Equipment decommissioning form. Certificate of decommissioning of equipment sample

Document type: Act

Document file size: 15.5 kb

This act can be an independent document, because it has a standardized form approved by law. But it can also act as an addition to many contracts and agreements that provide for various uses of equipment.

The text of the act itself provides for some freedom of formulation.

Basic details of the act:

• full title of the document;
• indication of the place of compilation and date;
• composition of the commission and a reference to the order or instruction according to which the commissioning of these mechanisms was checked (it usually includes representatives of the Supplier and Buyer, and may include independent experts);
• during what period the operational tests were carried out, according to what criteria, programs and methods;
• the main conclusions of the commission, according to the studied documentation and the operation of the installed equipment;
• if there are comments about the start of operation of the equipment, then they are entered into the document and the commissioning is postponed until the problems are resolved;
• commissioning address;
• warranty service point;
• appendices to the document (protocols, statements);
• signature of the chairman and members of the commission indicating their positions.

This act requires a clause stating that the mechanisms and equipment fully comply with fire safety standards and other requirements stipulated by labor safety standards.

Tax accounting for an accountant", 2009, N 12

Decommissioning of fixed assets or unfinished construction projects can be associated with various reasons: economic (cessation of activities in which certain objects are used), tax (reduction of property taxes, one-time unprofitable transactions) and organizational (separation of individual enterprises into a holding company). structure, etc.). The article discusses different cases of withdrawal of fixed assets, the risks that arise and, in some cases, obvious benefits.

In accordance with clause 29 of PBU 6/01, the cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting. It is advisable to streamline the accounting of such objects during the transfer from the state of active use in production to the state of waiting for further purpose during the transition period associated with pre-sale preparation or conservation (liquidation), by highlighting the corresponding sub-accounts in the accounts of fixed assets (and depreciation of fixed assets).

Approved By Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n.

The tax consequences of decommissioning a property vary depending on which group the object belongs to—fixed assets (depreciable) or non-depreciable assets. Thus, in the event of decommissioning of an operating system, tax legislation defines a special accounting procedure:

• loss from the sale of depreciable objects (clause 3 of Article 268 of the Tax Code of the Russian Federation);
• expenses for the liquidation of unfinished construction projects and other property whose installation has not been completed. In this case, the purpose of the construction project (production or non-production) does not matter: expenses for any unfinished construction will reduce the tax base in full (clause 8, clause 1, article 265 of the Tax Code of the Russian Federation).

Withdrawal methods

PBU 6/01 provides for the following options for disposal of fixed assets:

1. sale;
2. termination of use due to moral or physical wear and tear;
3. liquidation in case of an accident, natural disaster or other emergency situation;
4. transfer in the form of a contribution to the authorized (share) capital of another organization, mutual fund;
5. transfer under a contract of exchange;
6. transfer under a gift agreement;
7. making a contribution under a joint venture agreement;
8. identifying shortages and damage to assets during their inventory;
9. partial liquidation during reconstruction work, etc.

The tax base for VAT arises in 1, 5 and 6 cases. And when transferring property in the form of a contribution to the authorized (share) capital of another organization, VAT is subject to restoration in the amount of the under-depreciated part of the fixed asset.

The object of income taxation arises in options 1 and 5 for the withdrawal of OS. The tax base is reduced by the amount of expenses incurred in options 2, 3, 8, 9. In other cases, neither income nor expenses are generated.

PBU 6/01 and ch. 25 of the Tax Code consider several more reasons for the temporary withdrawal of fixed assets from operation, not related to the sale:

1. when preserved for a period of more than three months;
2. for the period of restoration of the object, the duration of which exceeds 12 months. It should be remembered that for tax accounting purposes, restoration means only reconstruction and modernization, and repairs are excluded;
3. transfer to trust management;
4. when transferring non-production objects or objects not used to generate income.

Depreciation of objects removed in this way for tax accounting purposes ceases in all of the above cases (Articles 252, 256 of the Tax Code of the Russian Federation), in accounting - in all cases except the last (clause 23 of PBU 6/01).

Let us consider in more detail all the options for deregistering fixed assets.

OS are on sale

The sale of fixed assets, as noted, entails VAT. For income tax, both positive and negative results can be obtained and taken into account for tax purposes (Article 268 of the Tax Code of the Russian Federation).

As an advantage of using this method of disposal of assets, it is worth mentioning the possible minimization of property tax associated with the reclassification of fixed assets into inventory of the enterprise: goods are not included in the calculation of the average annual value of property subject to property tax. This approach is quite appropriate, since if the property is not used for any reason, it cannot be recognized as an asset, and the cost of this property cannot be repaid through depreciation (clause 4 of PBU 6/01, clause 1 of Art. 256 of the Tax Code of the Russian Federation).

Accounting

Unfortunately, in the Chart of Accounts, the procedure for reflecting the value of a disposed asset does not provide for the transfer of fixed assets to the composition of goods: initially, the disposal procedure is reflected in account 01 “Fixed Assets”, and upon completion of the procedure - in account 91 “Other income and expenses”. But it is not always possible to find answers to all questions in the law. For example, in practice, the opposite situation may occur: first, an organization purchases a product for resale, and later decides to use it itself. Thus, the tax office has no objections regarding the inclusion of a photocopier purchased for resale in fixed assets during a sale or promotion. Therefore, both options for recharacterizing assets can be used in practice.

