We register hardware and software. How to take inventory of hardware and software with little expense

In the article we will consider the features of conducting an inventory of fixed assets, intangible assets, material reserves and other material assets in state (municipal) institutions, as well as the procedure for reflecting inventory results in accounting.

When conducting an inventory of non-financial assets in state (municipal) institutions, the safety of property, the compliance of the actual availability of property with accounting data are checked, and objects that do not meet the criteria for recognizing property as assets and have signs of impairment are identified.

All types of non-financial assets owned by the institution and in use, regardless of location, are subject to inventory, including those subject to accounting in off-balance sheet accounts, as well as those not accounted for for any reason.

The procedure for conducting an inventory, including non-financial assets, and the timing of its implementation are established in the accounting policies of the institution. When developing such a procedure, the institution has the right to include in it certain provisions of the Methodological Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49, which do not contradict the legislation of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated February 10, 2020 No. 02-07-10/ 8553).

Next, we will consider the procedure for carrying out an inventory of certain types of non-financial assets based on these guidelines.

Preparation and execution of inventory lists.

Before the start of the property inventory, the inventory commission (hereinafter referred to as the commission), together with the accounting department, prepares inventory lists for the relevant inventory items in the context of financially responsible persons (structural divisions) and the location of the property.

For these purposes, an inventory list (matching sheet) for objects of non-financial assets (form 0504087) is used (hereinafter referred to as the inventory list). It reflects the following information:

Inventory lists are compiled in at least two copies.

Before the start of the inventory, financially responsible persons draw up receipts on the first page of the inventory list stating that by the start of the inventory, all expenditure and receipt documents for property were submitted to the accounting department or transferred to the commission and all valuables received under their responsibility were capitalized, and those disposed of were written off as expenses. .

The completeness and accuracy of entering data on the actual balances of fixed assets, intangible assets, inventories and other property into the inventory lists is ensured by the commission.

When preparing inventories, it is not allowed to leave blank lines; on the last pages they are crossed out.

Inventory lists are signed by the chairman and all members of the institution commission carrying out the inventory.

If errors have been made, corrections are made to all copies of inventory records by crossing out incorrect entries and placing correct ones above them. Moreover, these corrections must be agreed upon and signed by all members of the commission and financially responsible persons.

Identifiers for IT equipment inventory are easy and simple

Good afternoon dear audience. A significant part of my work is equipment inventory. I have been doing this for many years and in many companies, and I am doing it quite successfully, so I can share how to take the first steps to ensure that this murky process does not turn into a headache for the person to whom it is entrusted.

I’ll start from afar: reading articles about inventory on Habré showed that there is a terrible horror going on in the heads of my colleagues in the workshop, they don’t understand at all from which end to approach the problem and, even worse, they don’t understand what problem is actually being solved.

For some reason, my respected colleagues believe that an inventory of IT equipment should answer the question “what is inside the computer?” or something like that. To solve this problem, all sorts of systems like Aida are used, completely wild methods of accounting and monitoring are used, and so on. Meanwhile, relations with the accounting department deteriorate, equipment is lost, the admin runs around the office with bulging eyes and cannot find anything.

Guys, I’m revealing a terrible secret: no one cares about what’s installed inside the computer. No one, absolutely no one, is interested in the entire volume of slag that auto information collectors produce; no one is interested in what an ordinary administrator stores in his accounting tables. Why? Because business thinks in rubles, it doesn’t care about megabytes and megahertz, because if the equipment is still in operation, its configuration is probably sufficient to solve the problems that are solved on it (and if not, then tracking and management configuration is most definitely not carried out as part of the inventory process).

And here the question arises: what does an accountant expect from the IT department? The answer is simple, they are only interested in one thing: is the item with accession number ABC1234 still there? A somewhat more advanced accountant may also be interested in whether the item to which that number was assigned still corresponds to the stock number ABC1234? In other words, are they trying to pass off an LG microwave as an HP EVA P6000 disk storage? Sometimes we are still concerned about the question of whether a product with this inventory number corresponds to a serial number known to us in advance - we will also resolve this issue. It should also be understood that the mentioned microwave oven differs from the mentioned disk storage from the accountant’s point of view precisely in the inventory number (well, there is also cost, depreciation, and so on, but, fortunately, this is no longer an IT headache). And this understanding leads us to an additional bonus: with a flick of the wrist we can build excellent relationships not only with the accounting department, but also with the department that takes into account cabinets, tables and chairs, providing them with a convenient tool for their work. By the way, at the same time we will solve another problem: making it easier to identify equipment belonging to your company - this will help your colleagues from third-party organizations easily determine who forgot the laptop in their meeting room.

