A plastic snow shovel is broken: what to do?
A plastic snow shovel is a reliable snow removal tool that almost everyone has. However, it requires remarkable strength and a certain dexterity.
Today, varieties of snow removal equipment are becoming more common. It may vary in appearance, cost, design and functionality. If you decide to purchase such a device, read it first here.
In it you will find a lot of useful and interesting information about modern snow removal equipment. If you don’t want to bother and decide to buy a new similar shovel, then you must fulfill a number of conditions.
They will allow you to choose the most suitable shovel option and help extend its service life.
Reasons and grounds for writing off material assets
In the second case, writing off valuables requires an individual approach, and in each case, writing off is carried out on commission.
There are several options for snow shovels. They have different characteristics and the choice should be made carefully. Below are snow shovels made from different materials and their most important qualities: Wood.
Methods for writing off material assets should be reflected in the accounting policies of the enterprise. Detailed write-off processes (templates for documents for write-off, regulations for their execution and reflection on accounting accounts, other aspects) are prescribed in the internal regulations of the enterprise (Regulations on accounting and write-off of valuables, orders, instructions, instructions).
Thus, even before the start of writing off assets, the enterprise needs to regulate this process (develop internal regulations and instructions) and consolidate important accounting aspects in the accounting policy.
Writing off valuables during the production process is a natural process. It is impossible to make a product without using up certain materials. It does not matter what type of final product is manufactured - write-off of raw materials is inevitable.
Accounting for inventory and household supplies in accounting
Author of the article Olga Evseeva 7 minutes to read 1,987 views Contents In this article we will look at accounting for inventory and household supplies. Let's learn about accounting as part of the inventory. Let's understand tax accounting on OSNO. An enterprise cannot do without inventory and household supplies.
Just like any other property, this type of property is subject to accounting. They are used for the manufacture of a variety of products. Molds and similar items used for the production of certain types of products or to fulfill a single individual order. Containers that are used
The document is the basis for writing off materials (Obukhova T.)
Question: In an organization, all materials are issued on the basis of the Statement of Issue of Material Assets for the Needs of the Institution (f.
Features of accounting operations with household supplies, the nuances of tax accounting are described below. Accounting for inventory and household supplies (IHP) is carried out at the place of their storage and location. As a rule, the following groups are used: Tools and devices that have universal use.
0504210) (hereinafter referred to as the statement), and then the financially responsible person transfers these statements to the accounting department. The write-off of materials is carried out on the basis of a statement or is it necessary to additionally draw up an Act on the write-off of inventories (f. 0504230) (hereinafter referred to as the act)? Which materials are written off according to a statement, and which ones - according to an act or a Request-invoice (f.
0315006)?Such questions are not uncommon.
Instructions NN 157n, 174n do not indicate the range of materials that can be issued according to a statement and upon request-invoice. Let's try to understand these and other issues related to the registration of transactions for the movement and write-off of materials. ——————————— Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts
Describe the defects of plastic products
If the content is low, the filler does not have the proper reinforcing effect; if it is in excess, it is not completely wetted by the polymer; increased water absorption is the result of an excess amount of hygroscopic fillers. Molding defects arise due to deficiencies in the design of the mold and molding machines, incorrect selection or violation of the plastic processing regime.
Particularly important is compliance with the temperature regime and duration of the molding operation.
With deviations from the optimal molding temperature, uneven heating of molds, rapid or slow cooling, destructive processes can occur, significant internal stresses may arise, causing deformation of products, appearance of defects in appearance, and also reducing mechanical strength. The most common molding defects include the following: warping - distortion of the shape of products,
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Material write-off act
34669 Drawing up an act for writing off materials is required in cases where the material assets and inventories on the organization’s balance sheet have become unusable for some reason.
Write-offs occur in a strictly established manner and are recorded in the appropriate act.
FILES To write off material assets, the creation of a special commission is required.
It consists of financially responsible persons, as a rule, from different structural divisions of the enterprise. It is their responsibility to identify and examine damage, defects or malfunctions of equipment, machinery, furniture, household equipment, tools and other valuables contained on the organization’s balance sheet.
After recording such facts, they are authorized to draw up an act of write-off of materials.
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As a rule, in large organizations there are specially developed clear instructions for such actions.
REPORT ABOUT THE SHOVEL.
naval humor.
During testing, the shovel broke.16. The broken shovel was not included in the write-off act.17. The shovel is not excluded from the fire board inventory.18.
There is no administrative conclusion about the cause of the shovel failure.19.
There is no order to punish the person responsible for breaking the shovel.20. Even before the breakdown, the shovel exceeded the weight standard by 11 kg.
250 gr.21. The shovel was not assigned to a specific sailor of the combat fire crew.22. During operation, the shovel was repeatedly used for purposes other than its intended (firefighting) purpose. The investigation established: in winter conditions, the boatswain, Petty Officer 1st Class, V.D. Chuvilin was using it to clear the snow on the deck. At the same time, she beat the boatswain, Petty Officer, 1st Class, V. Chuvilin.
D. And on March 8, a fire shovel was used at a demonstration to carry a portrait of a female historical figure on its tray. Conclusion.
Due to the final breakdown of the shovel - factory No. 15256 (ship No. 5) - it is impossible to recognize its further use for combat and firefighting needs.
