Equipment malfunction report for write-off. Decommissioning of computer equipment

Equipment is usually understood as a technical device used independently or installed on a machine, which is necessary to perform its main or additional functions, as well as to combine several machines into a single system (Clause 1, Article 2 of the Technical Regulations, approved by the Decision of the CU Commission dated October 18. 2011 No. 823). In accounting, equipment is generally considered to be property that requires installation before it can perform its essential functions.

We talked about how the receipt of equipment requiring installation by an organization is documented in ours, where we provided a sample of filling out the unified form No. OS-14 “Act of acceptance (receipt) of equipment” (). In the future, it is assumed that the equipment is transferred for installation, which is usually accompanied by the execution of a unified form No. OS-15 “Act on the acceptance and transfer of equipment for installation” (approved by Resolution of the State Statistics Committee of January 21, 2003 No. 7). However, a situation is possible when capitalized equipment will never be put into operation as part of fixed assets, but for various reasons will be written off. We will tell you how to draw up an equipment decommissioning certificate in our consultation.

We draw up an act for decommissioning of equipment

If the equipment is not suitable for use due to physical or moral wear and tear, damage during installation, or was generally lost for any reason, it must be written off. There is no mandatory form of act for such a case. Therefore, an organization can develop such a primary accounting document independently and consolidate it in its own. Drawing up a write-off act is usually preceded by an inventory and drawing up an inventory list and a matching sheet (if a shortage of equipment is identified). If it is necessary to confirm the unsuitability of equipment for use, a preliminary report on the technical condition of the equipment for write-off can be drawn up. The technical condition report in this case would be the basis document for write-off. It can be drawn up according to the model of the defective statement that we provided.

The equipment decommissioning act is usually drawn up by a commission specially created for this purpose and approved by the head of the organization. The act indicates, in particular, the name of the equipment, its cost, and the reason for write-off.

We provide a sample form for the equipment decommissioning act.

Accounting and tax accounting for equipment write-offs

The cost of the equipment at which it was reflected in the debit of account 07 “Equipment for installation”, when written off, is generally transferred to the financial results account (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit account 91 “Other income and expenses”, subaccount “Other expenses” - Credit account 07

If equipment is written off based on the results of the inventory and identified shortages, its value is first debited to account 94 “Shortages and losses from damage to valuables”, and only then to the account of the source from which the shortage will be covered:

Debit of account 73 “Settlements with personnel for other operations” - Credit of account 94 - if the guilty person was identified

Debit account 91 - Credit account 94 - if there are no guilty parties or if the court refused to collect from the employee

If the equipment has already been transferred for installation, but is then written off, in the above transactions, instead of account 07, account 08 “Investments in non-current assets” will be used.

Expenses for the liquidation of fixed assets being decommissioned, as well as expenses for the liquidation of other property, the installation of which has not been completed, are taken into account as part of non-operating expenses (clause 8, clause 1, article 265 of the Tax Code of the Russian Federation). If the equipment was lost, then the absence of the perpetrators must be documented (

Any production requires timely updating of the equipment used. Otherwise, it will be impossible to increase productivity. The legislation itself prohibits the use of mechanisms and components that are out of order and outdated.

That’s why it’s so important to draw up equipment write-offs on time, a sample of which helps you learn the basic registration rules.

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General information

Timely decommissioning of equipment is a necessary requirement for establishing normal accounting. As soon as the devices are documented by the relevant act, they are considered to be written off from the balance sheet of the enterprise.

Office equipment assumes that there will be three copies. They must be signed by management. Every year, managers have the responsibility to draw up an order, on the basis of which a special commission responsible for the equipment is assembled.

When working with the following objects, execution of accompanying acts is mandatory:

• With existing damage.
• When completely worn out.
• Morally obsolete.
• Missing based on inventory results.
• If they cannot be used in the future due to unsuitability.