When writing this text, I proceed from the assumption that your company already has some software in which, at a minimum, the accounting department keeps records of material assets. Therefore, at a minimum, you have no problems obtaining a table of correspondence between descriptions of storage units and their inventory numbers. We will make sure that this information is clearly presented and can be easily used for inventory control of equipment.

Oh, and I'm also assuming that you have Microsoft Office installed. We will do all the work in it.

So our first step is to make the correct inventory label.

The correct inventory label is something that, as a rule, is not found anywhere. How do they make an inventory label, if they bother with it at all? They write there what is not needed, do not write what is needed, make it with an inappropriate tool (for example, a LetraTag ribbon printer - a cool thing, but it does not control the uniqueness of the entered data and it is impossible to produce a couple of thousand labels on it without errors. For once, you'll screw it up.)

The correct inventory label, from my point of view, should contain: 1. A short name of the storage item (so that no one would be tempted when leaving, for example, to stick the inventory from an expensive laptop on a hole punch). 2. Actually, the inventory number of the object 3. Machine-readable inventory number - only a barcode is appropriate and sufficient here. I've seen a proposal to encode information with a QR code, it's terrible, and I'll quickly explain why: this solution does not involve quickly and massively entering information into a computer. From a computer's point of view, a barcode scanner is a USB keyboard; reading a barcode results in sending a character sequence of encoded text to the computer, as if it were typed manually on a keyboard and pressing the Enter button. Accordingly, if you wish, you can walk around the office with a laptop to which a bar code scanner is connected, remove code by code and get an inventory table at the output. If you use QR codes, you won’t be able to do this. Well, you scan the code with your phone, you recognize it, and then what? 4. Company logo

Now we will do all this, and we will not spend a penny on software in order to make a really useful thing.

To begin with, we receive a table from the accounting department with inventory numbers and descriptions of positions. We are not embarrassed that there is a lot of text in the descriptions, we need it to understand what is being said, but we will print our own on the labels ourselves. Important: the fact that we received the inventory table from the accounting department in electronic form gives us a 100% guarantee that we will make labels with obviously correct inventory numbers. Equally important: make sure that the inventory numbers do not contain Cyrillic. If they do, resolve this issue before you start doing everything else.

So, the initial view of the table (position descriptions are taken from real life, inventory numbers and the company logo are not, but it doesn’t matter):

The table is good, we will improve it. Let's introduce a few more columns: Line 1

- here we will enter the type of device (laptop, MFP, server or whatever else you have)
Line 2
- here we will enter the brand and model of the device (for example HP Elitebook 6930p)
Barcode
- here we will insert a barcode representation of our inventory number.
More on this below. Sheet
is an equally important parameter. It is needed in order to easily find the desired label on a label sheet. If you decide to do everything from scratch according to my recipe, you will end up with a ton of sheets on which the labels will be somewhat ordered. The problem is that the equipment is scattered around the office in an absolutely chaotic manner, and when approaching the next device, you are unlikely to want to shovel all your 50-60 sheets of 48 labels per sheet. Take care of yourself in advance, indicate on which sheet you have the label you need: the first 48 records are sheet 1, from 49 to 96 are sheet 2, and so on. I'm sure you can handle it.

The most important point is how to translate the inventory number into a barcode representation.

First, download from the site https://code128.narod.ru/ a small archive that contains the macro we need: https://code128.narod.ru/Barcode.zip, and unpack it.

Find the file with the font barcode.ttf and import the font into the system.

We find the wonderful file Barcode.bas - we need to drag it into the file with our inventory table: Alt-F11, File->Import file..., find and select Barcode.bas -> Open, Alt-F4

Hurray, the macro has been imported into our table. Let's use it.

The author of the macro offers a lot of options for encoding data into a barcode. Experience shows that the most suitable encoding type for our purposes is Code 128, because it allows you to encode Latin letters in upper and lower case, numbers and punctuation marks, while it is quite compact and easy to read by scanners.

Table by the time you are ready (just in case, I also show how to use the macro):

This, in fact, is the end of the most dreary part of the event. Save the table and close Excel.

