General Audit Department on the issue of writing off spare parts used for repairs as expenses

Why do you need a spare parts write-off act?

Enterprises that use cars regularly record transactions that reflect the turnover of spare parts for them. In this case, it is assumed that the following basic operations with these materials are recorded:

1. Posting.
2. Moving from one division of the company to another.
3. Write-off for repair.

Each case uses its own supporting documents. If we talk about the 3rd operation, then as a corresponding document, many companies use an independently developed form of an act of writing off spare parts for a car, the main feature of which is the justification for the need to replace the corresponding spare part.

This act can be used as an alternative to such unified forms as an invoice (drawn up according to the M-15 form) or a demand invoice (drawn up according to the M-11 form), which do not always meet the specifics of the movement of spare parts accepted in the organization when writing off for repairs.

M-11 and M-15 are unified forms reflecting the release of goods and materials from the warehouse (clause 100 of the Methodological Instructions, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n). At the same time, the act of writing off for repairs can formalize the transfer of inventory items not only from the warehouse, but also between divisions of the company.

Read about forms M-11 and M-15 in the articles:

• “Procedure for filling out form M-11 requirement-invoice”;
• "Unified form No. M-15 - form and sample."

If a car is written off, the remaining parts from it must be capitalized. Find out how to do this correctly in ConsultantPlus. Get trial access to the system and study the material for free.

Defect report for auto parts (sample)

How to draw up a vehicle inspection report.

But they should always include the following points:

When an entire car is checked, the commission must examine each of its components separately: body, doors, engine, gearbox, and so on.

Data about each object that has passed the inspection is recorded in a table. Attention It also indicates the degree of wear and tear, as well as the work that will be required to correct the malfunction.

How to draw up a deed? The defect report must be drawn up in writing.

Sample defective car repair sheet

Unfortunately, even in the twenty-first century, defective spare parts for industrial equipment are often encountered. We will determine the procedure for identifying a defect. We will also explain which document can be evidence of a defect. When defects are detected As a rule, defects in repair kits can only be determined after unpacking, and sometimes after installation.

The cost of most spare parts is very high. But how can you prove that the defects were not caused by the company that installed them? To begin with, let’s define the goal: And it is to replace non-functioning parts with serviceable ones or to achieve reimbursement of their cost and more. First, you need to send a claim to the supplier company.

But documentary evidence of the fairness of the requirements is required.

There's nothing here!

You can take photographs of defects or videotape the process of replacing parts. They need to achieve maximum quality. Photos can be attached to the claim. This is indicated in the act and in the letter.

It is possible to transfer video files and photographs via e-mail.

All listed documents, inclusions and notices are stored in the event that the spare parts supplier ignores the requirements or refuses to comply with them.

In this case, we resort to the help of lawyers. They will prepare a lawsuit and help you win the case. On our website you can find samples and forms of inspection reports for spare parts, and you will also receive qualified support from lawyers.

The report is signed by the manager Accountant or other authorized representative who has accepted responsibility Draw up a defect report Required at the time of repair work or immediately after completion Corrections and adjustments Categorically unacceptable in the document Details of the report are recorded in the internal register of primary documentation The report is drawn up by hand If an electronic document is generated, then its paper counterpart is required. You can use the form Get acquainted with the defect report Only the owner of the car or authorized bodies has the right A defective report filled out with violations Loses legal force and cannot be used as evidence when making claims For vehicle repairs A defect report for vehicle repairs is drawn up by an authorized person of the company, who subsequently intends or is obliged carry out repairs.

This is the act of defect detection of automobile parts. This document confirms the impossibility of using individual car parts and the need to write them off. A report is drawn up when inspecting faults in spare parts in order to fix them.

Drawing up a defective act for writing off fixed assets (equipment): sample

A defective act for writing off OS (equipment) is generated and confirmed by a commission approved by order of the organization.

The commission must include: the chairman of the commission appointed by order, the chief accountant, the employee responsible for the safety of the OS (equipment), and a specialist who understands the technical characteristics of the OS (equipment) being inspected.

