MBPs in operation are written off due to their unsuitability for further use or transfer to fixed assets. At the same time, the depreciation of the IBP is written off, and the material assets received from the disposal of such items are also capitalized (at net realizable value).

Before writing off an IBP, an organization issues a write-off order. The order indicates the date of write-off, the classification of IBP (soft and hard equipment), and the composition of the commission. The order must be certified by the manager and registered in the order journal.

Hardware, equipment and computer technology subject to write-off must be accompanied by a “statement of defects of the device subject to write-off”. Which indicates the name of the institution, location, name of the device, type and model, date of manufacture, serial number, inventory number, date of commissioning, initial cost, reasons for failure and unsuitability of the device, conclusion of the chief specialist in the operation of medical technological equipment, date and signature of the engineer.

A commission appointed by order inspects low-value and wear-out items in use and recognizes them as having become unusable and subject to scrapping. The above is documented in the “Act for write-off of low-value and wear-and-tear items”, which indicates the name, item number, inventory number, unit of measurement, quantity, date of receipt, price, amount, service life, reason for write-off.

The items listed in this act, in the presence of the commission, were turned into scrap, which is subject to capitalization according to the invoice: soft equipment - rags, hard equipment and others - scrap metal and boards.

Scrap that is not subject to accounting is destroyed. This act is certified by the chairman of the commission and all members of the commission.

Also, the enterprise can draw up a “Certificate of Disposal of Low-Value and Wearable Items”, which is used to document the breakdown and loss of tools (devices) and other low-value and wearable items.

Drawed up in one copy by the foreman and the initial workshop (section) for one or more workers.

In case of breakdown, damage or loss of the IBP due to the fault of the employee, the report is drawn up in two copies. One copy remains in the workshop (at area 0, and the second is sent to the accounting department to deduct the cost of a broken, damaged or lost item from the employee in accordance with the established procedure.

When an employee presents a disposal certificate, a good one is issued instead of an unusable one and is recorded in the record card for low-value and wearable items. Retirement acts are subsequently attached to write-off acts.

The following accounting entries are prepared for transactions related to the write-off of small business enterprises;

1. The wear and tear of the MBP is written off when they are removed from service. On account 213, an entry is made under subaccount 213/2 “Low-value and wear-and-tear items in use”:

• 2. reflects the net sales value of materials received upon write-off (liquidation) of the IBP:
  • a) within the estimated residual value of the IBP:

b) in excess of or in the absence of the estimated residual value of the IBP:

3. reflects the difference between the estimated residual value of the written-off SBP and the net sales value of the materials received. The posting is made if the net sales value of the materials received is lower than the estimated residual value of the written-off IBP:

Also, low-value and wear-out items may be discarded due to various reasons, the main of which are:

• - sales to other enterprises and individuals;
• - transfer to the authorized capital of other enterprises and as loans;
• - reduction (adjustment) of the cost of IBP received in previous years;
• - free transfer;
• - transfer to fixed assets;
• - write-off when shortages, theft or damage are identified, including due to accidents, fires, natural disasters and other reasons.

Accounting entries for transactions related to other disposals of small business enterprises:

The cost of IBPs donated free of charge as financial assistance is reflected:

The amount of reduction (adjustment) in the cost of MBPs received in previous years but not yet put into operation is reflected:

MBPs lost as a result of natural disasters, accidents and other emergency events have been written off:

The book value of small business enterprises transferred free of charge to other enterprises and persons has been written off:

low-value, wear-and-tear inventory accounting

Certificate of write-off of goods (form TORG-16) is issued to write off damaged, defective or expired goods. Such a need may arise, for example, due to improper storage. Or the product has a fairly short shelf life, during which it did not have time to be sold. If, after accepting the valuables for accounting, a defect was discovered, the validity period of the product has expired, or it has lost its consumer properties, then it can be written off by drawing up an act in the TORG-16 form.

It should be noted that the unified form TORG-16, approved by the State Statistics Committee, is not at all mandatory for registration. The organization has the right to draw up its own version of the act and use it in the process of identifying low-quality goods.

In order to write off damaged or defective goods, the manager appoints a commission that assesses the condition of inventory items and draws up an act on the need to write off these values. Representatives of the supervisory and sanitary authorities may be present among the members of the commission.

Certificate of write-off of goods (form TORG-16)

An example of the design of the front part of a product write-off act

When filling out this part of the TORG-16 form, you need to pay attention to the table in which you need to reflect the following information:

• Date of receipt of goods - acceptance for accounting (according to the supplier’s documents: or);
• The date of write-off of the goods is the day the act was drawn up;
• No. and date of the invoice on the basis of which the valuables were accepted from the supplier;
• Reason for write-off – signs of deterioration in the quality of the product are indicated (“packaging is broken”, “expiration date”, “mechanical damage”, “defects”, “damage”, etc.), if there is a coding system by which a specific code is assigned to each reason for write-off , then this is also reflected in the corresponding column.

