4. The procedure for commissioning, commissioning and accounting of equipment

Information for the document

In practice, very often the subject of civil transactions is various equipment. Equipment is rented, purchased, donated, etc. An integral part of such contracts is the act of putting equipment into operation. The legislation does not contain rules that regulate the process of drawing up an act of commissioning equipment. But the Civil Code of the Russian Federation contains some rules that regulate the procedure for accepting goods or services (for example, Articles 513, 720 of the Civil Code of the Russian Federation). These standards also apply to the act of putting equipment into operation. How and when to draw up this document and what features it has.

Features of drawing up a receipt

1. Completed sample contract
2. When the act is drawn up
3. Parties to the act
4. What needs to be included in the act
5. What is being checked

When the act is drawn up

In accordance with current legislation, drawing up an equipment commissioning certificate is not mandatory. But in practice, this document is always drawn up. This is primarily done in order to avoid further problems associated with equipment defects.

Important : if equipment is sold or transferred to a third party on the basis of other civil transactions, then it is necessary to draw up an act of putting the equipment into operation. Also, this document must be drawn up in cases where the operation of the equipment was stopped for the purpose of repair and resumed some time later: a commissioning certificate is drawn up when the equipment is resumed.

Drawing up such a document is an additional guarantee for both parties. This document is drawn up after the transfer of equipment and after its installation. In some cases, the act is also drawn up directly at the time of concluding the contract.

Parties to the act

Many people are interested in the question of who should sign the equipment commissioning certificate. Since this document is an integral part of the relevant agreement, it must be signed by the parties to the transaction or their authorized persons.

Important : very often a special commission is created to check the operation of the equipment. In these cases, the act of commissioning the equipment must be signed by all members of the commission.

Moreover, if the opinion of one of the commission members differs from the opinion of others, a corresponding entry is made about this in the document.

What needs to be included in the act

The legislation does not provide for a mandatory form of commissioning act. Accordingly, the parties may provide any information they consider necessary. The content of the act largely depends on the specifics and features of the equipment that is transferred on the basis of the transaction. Of course, there is no single form for the commissioning act, but the following information must be indicated in the text:

• brand, year of manufacture and name of equipment;
• date of equipment inspection;
• place of inspection and location of the equipment (if the equipment was tested in another place and is located in another);
• description of the conditions for using the equipment;
• other information and special conditions.

What is being checked

When drawing up the act, the following is checked:

• serviceability of equipment;
• his job;
• accommodation conditions;
• compliance of this equipment and its operating conditions with established technical safety standards and other regulations.

If during the inspection any malfunctions or any inconsistencies with established standards and legal requirements were discovered, then a corresponding entry is made in the text of the drawn-up report.

Please note: If during the inspection violations or malfunctions were discovered that make the operation of the equipment impossible, then in this case the equipment cannot be used: a corresponding entry is made about this in the text of the equipment commissioning act.

If the above faults are detected, they must be eliminated: the equipment can be used only after the detected faults have been eliminated. The responsibility for troubleshooting lies with the owner of the equipment, unless otherwise provided by the relevant agreement.

Important : after troubleshooting, the equipment must be re-tested: in this case, a new act of putting the equipment into operation is drawn up. If, based on the results of the secondary inspection, no malfunctions were found, a corresponding entry is made about this in the text of the report, and operation of the equipment is permitted.

Basic rules for drawing up a commissioning act

When choosing a form for drawing up an act, there is no need to adhere to strict rules.
There is no single form for these purposes. The act is allowed to be drawn up in free form on a blank A4 sheet. Although practice shows, many companies develop a special template for this. Regardless of which filling option was chosen, it is necessary to remember some rules for preparing such documents. Information about the company that received the equipment and is going to operate it must be specified here. You also need to indicate the conditions under which the equipment will be used and technical data about it. You need to remember the main rule - the more complex the device, the more points should be made in the act.

It would be useful to point out that the new equipment meets not only the current legislation, but also the internal requirements of the company. If the commission has identified shortcomings, all comments must also be indicated in the document. If a defect is detected, a defect report is drawn up. Naturally, until all problems are resolved, using the device is strictly prohibited.

What equipment needs to be put into operation?