In the absence of the latter on the organization’s staff, third-party companies that carry out a technical assessment of the operating system (equipment) are invited to draw up a defect report.

The defective act for write-off of OS (equipment) specifies the following mandatory information:

1. Title of the act.
2. Date of formation and approval of the act.
3. The name of the organization drawing up the act.
4. Name and accession number of the object.
5. Description of defects that are considered irreparable from the point of view of physical wear and tear or obsolescence.
6. Technical parameters of detected defects and their units of measurement.
7. Positions, surnames, initials and signatures of the commission members.

A sample defect report for write-off of fixed assets (equipment) is available for download on our website.

How to draw up a defective act

There is no unified standard form for a defect report, so organizations can write it either in free form or using a specially developed internal template.

Typically this document looks like a table or a list that includes all the information about the identified defects and the likelihood of correcting them.

If an organization draws up a document independently, then it can draw it up either on letterhead or on a regular A4 sheet. In this case, the act must necessarily contain the following:

• name of the company and information about the manager;
• the exact name of the equipment or object for which the inventory check is being carried out;
• list of officials included in the expert commission;
• information about the defects found;
• recommendations for eliminating breakdowns and defects.

The act is drawn up in the number of copies necessary for all interested parties, and each of them must be certified by an expert commission. No prices or cost of equipment are indicated in the act.

Instructions for filling out a defect report

• At the beginning of the document, the date and number of the order for approval of the form of the defective act adopted in this particular organization are indicated.
• Then information about the enterprise is entered: its name indicating the organizational and legal form, as well as the structural unit or department in which the machinery and equipment is inspected to identify defects.
• Next, enter the last name, first name, and patronymic of the head of the organization, with whose sanction the inventory of property is being carried out, and also put the date of inspection and a seal (it is not necessary to put a seal, since from 2021 legal entities, as well as individual entrepreneurs, may in principle not use it).
• Below enter the name of the document, as well as its number according to internal document flow. Then, again, the date of compilation of the document is indicated and the address where the object being checked is located is entered.
• The next step is to enter the date and number of the order that served as the basis for the work of the expert commission, as well as its composition. Employees included in the commission must be indicated with the full name of their position, last name, first name and patronymic.

Features of compilation

1. If the statement is drawn up in order to recognize one or more parts of the car as unfit, it is better to assemble a commission that will confirm the fact of the inspection and agree with the verdict. If, for example, an engine needs to be replaced, the creation of a commission is almost inevitable, since the matter is a large sum, which will almost certainly raise questions. The members of the commission must be competent in the issue under consideration, otherwise their approval will have no weight.
2. An order for repair or complete replacement of parts is issued personally by the manager on the basis of a previously drawn up statement. Both documents must have their own number (sometimes a series) and be certified by the seal of the party involved in the repair.
3. When drawing up a defective statement, make sure that you have a copy of it , which will replace the original if it is lost.

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Act on write-off of spare parts: document structure

The act, based on the requirements of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, must include:

• information about the enterprise (name, address);
• title of the document, date of its preparation, number;
• information about the structural unit of the company that writes off spare parts;
• information about the structural unit of the company that receives spare parts (for example, a repair shop);
• information about the types of spare parts being written off and their item numbers;
• data on the quantity and cost of written off spare parts;
• information about the accounts used to record the write-off of spare parts in accordance with clause 93 of Methodological Instructions No. 119n.

The document can be signed:

• a representative of the department from which spare parts are written off;
• repair shop employee.

Also, the chief accountant of the organization can put his signature on the document, confirming the correctness of the act.

The form of the act on the write-off of spare parts is entered into the document flow by order of the head of the company.

To learn about what a document for writing off materials for production may look like, read the material “Writ-off Certificate - Sample” .

Accounting for spare parts for cars

Auto parts become the property of organizations in several ways:

• purchased for the appropriate payment: cash or non-cash payment;
• may be revealed as a result of the internal dynamics of fixed assets: disassembly, repair work, disposal of some part of the fleet;
• can be manufactured or adapted to work in-house by the enterprise.