The document on the basis of which expired, damaged or defective goods are written off is the order or order of the manager, the number and date of which is also reflected on the title page of the TORG-16 form.

An example of the reverse side of a goods write-off act

The reverse part of the TORG-16 form also contains a table that provides detailed information about the product being written off. All names of assets subject to write-off are sequentially entered into this table, indicating quantitative and price indicators. The “Total” line displays the total cost of written off inventory items.

Below, under the table, this cost is written in capital letters. The members of the commission sign the written-off form completed in this way. The figure below shows the act of writing off the goods and highlights the main fields.

The manager gets acquainted with the document and makes his decision on where to write off the damaged valuables. On the title page, next to the word “I approve,” the manager writes his full name, signature and puts the date of approval of the document, after which it is possible to physically write off the damaged, expired or defective goods.

The act in form TORG-16 is drawn up, as a rule, in triplicate:

• the first is for accounting, which must make the necessary write-off entries;
• the second is transferred to the department in which the inventory items are written off;
• the third one remains with the financially responsible person (for example, a warehouse worker).

You can download the unified form at the top of the article, and below is an example of filling out the TORG-16 form for download.

Every organization has assets that are considered to be of low value. Writing off low-value fixed assets is a fairly important part of accounting, which no company can avoid. Low-value fixed assets include company property, the value of which is less than the limit determined by legislative regulations. You can take into account the cost of such fixed assets as expenses at a time. In this article we will look at what criteria are used to identify low-value fixed assets, as well as the procedure for writing them off.

Low value fixed assets

In order to understand which OS objects are classified as low-value, it is necessary to determine the maximum values ​​of their initial cost. Currently, fixed assets that are written off to the off-balance sheet upon capitalization include funds worth no more than 10,000 rubles. One hundred percent depreciation is charged on fixed assets costing from 10,000 to 100,000 rubles.

In accordance with this, items of labor are classified as low-value and wear-out objects, and their value is included in the company’s reserves. To classify an object and assign it to one category or another, it is necessary to establish the service life of the object and its initial cost.

Important! Low-value assets include a certain part of the company's inventory, the service life of which is less than 1 year. In this case, their cost will no longer have any meaning, since they are subject to wear and tear.

Another criterion for evaluating operating systems is their cost limit. In accordance with the price of fixed assets, it is classified as simply fixed assets or low-value fixed assets.

Regardless of the useful life of fixed assets and their cost, the following are classified as low-value:

• tools, chainsaws;
• special purpose objects that are used in production;
• spare parts.

Important! Low-value fixed assets are an object that a company acquires for the purpose of continued use, but their initial cost is subject to write-off to the cost of goods.

Accounting policy for low-value fixed assets

The company's accounting policies should define:

1. The price criterion, according to which the classification of objects as low-value OS is determined. In this case, the limit should not be more than 100,000 rubles. If the company does not set maximum limits, then they are taken equal to 0.
2. A method for assessing low-value fixed assets upon their disposal. The following methods are distinguished:

• based on unit cost;
• at average cost;
• based on the cost of objects that were purchased previously.

1. Forms of primary documents used to document the movement of low-value fixed assets, including:

• registering them;
• commissioning;
• inventory;
• disposal.

1. Chart of accounts for accounting for such fixed assets. By the 10th account, a sub-account is opened, which will reflect the movement of low-value fixed assets. In addition, off-balance sheet accounts are used, which show the actual presence of low-value fixed assets.

Accounting for low-value OS

When low-value items are received, the following entries are made in accounting:

When disposing of low-value fixed assets, the accounting entries will be as follows:

As a rule, accounting for low-value fixed assets put into operation occurs on off-balance sheet accounts. This method does the following:

• After objects are written off, their actual availability is monitored;
• it is possible to control financial liability for low-value operating systems;
• proof of legality in the presence of additional expenses associated with the use of low-value operating systems.

Difference between accounting and tax accounting of low-value fixed assets

Accounting and tax accounting have different limits for classifying the value of fixed assets, so there are some differences in accounting and tax accounting for low-value fixed assets.

For example, a company purchased a computer worth 50,000 rubles. In accounting, the computer will be recognized as an operating system and will be subject to depreciation. In tax accounting, its value will be written off as expenses from the moment it is applied.