We quickly go to the website of the wonderful material manufacturer Avery Zweckform and download the label generation program from this page: https://www.avery-zweckform.ru/download/avery-wizard-for-microsoft-office

I almost forgot: by this moment you should already have inventory labels on hand, on which we will print everything. I use Avery L6009-20 labels, and so do you. They have the optimal size (45.7 x 21.2 mm), they are durable, they adhere well and pass through the laser printer well. From my point of view, ideal. You can use other sizes, in which case make appropriate adjustments when creating the layout.

So, Avery Wizard for Microsoft Office is installed, open MS Word, the Avery menu with a single button has already appeared in it:

Click it, launch the plugin, click the obvious “Next”. In the label selection menu we find the variety we need L6009:

In the next window, select “Merge data from an existing file” and click “Next”.

In the next window, find and select, select the Excel file we created, click “Next”

In the next window, select the obvious “Sheet1$” or “Sheet1$”, do not forget to check the box that the first line contains headings:

And as a result, we get the sticker layout window. Essentially, this is the same Microsoft Word window with almost all text layout tools. On the right side of the layout window there is a list of table fields; double-clicking inserts the data field we need into the desired place on the label.

To save time for the layout designers, I’ll immediately give the optimal values: First line – Line1 field: Arial font, font height 8pt. The second line is the Line2 field: Arial font, font height 8pt. The third line is the inventory number: Arial font is bold, font height is 10pt. The fourth line is a barcode representation of the inventory number. Barcode font, font height 18pt. Please note that this line looks terrible during layout. There is no need to be afraid of this, this is how it should be. There is plenty of space left to place your logo.

So here's our layout:

And we are one step away from victory. Click “Next”, click “Finish”, the plugin will then open our data file and prepare sheets with labels.

We print labels on a regular laser printer and obtain label sheets. Don't forget to number these sheets. If you want, you can do this by adding headers and footers with the page number; if you don’t want, write each sheet with a pen. When you create a header and footer, make sure that it does not move the content down.

So, here are our labels:

We stick it on the devices and enjoy the resulting effect. We just became best friends with accountants, but they don’t know it yet. Nonsense, they will find out when the inventory takes place.

Oh, by the way: about where exactly to stick the numbers. At my place, I use two options: either so that the label is easily accessible, but not conspicuous, or next to the nameplate with the make and model of the equipment, serial number and similar information.

The first is convenient because the inventory can be easily read, the second because you need to twirl the product less when inventorying it: we read not only the inventory number, but also the factory number. Yes Yes. Not everyone knows, but almost all manufacturers duplicate the writing of the serial number with a barcode, which makes life much easier for the specialist responsible for inventory.

So, we have wonderful inventory labels, we covered everything we could get our hands on in our organization with them, using a barcode scanner we established the correspondence of inventory numbers to factory ones - where this can be done. Are we great? Yes. Can I stop? Yes, but you can do even better.

Now we can quickly take inventory of all office property, but we still cannot answer the question “where is everything?”

Let's make this possible too.

We pick up the office plan - we are interested in everything in it: how the workplaces are located, where the printing rooms are, where the storage rooms are, where everything else is.

Having taken the plan, we take a pencil and begin to number everything we see. I use the following scheme: Location/Room/Place

Where: Location is the three letter abbreviation for the office. For example, MSW - Moscow, SPB - St. Petersburg, NSK - Novosibirsk and so on. Room—room number Place—place number in the room. This could be the number of the table at which the employee sits, the number of the shelf in the warehouse, the number of the cabinet, and so on.

The result is something like MSW/123/15A

We put the received numbers into an Excel table - it will have only four columns: Address - workplace address Barcode - barcode representation of the address Comment - text comment for your loved one. In this field I write the employee’s last name if we are talking about the address of the workplace and other comments if required by circumstances. Sheet - the number of the label sheet, we have already gone through this.

Now, having a prepared table in Excel, we create labels. I won’t overload the story with pictures, I’ll just tell you the finished recipe:

Sticker format: white Avery Zweckform sticker No. 3659 (97×42.3mm) Location and format of the inscriptions on the sticker: 1. The first line is the company logo 2. The second line is a description of the type of place (work place, storage place, storage room, etc.) p.) Arial font, font height 11pt. 3. The third line is the workplace identifier (this is MSW/123/15A

). Arial font, bold, font height 14pt. 4. The fourth line is a barcode representation of the place identifier. Encoding type CODE128. Font – Barcode, font height 18pt. 5. The fifth line is the contact information for the IT support service.