Each type of reflection of spare parts intended for the repair and replacement of worn-out parts in vehicles should be taken into account in accounting in its own way. To do this, a special order of the organization should be issued, which will stipulate the following key points:

1. List of spare parts that can be issued from the warehouse for internal use according to a document signed by a senior executive.
2. Regulations for taking spare parts from the warehouse for sale.
3. Formation of a reserve of spare parts according to the approved list.

Automotive parts purchased from a supplier, no matter in what quantity and for what amount, are essentially inventories. The same applies to products manufactured at the enterprise, including components and assemblies for cars. This is how they need to be carried out according to accounting from entry to write-off. For this PBU, a special sub-account is provided for account 10 “Materials”, namely 10.5 “Spare parts”. Order:

1. Registration of newly received spare parts. The documents reflect the actual cost of purchased or manufactured parts, that is, the amount that was spent to make them available. VAT and other taxes are not included.
2. Posting. To account for spare parts in 1-C, there is a special program in which their technical characteristics need to be reflected. This is necessary in order not to confuse one part with another: after all, there are many spare parts with similar names.

NOTE! Accounts in correspondence to the main account can be, depending on the method of acquisition, accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, 71 “Settlements with accountable persons”.

EXAMPLE OF WIRING. Let’s imagine that Transmagistral LLC purchased a new battery for a passenger car from a supplier for replacement. The wiring will look like this:

• debit 10.5, credit 60 – amount paid for the purchase of a car battery;
• debit 19 “VAT”, credit 60 – reflection of the supplier’s VAT;
• debit 68 “Calculations for taxes and fees”, credit 19 – presentation of VAT for deduction.

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From time to time, the useful life of any fixed asset comes to an end, transport is no exception. In addition, the machine may become unsuitable for further use after an accident. If the repair turns out to be impractical, the car will be written off, after having previously removed all parts that may be useful, as well as material suitable for scrap metal.

Accounts that reflect the cost of removed materials may be as follows:

• debit 10, subaccount 10.5 “Spare parts” - for those parts that are intended to be used within the enterprise;
• debit 10, subaccount 10.6 “Other materials” - for those materials that this organization is not authorized to use, but they are suitable for recycling (metal, scrap).

ATTENTION! The cost of spare parts reflected in these accounts is determined as the current market value on the date of registration, that is, the price that would be given for them if they were sold right today. For convenience, it is customary to use the same figures as for tax accounting.

EXAMPLE OF WIRING. As a result of the write-off of the old truck, the company was left with parts and materials in the amount determined by the commission. Wiring:

• debit 10.5, credit 91.1 – capitalization of spare parts for further use.

Sometimes, in the process of repairing a vehicle fleet, working spare parts are replaced with new ones for modernization, tuning is performed, etc. The removed parts are still serviceable or subject to repair, and they also need to be registered. The posting will be the same as in the case of materials from car disposal: debit 105, credit 91. As for the cost reflected on the balance sheet, it will not change depending on the condition of the part:

• if the spare part is in order, it is accepted at the current market value;
• if they decide to repair it, then the costs for this will simply be written off from the current month;
• in those rare cases when the decision to repair and its implementation is made immediately, the cost of the part will be increased by repair costs plus the cost of delivery to a car service center.

When spare parts are put into use - no matter whether they are sold or put into operation, you need to correctly assess their cost. To do this, you need to determine in the accounting policy which method will be adopted by the company:

• the cost of each part is taken into account separately;
• average cost of spare parts;
• FIFO method - reflection of cost in the order in which spare parts are received on the balance sheet, the so-called “first to come, first to leave.”

IMPORTANT INFORMATION! Whatever the method is enshrined in the company’s regulations, if the spare parts are dissimilar and cannot replace each other, they must be assessed each at their own cost.

Spare parts are written off for use in the debit of account 20 “Main production” or “Auxiliary production”.

