Accounting involves a lot of different operations with fixed, and other off-balance sheet accounts.One of the basic operations of a write-off of fixed assets.It held it exactly to the guidelines, as well as other documents regulating the order of carrying out the procedure.
written off can transport facilities that are classified as fixed assets.To do this, they need to be technically obsolete or worn out.Also eliminated the fixed assets in the event that they are hopelessly damaged by accident, natural disaster, abnormal operating conditions.Once written off facilities, which are subject to reconstruction and destruction, as well as those that can not be reversed.
Current rules allow for write-off of fixed assets, even if they are fit for work but are not needed in connection with the termination of the corresponding production.This procedure is carried out even if it is not profitable and impractical, but there exist some specific reason.
Write-off of fixed assets requires registration of the order, in which the owner (CEO, head) of a disposal of the property claims of the decision.Explain the reasons for such action is not necessary.On the orders of the head of a special commission, which consists of individuals who use the basic means.If the write-off of fixed assets is carried out on a regular basis, must be documents that might explain the reasons for the elimination of a particular agent.The Commission requires the presence of the Chief Accountant.
further object to be knockout carefully examined using technical documents, established the extent of its suitability for use, identify those individuals, because of which the vehicle became unusable, set the items that can still be used, and only then compiledthe act of writing off.It must be issued in duplicate.One document remains in the organization, and the other is transferred to the accounting department.Conducted actions should be reflected in the accounting report.
The next step is to write-off of tax debt.The main reason for the commission of such a procedure is the loss of the possibility of the tax authorities to recover the debt as a result of the expiration of the deadline.To this must be a court order stopping the powers of tax authorities in connection with the expiration of the debt repayment.You also need to have a certificate from the tax office, in which state the amount of the debt.This type of write-offs take place without the presence of these key documents.
Another type of accounting operations is to withdraw from the off-balance sheet accounts.At the presentation of accounts are the funds that are not the direct property of the organization.Write-off occurs when they pass into the possession of the company.