Did you notice?

Our employees had a phone number and email address for the help desk right before their eyes, almost for free. And now no one can say that they didn’t know where to call - we took care.

And at the same time, we numbered all workplaces, and now any employee can explain where he is, without resorting to sign language, the HR service will be able to give us requests for organizing workplaces for new employees, without resorting to stories about “it’s across the table from Lyubochki,” and the new help desk employee will not wander around the entire office looking for who called him, he will simply ask for the workplace number and look at the floor plan to understand where to go.

I deliberately do not talk about what software to use to collect and analyze data. This could be Access, Excel, a 1C accounting module, or anything else. Everything we've done so far can be integrated into any existing asset management system.

Having carried out the initial data entry, if we have not done this already, we receive a table in which there is a correspondence between the inventory number, serial number, installation address, and user’s full name - this is enough to confidently talk with accountants and answer their tricky questions.

In the future, you just need to keep the information up to date. The task is not difficult.

And, to summarize:

1. For management accounting, the hardware of computers and the characteristics of the peripherals do not matter at all. Only the inventory number, full name of the financially responsible person, location and, optionally, the serial number of the product are important. 2. Barcodes rule. Everything else doesn't work. Of the barcodes, the Code128 encoding rules. 3. If something can be barcoded, it should be barcoded. 4. To get professionally made labels, all you have to do is buy the labels. There is no need to buy software. 5. Barcode scanner speeds up work thousands of times. Even the cheapest one. 6. Provided you have kept your inventory up to date, you can complete your annual inventory at almost the speed at which you can move around the office. You no longer have to dictate inventory numbers out loud and type them into the computer by hand.

This year I took inventory. Over 9000 positions - everything was found, the work took two days to go around and a couple more days to search for what was not immediately discovered, like laptops in homes and in locked offices, equipment in technological rooms, etc.

In general, I'm pleased.

I wish the same for you.

Inventory of fixed assets.

During the asset inventory, the commission carries out the following activities:

1) checks the presence of:

• inventory cards and other analytical accounting registers;
• technical passports or other technical documentation;
• documents for fixed assets leased or accepted by the institution for storage (in the absence of documents, it is necessary to ensure their receipt or execution);
• documents confirming the right of operational management (during inventory of buildings and structures);

2) inspects objects and enters relevant information into inventory records.

If an object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its main purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission establishes that work of a capital nature (adding floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) is not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object using the relevant documents and provide data on the changes made in the inventory records.

Fixed assets that are unsuitable for use and cannot be restored in accordance with the GHS “Fixed Assets” [1] do not meet the criteria for recognizing them as assets. Relevant information about such objects is indicated in columns 8, 9, 17, 18 of the inventory list.

When identifying objects that have not been registered, as well as objects for which the accounting registers do not contain or contain incorrect data, the commission must include in the inventory the correct information and technical indicators for these objects.

Unaccounted for objects identified during the inventory must be valued at the current estimated value, and the amount of depreciation - according to the actual technical condition of the objects, with information about the valuation and wear and tear recorded in the relevant acts. The current estimated value is determined according to the rules established in clause 25 of Instruction No. 157n[2]. Information about such value, quantity and total amount of unaccounted for objects is reflected in columns 5, 6, 7, 15, 16 of the inventory list.

For items that have signs of impairment, an asset impairment test is carried out (clause 6 of the GHS “Impairment of Assets” [3]). Based on the results of this test, in relation to objects that have signs of impairment (reduction of impairment losses), information can be reflected in the inventory list (form 0504087):

• Column 5 indicates the fair value of the object (determined in accordance with paragraphs 54 - 56 of the GHS “Conceptual Framework” [4]);
• column 19 reflects information about the impairment test.

For property recorded on off-balance sheet accounts 01 “Property received for use”, 02 “Material assets in storage”, 21 “Fixed assets in operation”, etc., a separate inventory is compiled.

Inventory of equipment for installation

When conducting an inventory of equipment for installation, it is necessary to find out:
• the presence and composition of material assets recorded on account 07 “Equipment for installation”;

• correct assessment of equipment.

Equipment requiring installation includes technological, energy and production equipment (including equipment for workshops, pilot plants and laboratories) intended for installation in facilities under construction (reconstruction).

Equipment that requires installation also includes equipment that is put into operation only after assembling its parts and attaching them to the foundation or supports, to the floor, interfloor ceilings and other load-bearing structures of buildings and structures, as well as sets of spare parts for such equipment. This equipment includes control and measuring equipment or other devices intended for installation as part of the installed equipment.

