Act form os 4 sample filling. Act on write-off of groups of fixed assets

Drawing up an act in form OS-4 occurs when an organization needs to write off some fixed assets from the register.

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What are fixed assets

TO fixed assets refers to any property of an enterprise used to carry out its activities: it can be materials, machinery, instruments, equipment, etc., in other words, everything that is involved in the labor process.

It should be noted that any inventory items purchased by an organization for work must be listed on its balance sheet. Once materials, equipment or machinery become unusable, they must be written off.

Reasons for write-off

As a rule, the reasons for write-off are physical wear and tear, obsolescence, irreparable breakdown, manufacturing defects, etc., that is, in fact, any irreversible defects in property that prevent its use.

Procedure

In order to write off fixed assets, it is necessary to first establish their unsuitability for further use. For this purpose, the company creates a special commission, main task which is evidence of a defect, wear, etc.

The commission must include at least three people, including the financially responsible person.

Most often, only full-time employees of the enterprise are included in the commission, but in some cases, these may also be third-party experts who have the necessary knowledge and skills to determine irreparable failure, for example, of particularly complex equipment.

After the property is declared completely defective, the commission draws up a special act, on the basis of which it is written in the organization. This order, in turn, serves as the basis for drawing up a write-off act.

Who writes the act

The same commission that recognized the inventory items as unfit for use is responsible for drawing up the write-off act. After the form is filled out, the act must be handed over to the head of the enterprise, without whose signature the document will not gain legal force.

How to draw up an act correctly

Today, the act of writing off fixed assets can be written in any form, however, most enterprise employees, in the old fashioned way, prefer to use previously generally applicable mandatory forms in their work. Their advantage is obvious: there is no need to rack your brains over the structure and content of the document, since all the necessary positions are indicated in it. Such unified forms also include form OS-4. This act can be filled out both when writing off one object or several at once.

Sample of filling out the OS-4 form

  1. At the beginning of the document, on its front side, the following is indicated:
    • name of the organization,
    • her TIN,
    • the structural unit to which the written-off fixed asset belongs.
  2. Next, the basis for the write-off is written - here you need to put a link to some supporting document (usually an order from the manager) and the financially responsible person (only the employee’s full name is written here).
  3. WITH right side the form is filled in:
    • OKPO code of the company (can be found in the constituent documents),
    • date of write-off of the fixed asset from accounting,
    • number and date of issue of the document that became the basis for write-off,
    • personnel number of the financially responsible employee.
  4. Below is the document number, the date it was compiled, and the reason for the write-off.
  5. On the right is a place for approval of the act by the director of the enterprise.

The next part is presented in the form of a table and relates directly to the property being written off:

  • V first column enters the name of the fixed asset,
  • in second-third– inventory and serial numbers, respectively,
  • V fourth-fifth the date of release of the product and the date of its acceptance onto the balance sheet of the organization.
  • V sixth The column includes the actual service life (i.e. the time that the property was actively used in work),
  • V seventh- the cost of the object at the time of its acceptance for accounting,
  • V eighth- the amount of accrued depreciation,
  • V ninth— residual value (the value in the last paragraph is the difference between the indicators from the two previous columns).

Sample of filling out the reverse side of the OS-4 form

The reverse side of the act also contains two tables. The first contains individual parameters that serve as part of the characteristics of the object, including information about the content of precious metals.

If necessary, indicate a list of additional documents included as an appendix to this act.

Then the commission puts its signatures next to the indicated positions with their full names.

The last table includes information about:

  • expenses incurred for write-off of fixed assets,
  • remaining inventory items suitable for further use,
  • funds proceeds from the sale of written-off property.

Finally, the act is certified by the signature of the organization’s chief accountant.

How to correctly draw up an act of write-off of fixed assets in the OS-4 form

The act can be filled out manually or on a computer.

There is only one important condition: it must contain the original signatures of the head of the enterprise, as well as members of the write-off commission.

There is no strict need to certify the form with a seal - since 2016, legal entities have been exempted by law from the obligation to use various types of cliches and stamps in their work.