The act itself must contain the following information:

• Title of the document.
• Date of compilation, approval.
• Name of company.
• The write-off object in number and letter designation.
• List of defects.
• Exact characteristics of flaws.
• Positions of commission members.
• Signatures of each of them.
• The main thing is to accurately indicate the date on which the document was drawn up.
• If the inventory is carried out before the paperwork is completed, this is indicated separately.
• The title is in the prepositional or genitive case.

They begin the text part by indicating the reasons why drawing up the act became necessary. Usually an order is indicated as the basis. A certain procedure must be followed when the equipment itself is written off.

Determining the cost of objects deserves special consideration. Indicators of cost for the period of acquisition, transportation costs, fees for consultations, and customs expenses are subject to accounting.

When a document is drawn up, the following regulations are taken as a basis:

• Reporting on manufactured goods for a certain time.
• Planned costing containing information about expenses.
• Reports compiled by financially responsible persons.

Organizations keep documents for no more than a decade and a half. The write-off rules also have the following description:

• At the first stage, objects are examined for technical condition.
• Next, documentation is drawn up listing the resources that have failed.
• Decor .
• Obtaining permission from the director for the actual write-off.
• Dismantling, disposal.
• The write-off procedure itself.

Additional information on the document

Act on write-off of fixed resources - the name of the document that becomes the basis for writing off certain material assets from the register. Mandatory applications include a technical report for decommissioning a computer; a sample is usually easy to find in the public domain.

Mandatory items for such documents are the presentation of the results of examinations and measurements taken. It is impossible to do without a detailed description of the current equipment, existing shortcomings, and possible elimination methods.

Among other things, the act must contain the following information:

• Signatures of each participant.
• List of applicable documentation.
• Troubleshooting tips.
• Final conclusions on the conducted .
• The opinion of each participant.
• The conditions for the inspection are to indicate the exact time along with the equipment used.
• Description of the operation of the equipment being tested.
• Location of equipment.
• The name of what is to be checked, indicating the markings, exact models, and so on.
• Information about everyone present and participating in the procedure.
• Data on experts.
• Place of inspection, date.

Purpose and role of the document

Using the equipment in the future or carrying out disposal are two main situations when the preparation of such documents is required. You cannot do without acts in the following circumstances:

• The need to obtain data regarding the cost of manufactured goods. For example, when a further price is formed.
• Justification, documentary evidence of taxation costs.
• Confirmation of the performance of an asset transferred for use by others.
• Assessing the condition of warehouse inventory.

Write-off must be carried out in relation to assets that become unsuitable for further use. For example, in case of damage or loss of original qualities.

The document helps confirm the fact that the product was withdrawn from circulation for one reason or another. Thanks to the act, the procedure becomes more formal and official. This is the main document against which equipment is subsequently checked for unsuitability and malfunctions.

About legal regulation

A typical write-off act is established in Government Decree No. 7, which was issued on January 21, 2003. We must also rely on Federal Law No. 402 FZ. He says that companies have the right to develop their own forms to complete the relevant procedure.

One copy of the act remains with the financially responsible person, the other is handed over to the employees. When compiling it will be useful to adhere to the following rules:

• The day the equipment is written off will be considered the date of registration and signing of the act.
• It is acceptable to draw up a document for an entire group of products. It is enough to correctly indicate all the characteristics used.
• Valuables must be named in accordance with the receipt documentation.
• The form must contain a link to the document that served as the basis for the write-off procedure.
• The use of a written form for the act also applies to mandatory requirements.
• It is permissible to use the TORG-16 form as a basis. The name of the document with the place and time of preparation are indicated in the part called the header.
• The main part should be devoted to a description of the equipment and the reasons for write-off.
• The final decision is made by the commission during the last stage of the inspection. The form ends with the initials of the commission members, with signatures.

When filling out there are additional nuances:

• The invoice will help you decide on the names that should be used in a particular case.
• You can separately indicate the time and reason for accepting equipment to be written off.
• The total value of the funds debited is indicated in capital letters.

What to do with the reason

If the equipment is completely worn out, then it can no longer be used for the further activities of the enterprise. Therefore, there is a need to write off. One of the mandatory items in the relevant act is to indicate the reason.