Vehicles, free-standing machines, construction mechanisms, agricultural machines, production tools, measuring and other instruments, production equipment, etc. are not equipment that requires installation.

Equipment for installation is accepted for accounting as a debit to account 07 “Equipment for installation” at the actual cost of acquisition, consisting of the cost at acquisition prices and expenses for the acquisition and delivery of these values ​​to the organization’s warehouses (see commentary to account 07 of the Instructions for using the Plan accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n; hereinafter referred to as the Instructions for using the Chart of Accounts).

The transfer of equipment for installation is formalized by an equipment acceptance certificate for installation (form No. OS-15), which serves as the only confirmation of the fact that the equipment has been transferred for installation to a third party. Equipment handed over for installation is recorded as a debit to account 08 “Investments in non-current assets”.

There are no special inventories and matching statements to reflect the results of the inventory of equipment for installation by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.” We recommend using the “Inventory List of Fixed Assets” (Form No. INV-1) and the “Comparison Statement of Inventory Results of Fixed Assets” (Form No. INV-18).

Example 2.3.1. Drawing up an inventory of equipment for installation (see note)

According to accounting data, in the recording workshop of Zvuk LLC, for installation there should have been an amplifier SONY TA-S2, designed for sound amplification, with a power of 2x50 W and a frequency range of 20-25 thousand Hz. The equipment was purchased in 20/1. The number assigned to the amplifier upon its purchase is 23456, the cost is 45,400 rubles.

According to accounting data, the amplifier should have been located at the address: Moscow, st. b. Sadovaya, 50. Sound engineer A.L. Pizzikatov is responsible for the safety of equipment intended for installation.

During the inventory, the amplifier was not found.

Before conducting an inventory, the head of the organization will issue an order (resolution, instruction), which establishes the terms of its conduct and the composition of the inventory commission.

Inventory is carried out in accordance with general rules

The completed inventory is certified by the commission members and the person responsible for the safety of fixed assets with their signatures. The members of the commission and the person responsible for the safety of fixed assets also indicate their positions, transcripts of signatures and indicate the date when the inventory was certified.

The last two columns of the inventory list, as well as the lines about the total amounts, are filled out by the accountant.

After compiling the inventory, an accounting employee checks it and puts his signature at the very end of the inventory.

Matching statement (form No. INV-18)

The results of the inventory of equipment intended for installation, for which deviations in accounting records are identified, are reflected in the comparison sheet (form No. INV-18).

The matching statement is drawn up by the accountant in two copies, one of which is kept in the accounting department, the second is transferred to the financially responsible person (persons).

Example 2.3.2. Drawing up a comparison sheet when conducting an inventory of equipment intended for installation (see note)

The conditions are the same as in example 2.3.

If a shortage of equipment for installation is identified, the inventory results are reflected in the accounting accounts as follows:

Debit account 94 Credit account 07 - reflects the shortage identified as a result of inventory;

Debit account 94 Credit account 19 - VAT is written off on the shortfall, which is not subject to offset in accordance with tax legislation;

Debit of account 73 Credit of account 94 - recovery of the identified loss is directed to the guilty parties;

Debit of account 50 Credit of account 73 - the amount of the loss was paid by the guilty person to the organization's cash desk

Debit account 70 Credit account 73 - the amount of the identified loss was withheld from the wages of the guilty employee

Debit of account 91 (sub-account “Other expenses”) Credit of account 94 - the identified loss is written off to financial results if there are no guilty parties or if the court refuses to collect from them.

If during the inventory a surplus of equipment intended for installation was identified, then its registration can be reflected as follows:

Debit of account 07 Credit of account 91 (sub-account “Other income”) - reflects the market value of equipment identified during the inventory.

Date added: 2015-01-30 ; | Copyright infringement

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Inventory of intangible assets.

When making an inventory of intangible assets (intangible assets), the commission checks:

• availability of documents confirming the institution’s rights to use them (patents, certificates, agreements on the alienation of the exclusive right to the result of intellectual activity or a means of individualization, etc.);
• correctness and timeliness of reflection of intangible assets in accounting.

When identifying shortages of intangible assets, unaccounted intangible assets, intangible assets that have signs of impairment (reduction of impairment losses), or non-compliance with the criteria for recognizing them as assets, separate inventory lists are drawn up, which are filled out taking into account the following features.