EXAMPLE OF WIRING. There are several similar automotive gearboxes in stock. They arrived at different times, so their prices are different. One of them is taken away for use in the main production. Depending on the chosen policy, the write-off cost may be:

• the same as she was upon admission;
• average of the cost of all available gearboxes;
• the same as the first gearbox that arrived.

Wiring:

• debit 20, credit 10.5 – reflects the cost of the decommissioned gearbox.

If further use of the removed spare part is no longer possible, and its repair is impractical, it must be written off irrevocably. However, it still has some material value: the price of scrap (salvage). The organization delivers metal or raw materials to specialized points, receiving a certain amount of money for it. These funds need to be capitalized.

EXAMPLE OF WIRING. An old car destroyed in an accident cannot be repaired. The company handed it over to a scrap metal collection point. An assessment was made, and a certain value of scrap metal was credited to the company’s account, which will coincide with the current value of the car being written off. The wiring will look like this:

• debit 10.5 “Spare parts”, credit 91.1 “Other expenses” - capitalization of metal parts of a car (at the price of scrap);
• debit 62 “Settlements with buyers and customers”, credit 91.1 “Other income” - reflection of the sale of scrap metal;
• debit 91.2, credit 10.5 – the cost of scrap metal is written off.

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The work of a specialized car service is aimed at providing a wide range of services to both legal entities and individuals. A car service center can repair vehicles, provide washing, maintenance services, a specialty store, a cafe, etc. In this article we will tell you how accounting is carried out in a car service center and what features it has. Features of accounting in a car service center Settlement operations of a specialized service are carried out:

• with individuals via cash register
• with legal entities - by non-cash payment.

Accounting is required to keep separate records of each service, movement of authorized capital, cash, fixed assets (hereinafter referred to as fixed assets), intangible assets (hereinafter referred to as NA) and, accordingly, payments to suppliers.

That is, in any case, your company will be located either on the OSN or on the simplified tax system, and UTII is an addition. To make it clear, I’ll tell you in more detail about all the systems. The general taxation system is the most cumbersome and complex system in terms of accounting and reporting. It is also the most unprofitable for a car service.

When using it, you need to pay income tax, property tax, and bother with VAT. This is a standard system, which everyone gets into upon registration, unless an application to switch to a simplified system is submitted. An individual entrepreneur on a common system is generally terrible, since through the efforts of our legislators, an entrepreneur on a common system must, in addition to regular accounting, keep a special register of documents.

If you are an individual entrepreneur and find yourself on OCH, immediately and without hesitation close and register again. Simplified taxation system (simplified). It was made specifically for small businesses. To accept cash from anyone, you must have a cash register (KKM) registered with the tax office. When providing car service services to individuals, you can use strict reporting forms BO-1, BO-3, if minor repairs, and BO-9, BO-11(02), if this is a minor repair in the presence of the customer.

These forms were going to be cancelled, but for now they are still in effect. The forms must have a unique continuous numbering, must be printed in a printing house, laced and certified with the seal of the tax office. You can buy them in certain places, the addresses of which are best checked with the tax office. True, in practice, people even print them on printers.

Where can I get an act for writing off spare parts?

You can download a version of the sample act on our portal.

If you have access to ConsultantPlus, find out how to correctly record repairs of leased vehicles. If you don't have access, sign up for a free trial online access.

Results

Writing off spare parts for the repair of used vehicles, like any procedure subject to accounting, requires the preparation of a supporting document. Such a document can be a form independently developed by the enterprise, such as an act for writing off spare parts.

Sources:

• Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n
• Law “On Accounting” dated December 6, 2011 No. 402-FZ

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Writing off materials in 1C 8.3: step-by-step instructions

page » 1C Training » 1C Accounting 8.3 » Writing off materials in 1C 8.3: step-by-step instructions

Writing off materials in accounting is a process that has certain specifics and takes place according to established rules. In this article we will look at:

• how to write off materials in 1C 8.3 Accounting step by step;
• rules for writing off office supplies, spare parts and production materials;
• what to do with low-value consumables;
• what document is used to write off materials from use?