There are different circumstances that can be specified:

• Partial liquidation during reconstruction.
• Damage to property.
• Drawing up an exchange agreement.
• The equipment is transferred as part of the capital to another enterprise.
• An emergency situation that causes liquidation to take place.
• Wear and tear on physical indicators, moral character.
• The need to sell an asset.

Disposal and liquidation are two main groups, one of which can be attributed to each reason.

In case of obsolescence

In practice, wear and tear often remains physical. This means that the equipment is aging “materially”. Because of this, the original value is lost. Wear is associated with the continuous process of operation or emergency incidents.

Obsolescence means obsolescence due to more advanced versions of equipment being introduced. Write-off in this case becomes a mandatory procedure. The main thing is to justify the process and use documentary evidence.

A special commission is appointed to decide whether the equipment can be used in the future. First, the products are inspected, then the reason for write-off is determined.

The special act contains the following information:

• The date when the equipment was accepted for accounting in the accounting department.
• Date of manufacture, together with useful life.
• Initial cost plus accrued depreciation.
• Number of repairs performed.
• Description of the reason that led to the write-off.
• Condition of all main parts and assemblies.

If the procedure is carried out for computer equipment

Many enterprises use electronic equipment, which can also become obsolete over time. From this moment on, the need to register a write-off arises.
First, a commission is formed that takes upon itself the responsibility of carrying out the procedure. The main requirement is the availability of special education and appropriate skills in working with equipment.

• The head himself decides who will be part of such a commission.
• The decision is confirmed by an appropriate order.
• After inspecting equipment that has become unusable, a corresponding report is drawn up, where all conclusions are written. It is necessary to separately determine the cost of computer parts, the use of which is still possible in the future. After this, a statement in form M-4 is filled out so that the office equipment is accepted for accounting.
• The form of the act itself is OS-4.

Regarding objects that have fallen into disrepair

Equipment with material or obsolescence is considered unusable. This often happens for technical reasons when the defects that appear do not allow further repairs. After the manager has issued the order, they begin to draw up the act.

And here you cannot do without a commission responsible for control. The inventory card, which is kept at the enterprise for a maximum of five years, is used when storing disposal data.

Write-off from fixed assets

OS-4 is a standard form used when fixed assets are written off. A specially created commission is also responsible for drawing up the document. A document is issued if the main resources can no longer be used.

The document must reflect the following indicators:

• The relationship between costs and revenue during liquidation.
• Results of the liquidation.
• Expenses during the liquidation process.
• Amount of wear and tear during use.
• The initial value of the object.
• Reason for liquidation.
• The state of the resource in technical terms at the time of document execution.

When the write-off procedure is completed, the object drops from the balance sheet to . It is possible for enterprises to store an object; the law does not oblige them to get rid of it. It’s just that another asset is considered the main resource.

Technical report: features

The conclusion of a competent expert, papers on the inspection performed are mandatory attachments for the write-off act. Conclusions can only be drawn up by specialists with appropriate experience and education.

Drawing up a document involves following the established order and using numbering. It is necessary to write about a general assessment of the condition and possible ways to resolve the problem. The management of the organization is separately informed if a problem is found that cannot be eliminated. An employee who is a member of the audit commission cannot independently formulate such acts.

About defective statements

There are several reasons why defective statements are issued when writing off:

• The need to provide a reason why an OS object is being written off. The issue of use and operation is considered from an economic point of view.
• To use the information to analyze the reasons why equipment in an enterprise fails. In the future, this information is used to save on costs and avoid new troubles.
• If necessary, defective statements can be requested by shareholders or partners, customers. Then they can easily be convinced that the write-off procedure was legal.

Indication of the facts due to which the use of the device became impossible is a mandatory part of any such document. It consists of almost the same points as the write-off act. The main thing is to describe the equipment and the identified faults.