The current estimated value of unaccounted for intangible assets is determined in accordance with clause 25 of Instruction No. 157n. Information about such value, quantity and total amount of unaccounted for objects is reflected in columns 5, 6, 7, 15, 16 of the inventory list (f. 0504087).

In relation to intangible assets that have signs of impairment (reduction of impairment losses), information can be reflected based on the results of a test for impairment of assets in the inventory list (form 0504087):

• Column 5 indicates the fair value of the object (determined in accordance with paragraphs 54 - 56 of the GHS “Conceptual Framework”);
• Column 19 reflects information about the impairment test (reduction of impairment loss).

Inventory of non-produced assets.

During the inspection of non-produced assets (land plots, reservoirs and other natural resource objects used by the institution), the commission carries out the following activities:

1) checks:

• availability of documents confirming the right to use them;
• correctness and timeliness of reflection of non-produced assets in accounting;
• the absence of unaccounted non-financial assets (various structures, buildings, etc.) at such facilities;

2) verifies the data of title documents, registration data and data from the Unified State Register of Real Estate.

Inventory of material stocks.

During the inventory of material reserves, the commission, in the presence of materially responsible persons, must count, reweigh or re-measure the material assets available on the premises. At the same time, it is not allowed to enter into the inventory information about the balances of valuables from the words of financially responsible persons or according to accounting data without checking their actual availability.

Material stocks (including goods and finished products) are entered into inventory records for each individual item, indicating the type, group, quantity, article, grade and other data.

Data on containers must be entered into inventories by type, intended purpose and quality condition. For containers that have become unusable, the commission draws up a write-off report reflecting the reasons for the damage.

In relation to unsold goods, the amounts of markups (discounts) are specified in accordance with the amounts of markups (discounts) for the corresponding goods established by the accounting policy of the institution. In case of identified discrepancies, entries are made in columns 5, 19 of the inventory list.

Separately, you should check your inventory:

• on the way;
• shipped but not paid by customers on time;
• located in the warehouses of other organizations.

When identifying shortages, surpluses of inventories, as well as inventories that do not meet the criteria for recognizing them as assets, separate inventory records are drawn up, which are filled out taking into account the following features.

The current estimated value of unaccounted for inventories is determined in accordance with clause 25 of Instruction No. 157n. Information about such value, quantity and total amount of unaccounted for objects is reflected in columns 5, 6, 7, 15, 16 of the inventory list.

How to draw up an act based on inventory results

An enterprise can develop the form of the act independently or use the form approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n, form according to OKUD 0504835.

Note! Despite the fact that this form was developed for institutions and government bodies, there is no prohibition on its use by other entities.

Download the inventory list of fixed assets in the INV-1 form here.

• composition of the commission;
• financially responsible person;
• days of the beginning and completion of the inventory;
• numbers and dates of statements, acts and collating inventories.

Inventory of leased property.

For objects received for use (rent), property is checked in terms of contracts, locations of said property, financially responsible persons, as well as verification of the correctness of recording information about these objects reflected in the corresponding accounts of account 0 111 00 000 “Rights to use assets” .

When conducting an inventory of such accounting objects, it is necessary to check the existence of agreements on the transfer of property for use (lease), the correctness and timeliness of reflecting these assets on the balance sheet (including the calculation of depreciation in relation to these objects).

Procedure and timing of inventory of fixed assets

• when selling fixed assets;
• renting them out;
• acquisition of a state or municipal unitary enterprise;
• change of financially responsible persons;
• identifying facts of theft;
• the occurrence of natural disasters or fires;
• company reorganization;
• before preparing annual financial statements (at least once every 3 years, library collections - once every 5 years).

The inventory can be carried out suddenly, at the initiative of the head of the organization, to prevent theft. In terms of the degree of coverage, it can be continuous or selective, and in terms of the method of implementation - natural (involving direct observation of the presence of accounting objects) or documentary (conducted according to the company’s accounting registers).

Documentation of the inventory of fixed assets is carried out using forms unified or developed by the organization itself and enshrined in its order on accounting policies.

Each document is drawn up in two copies, one of which is transferred to the accounting department, the other to the financially responsible person.

Reflection of inventory results in accounting.

As noted above, as a result of the inventory, surpluses, shortages of property, facts of non-compliance of property with the criteria for recognizing it as an asset, losses from impairment of assets or their reduction may be identified.