Shovel Life - Protecting Citizens' Rights
Documentation and accounting of operations related to the receipt and disposal of inventory and household supplies, as well as their stocks in the warehouse, are carried out in accordance with the procedure set out in the relevant sections of these Recommendations.
Such a complex consists of several objects with common fixtures and accessories, mounted on the same foundation. They may have the same or different purposes.
The first condition is that the object is intended for use in production, when performing work or providing services; for management needs, or for rental.
Estimated standards are based on the assumption that the work is performed under normal conditions, not complicated by external factors.
Write-off of business equipment
In the construction field of human activity, a galvanized bucket is simply necessary. Here it is used for transferring and preparing enamels, varnishes, adhesives, finishing solutions and for delivering water.
For ease of transportation, it is equipped with a metal shackle that can withstand weight up to 15 kg, and has a durable body that does not change shape.
The increased strength and long service life of this utensil is achieved due to the fact that thin sheet metal is used for its manufacture, protected from rust and from the effects of various chemical compounds by a special coating, which distinguishes a galvanized bucket from its functional analogues produced by industry. If we compare them with plastic buckets, the disadvantage of greater weight is more than offset by the fact that they can store a wide range of chemically active substances (solvents, etc.) that do not come into contact with the protected metal, but can change not only the properties , but also the structure of polymers.
Cause of snow shovel damage
A block will be needed to install the manufactured bucket to the junction with the handle - again using self-tapping screws. To make the snow slide better over the shovel and prevent it from sticking, after making the product, you should treat it with sandpaper.
Making a scraper Such a cunning mechanism as a scraper will make it easy to move a large amount of snow.
Of course, with its help you will not clear a narrow path. But a scraper is quite capable of improving the appearance of a large area! To make it, a sheet of plywood, in the same way as in the previous version, is covered with a metal edging at the bottom. This ensures better sliding of the bucket on snow and a longer service life of the product.
The surface size of a plywood sheet can be quite large.
The main condition is to be able to then move the volume of snow that the manufactured scraper will take on. The handle of the device can be made of bars of suitable length or be ready-made metal.
Basis for writing off raw materials and supplies for production needs
Write-off of actually spent inventories and assignment of their value to production costs are carried out on the basis of a special act (material report), drawn up in any form, which reflects the information:
- about the material (name, quantity, registration price and amount for each item);
- about the order (product, products) for the manufacture of which the material was used;
- about abnormal costs of materials (overconsumption/savings), their volumes and reasons for their occurrence;
- other information (for example, the quantity of manufactured products, the volume of work performed, etc.).
Costs for materials are reflected in the corresponding accounting accounts and form the cost of finished products (semi-finished products, work in progress).
According to paragraph 43 of FAS 5/2019, transactions leading to a change in the type of inventories (for example, release into production) are not grounds for derecognition of inventories as assets.
How to conduct an inventory of goods and materials, read the article
Reasons for writing off a galvanized bucket
Appears during breaks in pouring metals.
Chill (a defect in cast iron cookware) is the formation of free cementite in the surface layer in the form of a light crust.
Mechanical damage - dents, nicks, damage to the integrity of the casting (formed when the mold is knocked out). Defects of stamping are observed in all types of steel utensils, utensils made of copper alloys, and sheet aluminum: Fractures - rupture of metals during deformation.
Nicks are the introduction into the surface of a product of pieces of metal that have fallen into the stamp. Dents are local deformation of goods due to mechanical stress. Corrugations are wavy folds on the surface of a product. Burrs are sharp, uneven edges of products. Drawing is the spiral-shaped and concentric marks of a press when processed on pressing machines.
Side waviness is the deviation of the edge of the pan from the specified shape.
Thickening or thinning is observed in individual parts of goods. Defects of the protective and decorative coating include:
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How would everything be interchangeable and in case of breakdown/wear you can buy a separate part to replace it - when replacing it in the future, then we immediately write it off as a cost? — Do I need to do a completion certificate?
I want to draw the moderator's attention to this message because:
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[e-mail hidden] Minsk Posted by 262 Reputation: December 4, 2013, 5:01 pm Finski, the cost of transferring inventory into operation is debited from account 10.9. Is the quantity written off at the time of knockout due to a breakdown, for example?
no further suitability. I would not complete the mop, but would write everything off separately, because...
If, for example, a pen or holder breaks, you simply write it off and buy new ones.
And so, complete the mop (a complete set certificate is needed), and then when
Tool life
At the same time, according to paragraph 4 of Art. 346.16 of the Tax Code of the Russian Federation, only fixed assets are included in the fixed assets, which are recognized as depreciable property in accordance with Chapter. 25 Tax Code of the Russian Federation.
If inventory is released from a warehouse to an intermediate division of the organization (for example, to the administration department), then at the time of transfer it is not known how much each division of the organization will consume (for example, accounting, purchasing department). In this case, as each department spends it, it is necessary to draw up acts (reports) in any form. Accordingly, the contractual to the subaccount of account 01 defined for this purpose will, as expected, be the corresponding subaccount of account 02. And the contractual to account 10.10 will be the account 10.11 specially designated for this purpose by the Chart of Accounts.