What else needs to be considered

The invoice is the basis for the capitalization of valuables, the source of which was the write-off. It is also called the act of acceptance of material assets. The cost of materials is determined on the basis of market prices valid for a particular segment. Actual wear and tear must be taken into account. The assessment results are documented in the appropriate act.

Subaccount 238 is used to account for parts and assemblies if the enterprise allows the use of equipment in the future. In the case of unusable parts, it is recommended to give preference to subaccount 239.

Capitalization and preliminary withdrawal of suitable parts is mandatory if unusable parts of equipment are handed over to special enterprises for further processing and obtaining additional benefits.

At the same time, part of the funds received from scrap processing should go to the state budget.

Managers have the right to freely dispose of the other part of the money. Funds can be used for the economic needs of the enterprise and its further modernization.

Only after signing the act are material assets disposed of in an appropriate way. D94K10 and D20K94 are mandatory accounts that the accountant must use after the transaction. The book value must be indicated in one of the entries. This information can be easily found in the act drawn up earlier.

The amount of the shortage is also indicated separately, if such a phenomenon occurs. Here it is also necessary to rely on the act of writing off material assets. If the shortage occurs due to the fault of the employees, then the citizen responsible for this must reimburse the amount in full. Otherwise, he faces additional fines and penalties.

Tax consequences of writing off equipment that has not been put into operation - on video:

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Act on write-off Act on write-off

Almost no enterprise today can avoid writing off computer equipment, since this category of fixed assets has become firmly entrenched in the production and management process. But you should know how decommissioning computers differs from other OS objects.

Reasons for writing off computer equipment: examples

Our publication is devoted to the disposal of office equipment included in the operating system, so we will add just a few words about how to write off a computer costing less than 40,000. Such equipment is usually included in the inventory and is written off as costs during commissioning.

The main criterion for writing off OS is the loss of necessary useful qualities used for production purposes. The classic reasons for such a loss are physical and moral wear and tear, as well as breakdown or damage that cannot be eliminated. Legislators have approved very short useful lives (USLs) for depreciation calculations for office equipment - 3 - 5 years. We will not dwell on physical wear and tear, since it is associated with an understandable situation when the SPI of office equipment has expired and write-off is carried out legally. Let's talk about obsolescence.

Office equipment, to a much greater extent than other groups of operating systems, is subject to rapid obsolescence. This is due to the rapid development of computer technology and often leads to the fact that the company’s fleet of working computers requires modernization or complete renewal in order to make production profitable. And periodically repeated modernization of equipment does not always satisfy the increasing requirements of new software products, so we can talk about obsolescence of the object.

How to determine aging equipment

But it's not that simple. The aging of a computer requires confirmation by facts, which may include the following:

• with normal processing of information volume in 1 hour, the computer does this for several hours;
• The purchased program cannot be installed on an existing computer due to its outdated parameters, etc.

However, the impossibility of modernization must be proven. The argument here may be the fact that the production of components compatible with the existing computer configuration has ended. In addition, when the service life of the unit specified by the manufacturer expires, its failure can cause significant harm to production.

Reasons for computer breakdown for write-off

The inability to use the unit due to breakdown also becomes a reason for write-off. This could result in a failure:

• expensive components of the system unit, the reason for which was a power surge or ingress of water, dust, etc.;
• microcircuits due to electrolyte spillage from a depressurized Bios battery, or due to a stabilizer failure;
• body blocks due to deformation, etc.

In case of such malfunctions, writing off computer equipment is possible if repairs are unrealistic or their cost is similar to the cost of purchasing a new unit. The write-off procedure begins with the preparation of a conclusion about the presence of a malfunction in office equipment. We will present the write-off algorithm below.

Accessory equipment malfunctions

Monitors, keyboards, and mice also break down, and these faults may or may not be fixable.

The cause of monitor failure may be damage to the matrix or screen processor. The mouse and keyboard are most susceptible to breakdowns (due to burning, sticking or oxidation of contact groups, mechanical failures, etc.) and are replaced quite often. Often the result of breakdowns of auxiliary elements is the failure of the system unit.