Write-off of materials for general business needs

Let's look at the write-off of materials in 1C 8.3 using the example of stationery classified as general business needs.

On February 6, the following office materials were transferred to the accounting department for general business needs:

• paper “Snow Maiden” - 30 pcs.;
• hole punch - 3 pcs.;
• calculator - 3 pcs.

The organization's accounting policy for accounting and accounting regulations establishes a method for writing off materials at average cost .

Download step-by-step instructions for creating an example PDF

In 1C 8.3, the disposal of materials is carried out at a sliding cost: for the calculation, the cost of materials and their quantity at the time of their disposal are taken.

At the end of the month, the rolling cost is adjusted to the weighted average: balances at the beginning of the month and all receipts for the month are taken into account.

Learn more about the procedure for accounting for materials

How to write off materials as general business materials is needed in 1C 8.3. Complete the document Request-invoice :

• in the section Warehouse - Warehouse - Requirements-invoices;
• based on the document Receipt (act, invoice) Create based button .

On the Materials , indicate the inventories transferred for the needs of the organization and their quantity:

• The accounting account will be filled in automatically depending on the settings in the information register Item Accounting Account , but it can be changed manually.

If you are a subscriber to the BukhExpert8 system, then read additional material on the topic:

• Setting up item accounting accounts
• Automatic accounting account substitution

On the Cost Account , specify the corresponding cost account and its dimension:

• A cost account in which costs are accumulated. In our example, costs will be taken into account as part of general business expenses according to accounting, since materials are written off for general business needs.
• The cost department to which materials are issued.
• Cost item for which costs will be accumulated with Type of expense - Material costs .

See also Methods for distributing indirect costs in 1C 8.3

Postings according to the document

The document generates transactions:

• Dt 26 Kt 10.01 - the cost of materials is written off as general business expenses using the Average .

See also:

Adjustment of the cost of written-off materials to the weighted average cost

Cost adjustment is carried out automatically when performing the operation Adjustment of item cost in the Month Closing procedure in the Operations - Period Closing - Month Closing section.

Adjustment of the moving cost to the weighted average cost is carried out only in cases where there are receipts for disposed inventories within a month after their disposal.

The document generates the posting:

• Dt 26 Kt 10.01 - adjustment of the rolling cost to the weighted average cost.

Nuances: write-off of spare parts

Account 10.05 “Spare parts” takes into account spare parts for repairs and replacement of worn-out parts of machines and equipment.

How to write off spare parts in 1C 8.3? Similar to how general business materials are written off: using the document Request-invoice .

In this case, the main thing is to determine what costs spare parts are written off to and correctly fill out the Cost Account .

If spare parts are used to correct defects, then
the Cost Account as follows:
For example, if the tires of a car used for general business purposes are written off, then the Cost Account as follows:

Type of expense item - Other expenses , because the costs of maintaining official transport are taken into account as part of other (indirect) expenses in the NU (clause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

Nuances: write-off of materials during construction

Account 10.08 “Building materials” takes into account materials used for construction, installation and repair work, if the organization is not engaged in construction. In a construction organization, such materials are accounted for in account 10.01 “Raw materials and materials”.

If materials required for installation (installation) and used as part of the installed equipment are purchased, then the costs for them are taken into account in the same way as the costs for equipment: according to Dt account 07 “Equipment for installation”. As a rule, this is equipment that requires fastening to the supporting structures of buildings, for example, to a wall or floor. If this is simply the construction of fixed assets, then the materials are accounted for in the subaccounts of account 10 “Materials”.

To write off materials during the construction of fixed assets, use the document Requirement-invoice (section Warehouse - Warehouse - Requirements-invoices):

On the Materials , specify the list of materials used in construction.

On the Cost Account , enter:

• Cost account - 08.03 “Construction of fixed assets”;
• Construction sites - Finished products warehouse : a construction site where all costs for creating an operating system are collected;
• Cost item - cost item with Expense Type Material costs ;
• Construction methods - Economic method , because construction is carried out in-house.

the Construction Methods subconto is mandatory for correct accounting, because for construction and installation work carried out on an economic basis for own consumption, it is necessary to charge VAT at the end of the quarter (clause 3, clause 1, article 146 of the Tax Code of the Russian Federation).