As already mentioned, any equipment entering the organization’s balance sheet is subject to inspection. Moreover, it does not matter whether it was a purchase, rental, or another reason for the receipt of a complex device. However, this is not the only reason why a thorough check is carried out.

There are situations when a company’s equipment has not been used for a long time. Naturally, after such downtime, you need to check whether the device meets the necessary standards. As a rule, equipment is subject to inspection if it has been idle for more than one year. It doesn’t matter whether it is simply not used as unnecessary, or is undergoing long-term repairs, the device must be checked.

ACT No. ___ of equipment commissioning

______________ "___" ________ ____ The
commission consisting of:

Chairman:

Members of the commission:

appointed by order (instruction) of the manager No.___ dated “___”_______ _____, having familiarized himself with __________________________________________________________ (name of equipment, brand, type, serial and inventory number)

installed at the address: ________________________________________________, having reviewed the technical documentation provided by _________________________________________________________________________ (name of the developer (manufacturer))

and results of operational tests carried out in accordance with ___________________________________________________________________________ (name and designation of the test program and methodology)

in the period from “___”________ ____ to “___”____________ _____, established that:

1. _______________________________________________________________________ (name of equipment, brand, type, serial and inventory number)

complies with labor protection requirements, taking into account the following comments (if any): __________________________________________________________ ________________________________________________________________________________. 2. The equipment is placed in accordance with design documentation, technological design standards (developed for specific organizations, production facilities and workshops);

3. When placing the equipment, the convenience and safety of its maintenance, the safety of evacuation of workers in the event of emergency situations are ensured, and the impact of harmful and (or) dangerous production factors on other workers is excluded (reduced).

4. Installation, installation (rearrangement) of equipment was carried out in accordance with the design documentation.

5. ______________________________________________________________ passed (name of equipment, brand, type, serial and inventory number)

tests and can be put into operation (or: only after eliminating the deficiencies noted in the List of Comments and Suggestions and preventing commissioning).

Conclusions: 1. ___________________________________________________________________ (name of equipment, brand, type, serial and inventory number)

put into operation at the address: ___________________________________ from “___”_________ ____ (or: after eliminating the deficiencies noted in the List of Comments and Suggestions that impede the commissioning of the equipment). 2. Carry out warranty service in accordance with the technical documentation for the equipment. Applications:

1. Protocol of commissioning works from “___”______ ____, No. ______.

2. List of comments and suggestions from “___”________ ____, No. ______.

Chairman of the commission ________________________________________________________________ (position, personal signature, surname, initials)

Members of the commission ________________________________________________________ (position, personal signature, surname, initials)

Download the document “Equipment Commissioning Certificate”

How to draw up a certificate of commissioning of fixed assets in 2021

As a rule, the commissioning procedure is handled by a special commission created by the receiving party.
For her appointment, the director issues an appropriate order. This group should include qualified specialists who are familiar with the new facility. The commission must consist of at least three employees. They are the ones who will evaluate the serviceability, performance, technical condition and other characteristics of the received property. All information can be entered either on a computer or by hand. To do this, you must use a ballpoint pen, and in no case a pencil. If the computer option for document preparation is chosen, there must still be “live” signatures of the responsible persons. As for stamps, their availability is determined by the regulations of the organization, since companies are allowed not to use stamp products when conducting their business.

How many copies should there be?

This document must be drawn up in at least two copies. However, if there is a need, their number can be increased. The act is stored in the organization along with other primary documents. When its validity period expires, the document is sent to the archive. As a rule, the period of such storage is established by the company’s internal rules.

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Income tax

The calculation of depreciation for depreciable property objects begins on the 1st day of the month following the month in which the designated object was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation). The judges believe that the said norm refers to actual operation, which gives the right to depreciate fixed assets (Resolution of the Federal Antimonopoly Service of the Eastern Military District dated January 13, 2014 in case No. A11-7262/2012). After all, permission to put an object into operation cannot in itself be considered as unconditional evidence indicating that the object under construction has been brought to a state of readiness and the possibility of its operation. The specified document certifies other characteristics of the object: its compliance with the urban planning plan and design documentation and the execution of construction in accordance with the construction permit (Resolution of the Federal Antimonopoly Service of the North-West District dated 06/03/2014 in case No. A05-4503/2013).