When purchasing fixed assets costing no more than 40,000 rubles, or within the limit value established in the accounting policy, it will be taken into account in the 10th account of the inventories, and also with the start of use in production written off to the debit of 20, 23 or 44 accounts.

Write-off of low-value operating systems

When writing off low-value fixed assets, a write-off act is drawn up in the MB-8 form. Also, the company, if desired, can develop its own form of the document, while observing all the data that must be indicated in it. Exactly what form of document will be used by the company must be specified in the accounting policy.

Before the immediate write-off of low-value OS, an appropriate decision of a special commission will be required. Such a commission determines which object will no longer be used in production. If you need to write off several fixed assets at once, then for each of them separately it is necessary to issue a write-off act. A common document can only be created for objects belonging to the same type.

The write-off act should be executed in one copy. After its execution and signing, the written-off property must be moved to scrap, and the document must be transferred to the accounting department. When filling out the act, it should be noted that it must contain the following information:

• name of the object to be written off;
• information about the nomenclature and inventory number of the OS;
• units measurements;
• quantity and cost of OS;
• information on the object from its passport;
• date of commissioning of the facility;
• date of write-off of the object;
• reasons for writing off the object.

The completed act must be signed by all members of the commission, and the storekeeper notes the date of receipt of the asset subject to liquidation at the warehouse.

Important! If the organization independently developed a form for the write-off act, then it should be remembered that it must be filled out according to the above principles.

Conclusion

Property items entering the organization must be valued in accordance with the terms of the accounting policy. Accounting for low-value fixed assets is carried out in accordance with the accounting and tax accounting established in the company. If it is necessary to write off such objects, it is necessary to form a special commission and correctly draw up the required documents.

In the MB-8 act, the reason for write-off is the code and name, what should I indicate in these columns if we write off workwear due to unsuitability for use?

There are no official explanations on this issue; in the columns “reason for write-off” and “code” (columns 12 and 13) the reason for write-off and the code assigned to it should be reflected. If the organization does not assign reason codes, put a dash, and indicate in the reason - unsuitability for use (or other arbitrary wording.

The rationale for this position is given below in the materials of the Glavbukh System

1. Recommendation: How to register and reflect in accounting the issuance of workwear to employees

Reflect the transfer of workwear for use to employees by posting:

Debit 10-11 Credit 10-10
– uniforms were issued to employees for use.

Having given your employees the special clothing included in the materials, you can issue:

• demand invoice according to form No. M-11;
• limit-fence card in form No. M-8;
• invoice for the release of materials to the side according to form No. M-15;
• record sheet for the issuance of special clothing according to form No. MB-7.

Reflect the write-off of the cost of workwear by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 10-11
– the cost of workwear has been written off.*

If you write off the cost of workwear at a time, then do this posting once. If evenly, then do this posting monthly during the established period of its use. For the first time, such an entry must be made in the month when the overalls were actually issued to the employee. Such rules are established in paragraphs and Methodological Recommendations approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, and paragraph 13 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.

When writing off the cost of workwear at a time, organize control over its further use. For example, you can keep a record of working clothes in use. If a shortage is identified, it is necessary to recover damages from the culprit. For information on accounting for such an operation, see How to reflect in accounting and taxation shortfalls identified during an inventory.

Reflect the return of workwear to the warehouse upon dismissal or transfer of an employee to another job by posting:

Debit 10-10 Credit 10-11
– the workwear was returned to the warehouse (at residual value).

Make this entry only if you write off the cost of workwear evenly. If the cost of workwear was written off at a time, the return of workwear to the warehouse is not reflected in accounting.

When writing off workwear after the wear period has expired, draw up a report. No unified form has been established. So develop it yourself. The main thing is that the act contains all the necessary details; in addition, the manager must approve it with an order to the accounting policy. This follows from Article 9 of the Law of December 6, 2011 No. 402-FZ and paragraph 4 of PBU 1/2008.

An example of reflecting in accounting transactions for the acquisition, issue and write-off of workwear*

In December 2014, OJSC “Production Company “Master””, in accordance with industry standards, purchased for an employee of the main production:
– a jacket with an insulating lining (wearing period - 24 months) worth 2832 rubles. (including VAT – 432 rubles);
- canvas suit (wearing period - 12 months) costing 1180 rubles. (including VAT - 180 rubles).

In the same month, the organization issued special clothing to the employee.

The accounting policy of “Master” states that workwear costing no more than 40,000 rubles. taken into account in the composition of materials. At the same time, special clothing, the cost of which is no more than 40,000 rubles. and the period of use of which is no more than 12 months is written off as expenses at a time.