The act is drawn up at a minimum in duplicate:

  • one of which is transferred to the accounting department of the enterprise, so that in the future, on its basis, the accountant can reflect the write-off of the property specified in the act,
  • the second remains with the financially responsible person, who then gives it to the warehouse in order to either dispose of the fixed asset or sell it.

If necessary, additional copies of the act can be created.

How and for how long to store the document

The entire period of validity of the act must be stored as part of other current documentation in a separate folder. After its expiration date expires, it must be transferred to the archive of the enterprise, where it must be kept for the period established by the regulatory documents of the company or the legislation of the Russian Federation (but at least three years), after which it can be destroyed.

Form OS-4 (filling sample)

An asset that is being retired or is not capable of bringing economic benefits to the organization in the future must be written off in accounting (clause 29 of PBU 6/01). We will tell you in our consultation how to reflect the write-off of assets that have fallen into disrepair and document the fact of write-off, and we will also provide a sample for filling out form No. OS-4.

An OS object has become unusable: how to account for write-off

An OS object may be so physically or mentally worn out that it can no longer be restored. This means that carrying out work to repair, modernize or reconstruct such a facility will not bring the desired result or is not economically feasible. Such circumstances can result from both normal long-term use of an OS object and the occurrence of force majeure circumstances (for example, a natural disaster). Therefore, such fixed assets are written off from accounting precisely because they have become unusable.

Income and expenses from writing off fixed assets from accounting are reflected in the reporting period in which they occurred. In this case, income and expenses arising from write-off are taken into account as part of others in account 91 “Other income and expenses” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

This means that when writing off an OS object that has become unusable, the following accounting entries are usually made:

If materials suitable for further use remain from an asset (in particular, spare parts or scrap), then it is accepted for accounting at market value as of the date of capitalization. The following accounting entry is made:

Debit of account 10 “Materials” - Credit of account 91, subaccount “Other income”

Act in form No. OS-4

To register and record the write-off of fixed assets that have fallen into disrepair, the State Statistics Committee Resolution No. 7 of January 21, 2003 approved the following forms:

  • for a separate OS object (except for a car) - form No. OS-4;
  • for a motor vehicle - form No. OS-4a;
  • for a group of OS objects - form No. OS-4b.

The use of these forms for an organization is not mandatory (Information of the Ministry of Finance No. PZ-10/2012). This means that to formalize the write-off of unusable operating systems, she can use any other primary accounting document. It is only necessary that the form used be approved in .

Let's talk about some of the features of filling out form No. OS-4 “Act on write-off of fixed assets (except for vehicles)”, which are given in the Instructions approved by Resolution of the State Statistics Committee of January 21, 2003 No. 7.

Based on the order of the head of the organization, the Act in form No. OS-4 is drawn up in 2 copies, signed by the members of the commission and approved by the head. The first copy is transferred to the accounting department, and the second remains with the person who was responsible for the safety of the OS object. The second copy will also be the basis for putting into storage the materials remaining from the write-off of the asset. Information on the costs of decommissioning an asset, as well as the cost of materials remaining from disassembly, is reflected in Section 3 of the Act.

The result of write-off of an asset is entered into the inventory accounting card, i.e., in the OS-6 form or another similar document with which the organization records the availability and movement within the organization for a specific asset.

Sample act for write-off of fixed assets

An example of filling out an act according to form No. OS-4 can be viewed.

One of the types financial statements is the act of writing off OS groups. It is used in cases where it is necessary to write off an entire group of material assets attributed to the enterprise's fixed assets.

The document is drawn up at the enterprise in 2 copies, certified by the signatures of the commission members and the director, and then transferred to the accountant for further accounting work.

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The act of writing off groups of fixed assets is a type of document drawn up in the OS-4b form and taken into account by the accounting department as objects no longer suitable for operation. The document is applied equally with other acts: for fixed assets (form OS-4) and for vehicles (form OS-4a).

