plant and equipment in use are subject to wear, morally and physically obsolete, bought, sold, exchanged, transferred for various reasons in the organization.Disposals of fixed assets in organizations is the result:
- sale of fixed assets
- Elimination in case of accidents, natural disasters, theft
- write-offs in connection with the future of their unsuitability
- Transfer gratis
- Putting assets in leasing
- capital contribution outside organization
In order to determine whether the unsuitability of the main means of a commission, composed of specialists in hardware, engineers, chief accountant.They examine and establish the cause of a fixed asset write-offs, identify the perpetrators, considering the possibility of further use of parts of the object decommissioned following the removal of precious metals from them.Then make up for the cancellation of the act, which is signed by members of the committee, approved by the head and transferred to the accounting department.
Basic operations of disposal of fixed assets reflect the write-off of an object by its original cost.Upon the sale of the residual value of the object is written off, the amount of accumulated depreciation is taken into account by the amount of VAT revenue in the exchange are offset obligations under the contract value.The accounting entries reflect the write-off of the residual value, the amount of accumulated depreciation and all the costs that are associated with the disposal of fixed assets in the write-off, liquidation and donation of.So
account accountant allocates 01 subaccount 01/1 -vybytie fixed assets and makes wiring: D- 01/1 02 K 0 on the amount of accumulated depreciation and D-01 01/1 in the amount of the original cost.Then on the account 01/1 accumulated net fixed assets, which is written off on disposal of the account 91.
Upon the sale and delivery of plant and equipment leasing result from the disposal of fixed assets will credit the proceeds from the sale at the expense of profits.
disposal of fixed assets takes into account the value of the remaining material after removal and disassembly facility.Materials are entered at market prices.On derecognition of assets after accidents, fires and other natural disasters must be considered that part of the losses reimbursed by insurance companies at the expense of reserve capital at the expense of the guilty persons in the theft or shortage.
Issued disposal of fixed assets primary documents - an act for the cancellation of the OS-4 in liquidation, cancellation due to the impossibility of its further use.At the sale, transfer to the share capital, with the donation of a gift, plant and equipment is made the act of reception and transmission of OS-1.When you return the leased object and dragging inside the shops and other business units filled consignment to internal displacement, but such movements disposal of fixed assets are not.
Always disposal of fixed assets requires additional costs, which are reflected in the form of operations and costs are going to run 23 or 91 from the bill.That is credited to 10, 68, 69, 70, and the debit account 91, the subaccount other expenses.All operations related to the profit from the sale of property, if the proceeds are reflected in the accounts of 50, 51, 62 and 91 on the debit of sub-account credit for other income.
and revenue and expenses on disposal of fixed assets are always recognized in the current period.On account 91 going to the financial result on the disposal of objects in the organization.If a credit score greater debit, the company has a profit, and if less - a loss.The financial result from disposal of fixed assets from the account 91 at the end of each month is debited to the account 99.
Upon disposal of fixed assets in the inventory card a relevant note about removing them from the register.Keep the card in the company for at least five years.