The accountant made the following entries in the accounting:

Debit 10-10 Credit 60
– 3400 rub. (2832 rubles – 432 rubles + 1180 rubles – 180 rubles) – special clothing was purchased;

Debit 19 Credit 60
– 612 rub. (432 rubles + 180 rubles) – VAT is taken into account on the cost of workwear;

Debit 68 subaccount “VAT calculations” Credit 19
– 612 rub. – accepted for deduction of VAT on the cost of workwear;

Debit 10-11 Credit 10-10
– 3400 rub. – special clothing was issued to the employee;

Debit 20 Credit 10-11
– 1000 rub. – the cost of the canvas suit has been written off.*

The Master's accountant writes off the cost of the jacket evenly over 24 months from the date of issue to the employee. Every month since December 2014, he posts:

Debit 20 Credit 10-11
– 100 rub. (RUB 2,400: 24 months) – the cost of the jacket is included in expenses.

Since the standard period for wearing a canvas suit expired in November 2015, the employee was issued a new set. At the same time, the worn canvas suit was written off on the basis of an act. The insulated jacket will be retired in November 2015.

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

2. DECISION OF THE GOSCOMSTAT OF RUSSIA dated October 30, 1997 No. 71a On approval of unified forms of primary accounting documentation for accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearable items, work in capital construction

ACT
for writing off low-value and wear-and-tear items
(form N MB-8)

It is used to formalize the write-off of worn-out and unsuitable for further use, low-value and rapidly wearing items.

Drawed up in one copy by the commission. After the written-off items are handed over to the scrap storage room, the act with a receipt from the storekeeper is submitted to the accounting department. For different types of low-value and wear-and-tear items, write-off acts are drawn up separately. To reflect the entry and movement of property that, according to accounting rules, has become part of fixed assets from the category of low-value and wear-and-tear items, unified forms of primary accounting documentation N MB-2, N MB can be used -4, N MB-7, N MB-8.*

Sincerely,

Nina Maksimova, expert of the BSS "System Glavbukh".

Answer approved by Svetlana Chuprikova,

Head of the BSS Hotline "System Glavbukh".

Practice has shown the advantages of this method of writing off IBP, since it immediately reduced the revenue side in the month of purchase and made it easier to account for them. Since the amount of depreciation is included in production costs, it must be taken into account when determining the tax contribution. As we have already described, very often in practice accounting is carried out in the two most convenient ways:

• calculation of depreciation in the amount of 50% of the original cost when issuing them from the warehouse for operation, and the second half after receiving the decommissioning certificate for the IBP
• reflect 100% wear and tear when issuing MBP to workers to perform production tasks

The law does not provide for strict restrictions on this matter, therefore the enterprise has the right to independently choose the most convenient method of calculating depreciation of the IBP and apply it throughout the entire calendar year.

Form MB-8. act on write-off of low-value and wear-and-tear items

Download sample form No. MB-8 IMPORTANT! If it is simultaneously decided to write off several items at once, the MB-8 act must be issued separately for each such item, if they belong to different types. A general act can be for several items of the same type. Results An act for writing off low-value and wear-and-tear items is drawn up in cases where the company decided to write off items that were no longer suitable for use, necessary for the implementation of the work process, but due to their insignificant value were not accepted as part of the operating system.

Such an act is drawn up either according to the standard form MB-8, or according to its own template, which also contains all the necessary information about the object being retired from use.

Act on write-off of low-value and wear-and-tear items

How to properly organize accounting and write-off in such cases? These questions come before the accountant of every organization, since not a single enterprise can do without the use of this type of materials in production. Let's take a closer look at how to properly organize accounting for the movement of these things in production. Article navigation

• 1 What is MBP
• 2 Main features of IBP for inclusion in the write-off act
• 3 How to draw up an act
• 4 What are the accounting entries with IBP
• 5 What should be included in the act
• 6 How to issue an order for a commission to write off an IBP
• 7 Inventory of IBP

What is MBP? In almost every type of activity and in industry, there is inventory that does not belong to the main means of production, but is a mandatory accompanying type of materials.

Deciphering the IBP in accounting

One copy remains in the workshop (at area 0, and the second is sent to the accounting department to deduct from the employee in accordance with the established procedure the cost of a broken, damaged or lost item. When the employee presents the disposal certificate to him, a good one is issued instead of an unusable one and is recorded in the record card for low-value and wear-and-tear items items. Retirement acts are subsequently attached to write-off acts.
The following accounting entries are prepared for transactions related to the write-off of small business enterprises; 1. The wear and tear of the MBP is written off when they are removed from service. On account 213, the entry is made according to subaccount 213/2 “Low-value and wear-and-tear items in operation”: Dt - 214 Kt - 213 2.