Purpose of the form

OS-4b refers to unified forms, and was approved by Resolution of the State Statistics Committee No. 7 of January 21, 2003. Must be used for write-offs.

Unlike OS-4, this act involves the introduction of information about group objects. After drawing up an act on the write-off of groups of fixed assets, before handing it over to the accountant, the form must be signed by a specially created commission and approved by the director of the organization.

If one copy is to be transferred to the work of an accountant for further accounting, then the second is deposited with the responsible employee, whose authority is to control the safety of the OS. Based on this document, an employee can deliver the groups specified in it to a warehouse and sell material assets and scrap metal.

Write-off is carried out in a situation where part of the OS legal entity recognized as worn out in terms of physical and moral indicators. The decommissioned objects cannot be further used, and their operation in the future is not economically feasible.

The basis for the write-off procedure is a separate liquidation order signed by the manager, as well as an act drawn up by the commission on the inadmissibility of the subsequent use of the specified fixed assets in the company’s activities.

Sample act on write-off of groups of fixed assets:

From an accounting point of view, the OS-4b form confirms the fact of disposal of a group of objects, as well as the write-off of the specified fixed assets from the corresponding account 01. The signing of the act serves as a reason for the accountant to stop accruing amounts for, as well as adjusting the base for calculation, starting from the month following the write-off procedure .

As a result of write-off, materials may appear in the organization that are suitable for further use in the process of supporting the activities of the enterprise. An example is the use of individual parts that, after decommissioning the operating system, are considered suitable. If available, the receipt of these components is registered at the expected prices. Acceptance is documented using Form M-11.

Information about the liquidation that occurred must be entered into the OS-6 inventory cards or reflected in the OS-6b book (used by organizations classified as small businesses).

Correctly filling out the act on write-off of groups of fixed assets

Like any accounting document, form OS-6b must be filled out in accordance with the approved requirements for preparation:

  1. Particular attention is paid to correctly filling out information about the write-off date and the assigned personnel number.
  2. The title page must contain information about the employee responsible for the liquidation, his last name and first name.
  3. The tabular part of the form is filled in with information about the state of the OS groups of interest at the time of liquidation. If any object is written off separately, form OS-4 is filled out.
  4. When specifying the name of objects, it is recommended to indicate its special parameters and differences.
  5. The inventory number of the object, service life, cost (initial or replacement) are entered.
  6. After depreciation is reflected in monetary terms, the residual value is determined.

The reason for the write-off must be mentioned (in the vast majority of cases, wear and tear of physical indicators is mentioned). If among the objects being written off there are materials that contain precious metals, they are indicated in a separate table along with the cost, type, and quantitative value.

The reverse side contains the conclusions adopted by the commission. In the text of the conclusion, conclusions are made regarding further suitability/unsuitability. Cases of repairs carried out previously are described and the impossibility of further repairs is indicated. restoration work due to resource exhaustion.

After entering information about the receipt of part of the material assets remaining after write-off and entering the result of write-off from the proceeds received from the sale.

Sample

When drawing up an act, it is important to reliably reflect the information and provide a complete description of both the objects being written off and their quantitative values: volume, cost.

The form consists of a text and tabular part, represented by the following parameters:

  • group serial number;
  • name of objects indicating distinctive characteristics;
  • inventory number;
  • actual service life;
  • the cost of objects upon arrival or after restoration;
  • accrued depreciation;
  • residual value;
  • information about the presence of precious metals in write-off items.

On the reverse side of the form, the commission draws up its conclusion on the exhaustion of the strength resource, making a decision on the further inexpediency of using the funds indicated in the tabular part and the impossibility of taking measures for further restoration for operation in the interests of the company.

Physical wear and tear is most often cited as the cause. At the end of the conclusion, a responsible employee is appointed who will carry out dismantling or liquidation, as well as further actions with the decommissioned objects.

After the conclusion, a description of the documents attached to the act on the liquidation of groups of objects is provided.