The basis for recording records based on inventory results in accounting are properly executed statements of discrepancies based on inventory results (form 0504092), acts on inventory results (form 0504835) and other documents substantiating the relevant facts of economic life.

If documents based on the results of an inventory carried out for the purpose of drawing up annual financial statements are signed after the reporting date, the inventory results are included in the annual reporting indicators based on the provisions of the institution’s accounting policy on the procedure for reflecting events after the reporting date.

Inventory - an element of the accounting method

The main method of accounting monitoring of the state and movement of economic assets is documentation, which, however, does not exclude the possibility of discrepancies between accounting records and the actual balances of the organization’s funds.
To ensure control over the safety of economic assets and to ensure full compliance of accounting data with actual balances, an element of the accounting method is used to ensure the reality of accounting indicators - inventory, i.e. establishing the actual availability of funds and their sources, expenses incurred, etc. by recalculating balances in kind or checking accounts. Inventory is an effective method of monitoring the safety of an organization’s property, compliance with financial discipline, the correct reflection of transactions in accounting accounts, and the timely detection and correction of discrepancies between actual data obtained as a result of the inventory.

The rules for conducting an inventory are determined by the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of the Russian Federation No. 49 of June 13, 1995 in accordance with a number of adopted regulations.

Surplus.

Unaccounted for items of non-financial assets are accepted for accounting at their current estimated value established for accounting purposes on the date of acceptance for accounting (clause 31 of Instruction No. 157n).

The current estimated value of a non-financial asset is determined by the market price method based on data on transactions with a similar or similar asset made without deferred payment (the amount of funds required for the acquisition (sale) of these assets on the date of acceptance for accounting) (clause 25 of Instruction No. 157n).

In accounting, unaccounted items of non-financial assets identified during the inventory are reflected in the following entry:

Shortages.

If property shortages are identified, the commission for the receipt and disposal of assets makes a decision to assess damage to the institution’s property and write off the missing property from the accounting records.

The decision of the commission to write off property is subject to agreement with the owner of the property (Resolution of the Government of the Russian Federation of October 14, 2010 No. 834):

• for state institutions - in relation to all property;
• for budgetary and autonomous institutions - in relation to real estate and especially valuable movable property acquired at the expense of the founder.

The amount of damage is determined based on the current replacement cost of material assets on the day the damage was discovered. The current replacement cost is understood as the amount of money that is necessary to restore the specified assets (clause 220 of Instruction No. 157n).

In our opinion, in the event of a complete loss of property, the current replacement cost will be the fair value determined by the market price method. By virtue of paragraph 55 of the GHS “Conceptual Framework”, when using the market price method, the fair value of an asset (liability) is determined based on current market prices or data on recent transactions with similar or similar assets (liabilities) made without deferred payment.

In accounting, the amounts of shortages identified as a result of the inventory are reflected as follows:

* If an impairment loss was previously accrued in relation to these objects.

Objects that do not meet the criteria for recognition as assets.

These include objects that do not bring economic benefits to the institution, do not have useful potential, and for which it is not planned to receive economic benefits in the future (clause 8 of the GHS “Fixed Assets”).

In other words, these are fixed assets for which a decision has been made to write off (cessation of operation), including due to physical or moral wear and tear and the impossibility (inexpediency) of further use.

If such objects are identified during the inventory, the commission makes a decision to write them off the balance sheet and reflect them on off-balance sheet account 02 “Material assets in storage” until dismantling (disposal, destruction). In cases provided for by law, this decision is agreed upon with the owner of the property (see above).

Accounting for objects that do not meet the criteria for recognizing them as assets in off-balance sheet account 02 is carried out in the conditional valuation “one object - one ruble” (clause 335 of Instruction No. 157n).

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Inventory is the main way to control the safety of an enterprise’s property. It can be mandatory or voluntary; the procedure for its implementation must be fixed in the company’s accounting policies. Thus, a company has the right to conduct a mandatory inventory of fixed assets once every three years, but the head of the company may set a different frequency. The frequency with which voluntary inventories can be carried out is not established by law - this can be done as often as the company’s management deems necessary.

Carrying out an inventory does not depend on the applied taxation system - all organizations that conduct accounting must carry out an inventory (thus, companies using special regimes are also required to carry out this procedure, since they are not exempt from accounting). This obligation is established by Art. 11 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. The methodology for carrying out inventory activities and recording their results was approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.