be similar.

You can download a completed sample based on the MB-8 form on our website.

IMPORTANT! If it is simultaneously decided to write off several items at once, the MB-8 act must be issued separately for each such item, if they belong to different types. A general act can be for several items of the same type.

Is it necessary to restore the asset to the balance sheet?

In practice, many accountants are not limited to the above entries. They create an additional operation, the essence of which is to restore previously written-off values on the balance sheet.

This is done due to the fact that a number of accounting programs do not provide for a standard transaction for the sale of “off-balance sheet” property. And in order to carry out such an implementation, one would have to create postings manually, which is extremely undesirable. In addition, without a standard operation, the program cannot automatically generate a shipping invoice, and you have to issue this document yourself. Therefore, in order to “deceive” the program, the asset is first debited to account 10 again, and only after that the sale is completed.

However, it is impossible to restore an asset at its actual cost, as this will lead to the creation of income and expenses that actually do not exist. For this reason, the object is re-listed not at real, but at symbolic value - for example, equal to 1 kopeck. In this case, the accountant makes the following entries:

DEBIT 10 CREDIT 91 subaccount “Income” – 0.01 rub. — the asset is capitalized for sale; DEBIT 91 subaccount “Expenses” CREDIT 10 – 0.01 rub. — the cost of the asset is written off

As a result, the program allows you to easily sell an object that is included on the balance sheet along with other materials. At the same time, all necessary transactions are created and a printed form of the shipping invoice is generated.

What should be considered low-value and wearable property

For a long time, low-value and wearable items were taken into account in account 13. But now it is missing, although the MBPs themselves have not disappeared anywhere. By all criteria, this material resource should be classified as fixed assets, but its value is too small to be included in the corresponding OS account (01). Therefore, although the term IBE is not used in professional accounting language, low value is present.

It includes current assets for which:

cost - for one unit no more than 40 thousand rubles;
operating time - up to a year or two;
subsequent resale is not envisaged.

They are also characterized by:

application in the manufacture of goods directly or for the purpose of managing the production process;
assistance in generating income.

Low-value property is included in current assets, and their value is written off as expenses:

completely, provided that the service life is one year;
in parts, when he is 2 years old.

Although small business enterprises are written off, they continue to be reflected in accounting (not in tax accounting) as part of industrial property. And at the enterprise, their movement must be constantly monitored to ensure safety. It is for the safety of the physical value that low value, even with zero value, is taken into account in the documentation. And this happens before it is completely worn out. The accounting policy should establish the maximum value of low-priced items.

IBP are items that are purchased by an enterprise in order to use them for a long time. But their cost is immediately written off in full to the cost of production.

Example No. 1. The organization bought a filing cabinet, paying 25 thousand rubles for it. (without VAT). This acquisition relates to furniture, that is, to fixed assets. But since its cost is less than the established limit (40 thousand rubles), the table is considered low-priced. 25 thousand rubles. written off to management expenses immediately upon commissioning.

What is low value?

Any enterprise is required to keep records not only of non-current assets and inventories, but also of low-value goods available. Without furniture, office equipment and other similar goods, the full functioning of the production activities of any company is impossible.

Moreover, all operations that are carried out with small and inexpensive items at the enterprise are always subject to accounting and tax accounting.

Therefore, it is important to know what is considered low value, as well as the procedure for accounting for its receipt and write-off.

What is considered low value in 2021 from what amount

Despite the fact that these resources correspond to the characteristics of fixed assets, it is impossible to take them into account as part of these assets due to their paltry cost, which is incomparable with the price of fixed assets. Therefore, IBE includes assets procured or purchased directly for production needs and contributing to an increase in income received.

Sources

https://assistentus.ru/forma/mb-8-akt-na-spisanie-malocennyh-predmetov/
https://VyborPrava.com/trud/kakoj-inventar-vnosit-v-akt-na-spisanie-malotsennyh-i-bystroiznashivayushhihsya-predmetov.html
https://k-nt.ru/provodki/malocenka-do-kakoj-summy.html
https://online-buhuchet.ru/mb-8-akt-na-spisanie-malocennyx-i-bystroiznashivayushhixsya-predmetov/