Blanker.ru

MBPs in operation are written off due to their unsuitability for further use or transfer to fixed assets. At the same time, the depreciation of the IBP is written off, and the material assets received from the disposal of such items are also capitalized (at net realizable value). Before writing off an IBP, an organization issues a write-off order.

The order indicates the date of write-off, the classification of IBP (soft and hard equipment), and the composition of the commission. The order must be certified by the manager and registered in the order journal. Hardware, equipment and computer technology subject to write-off must be accompanied by a “statement of defects of the device subject to write-off”.

Disposal of low-value and high-wear items

Info

Such inventory and materials, regardless of the period of suitability and cost, can include various additional devices for narrow purposes, special tools, without which it is impossible to carry out production tasks. Among the names of such items are the following:

• replacement spare parts for machine tools and other equipment
• fishing equipment
• chainsaws

However, this should not include construction tools; mechanisms, equipment used in agriculture; animals used in farming. They are classified as fixed assets, and their service life and cost do not affect their inclusion in the IBP group.

The main features of the IBP for inclusion in the write-off report: Working clothes wear out quickly. Due to the short service life of the IBP, they must be written off when preparing financial statements.

Reason codes for writing off MBP

In particular, it is required to indicate:

• name of the object being written off;
• its nomenclature and inventory numbers;
• unit of measurement;
• cost and number of objects being written off (if they are of the same type);
• passport number of the item being written off;
• the date when operation of the facility began;
• date and reason for write-off.

After the act is completed and executed, both the chairman of the commission and all its members put their signatures at the end of the document, indicating their initials and positions. The procedure for drawing up the act is completed by the storekeeper, who marks the date of acceptance of the written-off low-value property into the warehouse. The composition of the information reflected in the act developed independently should be similar.
You can download a completed sample based on the MB-8 form on our website.

Reason codes for writing off low value items

Such equipment has a short lifespan during the labor process due to the fact that it quickly loses its usefulness. In accounting, they were given the term “low-value wearable items,” abbreviated as LBP. Their cost, despite the short period of use, is included in the company’s reserves.

Note! It is the shelf life of inventory that is the main criterion for inclusion in the IBP list. Their number accounts for the entire part of the organization’s materials, the period of use of which is less than 1 year. Based on these boundaries in relation to the characteristics of materials and things, the following goods can be classified as IBP:

• work clothes and footwear for workers
• quickly wearing parts of office equipment
• catering utensils
• household utensils, detergents and cleaning products, etc.

After the transfer of the IBP registers compiled during the inventory, a reconciliation of their actual availability and those recorded in the accounting department is carried out. If, in the process of reviewing the compliance of the inventory with accounting data, discrepancies are identified, then the first step is to establish the reasons for their occurrence. Further accounting will depend on whether it is necessary to write off worn-out equipment or deduct their value from the salary of the person responsible for the disappearance or breakdown.

In tax accounting, the write-off of small business enterprises is recognized as a production cost, which makes it possible to reduce the payment of the contribution to the Federal Tax Service only if the accounting and documentation are correct. Use our recommendations to draw up an act of write-off of small business enterprises and this will help you reliably confirm expenses. How to capitalize an IBP is presented in the video: Noticed a mistake? Select it and press Ctrl+Enter to let us know.

Reason code for writing off low value

Attention

The only condition that must be met: the act must be signed by all responsible persons included in the commission (autographs of employees involved in writing off low-value and wear-out items must be “live”). But it is necessary to certify the form using a seal or stamp only if the norm for the use of stamp products is enshrined in the internal regulatory documents of the organization. The act is drawn up in one copy, but if necessary, additional copies can be made.

What to do after drawing up the act After drawing up the act, written-off low-value and high-wear items are sent to scrap (to the closet or warehouse), and the act itself is transferred to the company’s accounting department for the final completion of the write-off procedure.
As a rule, you need to enter the exam without outerwear and bags, so the best way in such a situation is to hide cheat sheets in loose clothes with a lot of pockets. 4 Receive the task, take your place in the audience. Don’t try to immediately find the answer to a question in cheat sheets. First, think, write down what you remember on this topic.
On every exam, there is an opportunity to cheat when the teacher leaves the room for a few minutes. Do not make sudden movements if the door suddenly opens, otherwise you risk being punished for your attitude towards studying. 5 Do not rustle paper sheets, do not attract attention to yourself. You should also not pass the items on your table to a friend sitting next to you. All this raises suspicion about your integrity and turns into an additional question when answering verbally. 6 You must understand what you are copying.