The process of writing off components for office equipment is similar to writing off a system unit.

Write-off of office equipment and computers in commercial companies

So, in order for unused equipment not to be listed on the balance sheet, increasing the amount of wear and tear and not benefiting production, it must be written off.

The write-off rules for merchants are very simple. The legislator does not oblige them to involve specialists to assess the suitability of the equipment from outside, and in order to formalize the write-off of office equipment, a commission should be created from the company’s personnel and its conclusion on the write-off of the computer should be validated, which specifies the causes of breakdowns, the possibility and cost of repairs or the irrationality of its implementation . At the discretion of the head of the company, you can attract a specialized organization or a third-party appraiser if the company does not have such specialists.

Based on the conclusion, they draw up an act of writing off computer equipment. There is a unified form No. OS-4b “Act on the write-off of groups of fixed assets”, which indicates all the technical characteristics of several objects, the initial and residual (if any) cost of each, the amount of accrued depreciation, the reasons for disposal and information on the presence of precious metals and transfer for recycling. Legislators do not oblige the use of an act of form No. OS-4b; companies have the right to develop their own document containing the required details, but practice has shown that the standard form of an act for writing off computer equipment is more often used, a sample of which can be downloaded below.

Write-off of office equipment in budgetary institutions

The regulations for the procedure for writing off computers from public sector employees have been expanded, since budget funds are strictly controlled by the state manager of budget funds (GRBS). It is he who approves (in most cases) a package of documents for writing off any OS, incl. and office equipment.

Based on the act of writing off office equipment, an order for write-off and disposal of computer equipment is issued.

Recycling of office equipment

Computer devices contain small amounts of precious metals and substances that are dangerous to others. When purchasing and commissioning equipment, a company must take this circumstance into account. After the equipment is written off, it is sent to specialized enterprises for disposal. This rule must be observed by all organizations, and the procedure for carrying out the disposal procedure is approved in the set of documents for write-off.

An act is a document received in the process of drawing it up by several citizens and certifying established events or information. To fill out the equipment decommissioning report, a standardized sample is used, established by legal regulations and mandatory for use. An example of this is shown below.

In addition, it should be taken into account that, in addition to uniform versions of the act, a large number of ministries (departments) use specialized manuals and regulations on the system for drawing up these documents.

The equipment decommissioning act, the form and its example are drawn up by several people based on the results of the work done.

It describes the condition of the object from a technical point of view and the conclusion of a special commission. You must indicate the basis for the write-off. A similar sample act is often used as a supplement to administrative documents of the company’s management. As an example, an inspection order.

The act of writing off equipment is the main basis for removing an object from accounting, as well as responsibility for it from specific persons. It is often used in cases where repair is impractical or wear has reached a critical point. Additionally, it can be compiled.

Start page of the form:

• write the full name of the document;
• the number is noted;
• the date, month and year of the inspection is recorded;
• since the act is an annex, you need to write down the name of the agreement to which it will relate.

The next point is to list all members of the commission, full names, and positions of inspectors.

Entering the fact of equipment inspection:

• address of the organization where the inspection was carried out;
• types of equipment, inventory number, name, model, etc.
• The next point is to record the results of the inspection, the commission’s conclusions, and recommendations.

Always includes serial numbering of all technical documentation for the equipment.

Design rules

It doesn’t really matter what type of paper the recording will be on. A4 format is best.

The number of copies of the equipment write-off act must strictly correspond to the number of members of the commission. This rule also applies to copies of documents.

After the expert commission puts its signatures, the act is confirmed by a blue seal, which indicates the validity of the document.

The name of the document is entered in a special accounting journal, then placed in a folder with the same forms. The storage period will depend on the norms prescribed by law or the regulatory rules of the organization.

Reasons for write-off

There may be several reasons to write off damaged equipment:

1. out of working order;
2. Can not be repaired;
3. does not have a solid shell.

All three grounds must be present in order for the equipment decommissioning act to be issued in accordance with the law.