* * *

The commissioning permit is not a defining document for either accounting or taxation. In essence, this is a control and audit document, not a primary document, confirming the implementation of a business transaction. A permit can only confirm the costs associated with its receipt and included in current costs if the cost of the object as fixed assets has already been formed.

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Is commissioning reflected in accounting?

To answer this question, we first outline what this procedure includes. This is the acceptance of a building (structure) or other object by acceptance commissions, the execution of the acceptance certificate itself and the issuance of a permit to operate the building (structure) or other object. None of these procedures is reflected in accounting in itself, since it does not lead to changes in financial indicators (assets and liabilities, income and expenses). Although no. Obtaining permission to put a facility into operation may be a paid procedure for applicants, and therefore they incur expenses. They are either recognized as current or capitalized in the cost of the facility being put into operation. Choosing an option is not easy.

Let us turn to PBU 6/01 “Accounting for fixed assets”. It does not mention the term “commissioning”, except for indicating that the financial statements are subject to disclosure of information about real estate objects accepted for operation and actually used, which are in the process of state registration. Clause 4 of the named document lists the conditions that must be met in order to accept an asset for accounting as fixed assets. One of the conditions is the purpose of the object for use in the production of products, when performing work or providing services, for the management needs of the organization, or for leasing by the organization. Another condition is the ability of the object to bring economic benefits (income) to the organization in the future. The first condition may well be met before the facility is put into operation, while the second condition can be discussed provided that it is ready for use for its intended purpose. In some cases, the latter may be equated to commissioning (for example, in relation to equipment), while in other situations the object may not only be ready, but also be used for its intended purpose before official commissioning (in terms of buildings, structures, objects for the development of natural resources).

Thus, from the point of view of the norms of PBU 6/01, the adoption of an operating system for accounting and its commissioning are not the same thing. I wonder what international methodologists think about this? Let's turn to IAS 16 “Property, Plant and Equipment”. This document does not say when exactly an asset is taken into account as part of fixed assets, but it separates the initial costs included in the cost of depreciable property and subsequent costs that are not included in the valuation of fixed assets and are recognized as current costs. Expenses incurred during a period when an item is capable of operating as intended by management is not yet in service or is not operating at full capacity are not included in the carrying amount of an item of property, plant and equipment. The formation of the initial cost of the fixed assets stops when the object is delivered to the right place and brought into a state that ensures its functioning in accordance with the intentions of the enterprise management.

What conclusion follows from what has been said? Very simple. An object is recognized as an asset with a formed initial cost before commissioning, provided that it is capable of actually functioning in accordance with the intentions of management. In some cases, the facility is capable of functioning until all work is completed, but does not meet the requirements of full compliance with management's intentions. Under such circumstances, it is necessary to assess the possibility of starting operation of the facility, the necessity and significance of further costs associated with the “fine-tuning” of the facility.

If an object becomes available for use, its location and condition allow it to be operated according to management’s intentions, then depreciation can already be charged for the said object (clause 55 of IAS 16). That is, the calculation of depreciation also does not directly depend on the moment the OS is put into operation. It is appropriate to recall here that in paragraph 21 of PBU 6/01 the start date for depreciation on an asset is formulated differently - from the 1st day of the month following the month the designated object was accepted for accounting. But, as stated above, in Russian legislation this point is not strictly connected with the date of commissioning of the facility.

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Documents and applications

In 99% of cases, the Act on the commissioning of technical devices includes a clause with Appendices. They are needed to establish a complete picture of what is happening.

List of application documents:

1. Agreements or contracts for the supply of equipment;
2. Equipment purchase and sale agreement;
3. Certificate of commissioning of equipment;
4. Protocol of installation work;
5. Defect report;
6. Equipment data sheets;
7. Rules of use and safety when servicing devices;
8. Other technical acts.

The list can be expanded, depending on the complexity of the equipment and regulations adopted by the enterprise.

Immediately after acceptance of the devices and signing of the Commissioning Certificate, it, along with other documents, is transferred to the chief accountant. Next, specialists from the accounting department put the equipment on the balance sheet of the enterprise. From now on, objects will be considered fixed assets. The storage period for the act and documents is at least 5 years after signing.