Below the conclusion, the form contains another tabular part, which contains information about all materials remaining after write-off that arose during the write-off process (liquidation and dismantling). The table reflects the fact of receipt of financial assets formed after write-off.


In addition to the description of the received materials (parts, components), the following information is entered into the tabular part:

  • deep of the document on the basis of which the material was received (receipt order) and its number;
  • date of document preparation;
  • name of material assets;
  • quantity and unit of measurement;
  • individual unit price and total cost;
  • information regarding correspondence of accounts.

After reflecting all the information about the receipt, a record is made of the receipt of revenue as a result of delivery, indicating the contract value. A note is also made that the write-off is noted in the corresponding inventory cards for accounting for the enterprise's operating assets.

When filling out the form, certain rules are followed. Thus, when making a record of the original cost at the time of registration for objects that were subject to revaluation, information about the replacement cost based on the results of the revaluation must be reflected. If the object has not been subjected to this procedure, the initial cost at the start of accounting is entered.

When entering information in the columns about the amounts of accrued depreciation or depreciation, the total value of depreciation charges from the moment the fixed asset was put into operation is reflected.

If it is necessary to indicate the costs incurred during the liquidation and the value of the values ​​received (during disassembly, dismantling work during the liquidation of groups of objects), the information is entered in the second section of the form.

Today there is a large number of different documents, used in the process of performing any actions in enterprises, organizations and companies. It should be noted that they must be filled out correctly. Otherwise, problems may arise during the process of carrying out any checks.

One of the most common documents is unified form OS-4. It should be noted that the document is intended to write off fixed assets used at the facility from accounting. Let's try to figure out in what cases this document is used and how to draw up the form correctly. Let us note in advance that in this issue There are certain features and nuances.

In what cases is it necessary to draw up

It should be noted that the OS-4 form, which implies write-off act, is a document of the primary type that most accurately reflects the process of disposal of fixed assets from the organization.

Please note that based on the data presented in the form, actions can be taken of the following nature:

  1. Adding entries to the inventory card of funds that are subject to the write-off procedure.
  2. In accounting, entries are generated related to write-offs, reflection of their disposal, capitalized inventories, and so on.

In order to ensure the formation of an act, an organization or enterprise has the right to use forms that were developed independently. In this case, it is carried out specifying all the necessary information.

You can find out more about this in Article 9 of the Federal Law “On Accounting”. Let's try to figure out what exactly should be present in this document and, as a result, how to correctly fill out the act of writing off the operating system.

By and large, the OS-4 form is conclusion of the competent commission about the possibility of decommissioning one or more objects. This document may initially contain information about the object, as well as information about the events that contributed to the write-off.

In this case, we can give an example of a description of the event that led to the write-off of fixed assets: “In accordance with the results of an inspection of an object owned by MIR LLC and listed in , it was determined that the object is unsuitable for further operation due to wear and tear. On the basis of this, an act of write-off of fixed assets dated 01/01/17 was drawn up.”

It should be noted that today the legislation Russian Federation it is said that the use of unified OS-4 forms is optional. If necessary, it is possible to independently develop and approve the form of the act for carrying out the procedure.

Important Features

A document of this type must be drawn up by an employee of an organization or enterprise who is responsible for accounting for funds. Please note that the form is filled out on the basis of a previously created order from the manager to write off funds, as well as acts of the commission on the impossibility of further operation.

It is worth saying that the act is drawn up in two copies. In this case, this is necessary in order to:

  1. The first copy of Form OS-4 must be submitted to the accounting department. Based on the document provided, the accounting records will reflect the disposal of fixed assets, as well as their debiting from the account.
  2. The second copy will be kept by the person who acts as the person responsible for the safety of fixed assets. The document will be the basis for the delivery to the warehouse, as well as the sale of material assets and scrap metal that remained after the object was dismantled.

The created act must be signed all people included in the commission. In this case, the commission is appointed by the head of the organization or enterprise. The document must be approved by the director or a person who has the authority to sign the director. The result is reflected in inventory card of fixed assets.