Find out more VAT accrual on construction and installation work performed in-house for your own needs

Write-off of materials for production

There are several ways to write off materials for production:

• document Requirement-invoice in the section Production – Production – Requirements-invoice;
• document Production report for a shift in the section Production – Product output – production reports for a shift.

Request-invoice

The document Requirement-invoice is used if materials are written off in total quantities into production, without dividing them into a specific output.

The organization produces women's shoes.

On January 23, the materials were written off for production according to the invoice request:

• blanks for soles - 2,000 pcs.;
• fabric - 500 m².

Accounting is maintained using the Products on account 20.01. When calculating the cost, the planned cost of finished products is used.

The organization’s accounting policy for accounting and accounting regulations establishes a method for writing off materials at average cost.

Download step-by-step instructions for creating an example PDF

Complete
the Request-invoice in the Warehouse - Warehouse - Requirements-invoices section.
If you use the Products on account 20.01, then uncheck the Cost account checkbox on the “Materials” tab . This dimension can only be completed on the Cost Account .

• on the Materials , indicate information about the materials used, their quantity, and account;
• on the Cost Account , fill in: Cost Account - account 20.01 “Main production”, i.e. an account that records direct costs related to the production of products;
• Nomenclature groups - type of product, in our example Women's shoes ;
• Cost items - cost item Type of expense in NU - Material costs ;
• Products are finished products for the production of which materials will be used.

Shift production report

Let's look at the nuances of writing off materials when choosing the document Shift Production Report.

On January 23, women's sandals “Kate” were produced (1,000 pairs). Materials are written off for production according to specification No. 1, consumption rate for 1 pair:

• blanks for soles - 2 pcs.;
• fabric - 0.5 m².

Download step-by-step instructions for creating an example PDF

In our case, we write off the write-off immediately at the time of production (production release).

Reflect the release of the GP in the document Production Report for a Shift in the section Production – Product Output – Production Reports for a Shift.

In the document, indicate Cost Account , which takes into account direct costs and the name of the finished product.

In this document, materials are written off on the Materials .

If you filled out the Specifications column Products , then clicking the Fill the Materials tab with data on the materials used, their quantity, accounting accounts, cost item, product and item group.

If you do not keep track of product costs, and the Products is not deleted in the 1C chart of accounts, then the Products will be filled in automatically and must be cleared manually.

Write-off of MBP in 1C 8.3

IBP includes assets with a service life of no more than 1 year and a cost of less than 40,000 rubles, if the accounting regulations stipulate that such assets are reflected as part of the IBP. Currently, the concept of “SME” is not used in legislation, and such assets are accounted for in account 10.09 “Inventory and household supplies.”

More details Accounting policy designer

Let's look at how to write off an IBP in 1C 8.3 Accounting using the example of writing off (putting into operation) business equipment.

On June 06, 1 piece of business equipment was transferred to the Sales Department: Canon DR-C225W office scanner. materially responsible person, manager V.S. Komarov.

Download step-by-step instructions for creating an example PDF

Document the transfer of materials for the needs of the organization, which must be taken into account on the balance sheet before they are actually written off, with the document
Transfer of materials into operation in the section Warehouse - Workwear and equipment - Transfer of materials into operation.
On the Inventory and Household Supplies , indicate the materials transferred for operation, the materially responsible person (MRP) to whom they are assigned, and the method of accounting for costs.

Decommissioning of materials from service in 1C 8.3

November 28, Canon DR-C225W office scanner, 1 pc. written off from the sales department.

Download step-by-step instructions for creating an example PDF

Write-off of material from service is completed with the document Write-off of materials from service in the section Warehouse - Workwear and equipment - Write-off of materials from service.

In the document, indicate in the required tab the material being written off, as well as the document according to which it was transferred for operation, and the MOL.