Existing nuances

Documentation of this type should consist of three main sections. IN first You should indicate information that relates to information about the condition of the object. In this case we're talking about about:

  1. Starting price.
  2. The amount reflecting the depreciation that has been accrued since.
  3. Residual value of funds.

If the object was susceptible to the process of revaluation, then when drawing up the document it is necessary indicate replacement cost, associated with the results of the extreme revaluation that was carried out. For objects that were not overvalued, their original cost should be indicated, as well as the date of acceptance according to accounting.

In second section should provide short information related to individual indicators of fixed assets. Here we are talking about fixtures, precious metal content, and accessories. In addition, the commission’s conclusion about the condition of the facility, as well as the possibility of its operation in the future, should be provided.

IN third section, it is necessary to indicate information that is associated with the costs caused by the process of writing off fixed assets, as well as those remaining after the write-off process of inventory items that are suitable for use.

Conclusion

Form OS-4 must be completed based on the issued order of the director, manager or person replacing them. Through the use of this document it is possible get the maximum detailed information about the process of writing off fixed assets from the organization's records.

Please note that it is extremely important that this document was filled out correctly, despite the fact that it is not always necessary for use. If the form is filled out incorrectly, then there is a possibility that there will be inaccuracies in the inventory at the enterprise or organization.

To prevent such a situation from arising, it is recommended learn in detail the process of filling out the form. It will also be important to employ a responsible specialist on the staff of an enterprise or organization who has already encountered similar issues and, accordingly, has the skills to solve them.

A specialist who is a professional will be able to fill out the form as accurately as possible. If we are talking about a small enterprise, then such a specialist can be hired from a third-party company offering similar services.

You can learn how to fill out form OS-4 in 1C from this video.

If a fixed asset becomes unusable, the head of the organization makes a decision to write it off. Fixed assets can also leave the organization when they are rented out, obsolete, or completely worn out, when the object is completely depreciated.

A commission created by order of the manager determines the condition of fixed assets subject to write-off, the possibility and feasibility of their restoration. The commission also establishes the reasons why fixed assets have become unusable, identifies the perpetrators, studies all relevant documentation, and determines the possibility of using individual parts and details of the assets being written off. If an object is subject to repair, but it is expensive and it is unprofitable for the organization to do it, then the object is deregistered.

For accounting purposes, to register the disposal of fixed assets, an act of write-off of fixed assets, form OS-4, is used. In the case of a lease, contribution to capital or sale of fixed assets, a transfer and acceptance certificate ( and ) is drawn up.

As an example, we suggest downloading a completed sample act from the link at the bottom of the article.

Based on the results of the inspection, the commission draws up two write-off statements in the OS-4 form. One remains in the organization’s accounting department, the second for the employee who is responsible for the safety of fixed assets.

For motor vehicles, instead of the OS-4 form, you should fill out the OS-4a form, the form and sample of which can be downloaded.

Sample of filling out the act of write-off of fixed assets form OS-4

At the top of the act, form OS-4, the full name of the organization, structural unit are indicated, responsible persons are listed, a serial number and date are indicated.

The form of the act is approved by the signature of the head and the seal of the organization.

The act consists of several sections.

The first section of the OS-4 form contains basic information about the funds being written off. The second indicates brief description fixed asset object, that is, technical passport number, date of manufacture/construction, weight of the object. In the “Information on the cost of fixed assets” section, you must indicate the initial cost of the fixed asset at the time of registration, the amount of accrued depreciation and the residual value.

After the commission fills out the sections, a conclusion is drawn up on the need to write off the OS, the reasons are indicated and the necessary documents are attached.

Some of the parts and components of a fixed asset can be dismantled and accepted for accounting after liquidation. Information about them and their cost are indicated in the fourth section of the OS-4 form. The next section of the act contains information about expenses incurred after the liquidation of the facility and the receipt cash from their write-off.

At the end, the final result of writing off the fixed asset is written. Small enterprises make a corresponding entry. All other enterprises issue an OS-6 inventory card for the facility, the form and sample of which can be downloaded.