Approved By Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

At the same time, those who decide to transfer an accounting object from one category to another should stock up on arguments:

1. in favor of retraining:

• the output objects are not supposed to be used at all, much less for more than a year. However, they are not mothballed or dismantled;
• in PBU 6/01 and PBU 5/01 there is no direct prohibition on transfer from one category to another;

1. against retraining:

• an accounting object is classified at the time of its recognition in accounting;
• goods are part of inventory purchased or received from other legal entities or individuals.

Example 1. Due to a decline in production and a lack of orders at the production plant, at the beginning of 2009, a decision was made to dismantle the production line. As a result, the working commission of the enterprise instructed the sales department to begin searching for buyers of the line or its parts, and the accounting department to search for optimal solutions to reduce costs in connection with liquidation.

As a result, the enterprise’s accounting department prepared an order containing the following main provisions:

• the production line, which until 2009 was a single object of fixed assets, after dismantling, should be transferred to commodity warehouses, assigning inventory numbers to structures, parts and assemblies;
• transfer this accounting object from the “Fixed Assets” group to the “Goods” group based on the fact that:
• the object is not expected to be used in the next 12 months (clause 4 of PBU 6/01);
• the object is not used in current production activities (even in disassembled form) (clause 4 of PBU 6/01);
• the object is not capable of bringing economic benefits (income) to the organization in the future (clause 29 of PBU 6/01);
• from the moment of signing the act of completion of dismantling work, stop accrual of depreciation in accounting and tax accounting;
• make an addition to the enterprise’s accounting policy on the procedure for recharacterizing assets in connection with changes in the enterprise’s activities, etc.

Based on the order of the management of the enterprise, the production line was removed from fixed assets, thereby reducing property taxes, starting in February 2009.

Tax accounting

Unlike accounting, in tax accounting the sale of depreciable property is initially considered as the sale of goods (Article 268 of the Tax Code of the Russian Federation), but this does not in any way affect the amount of property tax, which is calculated according to accounting data. Therefore, the reclassification of depreciable property from one category of assets (fixed assets) to another (goods) in tax accounting is not as relevant as in accounting.

Operations involving the sale of fixed assets are subject to the general rules for the calculation and payment of VAT, namely:

• The VAT tax base is determined based on the taxpayer’s income associated with payments for the specified goods received by him in cash and (or) in kind, including payment in securities (clause 1, clause 1, article 146, clause 2, article 153 of the Tax Code RF);
• The tax base when a taxpayer sells goods is determined as the cost of these goods, calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation without including tax in them (clause 1 of Article 154 of the Tax Code of the Russian Federation).

Tax obligations for VAT are accrued on the sales price of the fixed asset in accordance with clause 1 of Art. 167 of the Tax Code of the Russian Federation for the “first event”:

• day of shipment (transfer) of goods;
• day of payment, partial payment on account of upcoming deliveries of goods.

Example 2. The organization decided to sell its buildings, structures and equipment. The sale of fixed assets is carried out on the basis of a purchase and sale agreement.

The seller and buyer executed an acceptance and transfer certificate for objects in Form N OS-1 (for buildings and structures - in Form N OS-1a) in accordance with the requirements of clause 81 of the Methodological Guidelines for Accounting of Fixed Assets.

Approved By Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n.

Data on the exclusion of an object from fixed assets was entered into the inventory card (book) for accounting for fixed assets (forms N N OS-6 and OS-6a).

When a fixed asset is decommissioned, its original cost is reduced by the amount of depreciation. The amount of excess of the proceeds from the sale over the residual value of the object is included in the taxpayer’s income, and the amount of the excess of the residual value over the proceeds from such a sale is included in expenses associated with the sale (PBU 6/01, Article 268 of the Tax Code of the Russian Federation).

Reference. Attention! For tax accounting purposes, documents confirming the amount of loss incurred must be kept for the entire period until it reduces the tax base of the current tax period by the amounts of previously received losses (clause 4 of Article 283 of the Tax Code of the Russian Federation).

OS is worn out

Cessation of use of an asset due to moral or physical wear and tear means the need for its liquidation and write-off for spare parts and (or) scrap. In light of the topic of this article, the value of this method of withdrawing fixed assets is not of great importance. However, it is necessary to pay attention to two points that may sooner or later arise in some enterprises.

1. The procedure for reflecting and documenting the process of liquidation of OS in primary documents.

The liquidation process, as a rule, is lengthy and can take several reporting and even tax periods. Thus, by starting to fill out the first two sections of the Act on the write-off of a fixed asset item (forms N N OS-4, OS-4a or OS-4b), indicating the state of the fixed asset on the date of write-off and its characteristics, in one period, the enterprise can complete its registration only when information is received about the costs associated with writing off an object from accounting (and tax) accounting, and about the receipt of material assets from their write-off. The transition period for accounting for such objects is not considered by the legislator, and it should be developed by the enterprises themselves.

In addition, the organization must reflect in its accounting policies the procedure for generating liquidation expenses in accordance with one of the options:

a) direct and indirect costs;

b) direct costs only.

When choosing the second method, the company should indicate in its accounting policy the composition of direct expenses included in tax accounting as non-operating expenses (Article 265 of the Tax Code of the Russian Federation).

2. The procedure for recording the liquidation of objects used in the activities of service industries and farms.

In general, the tax base for service industries and farms is determined separately from the main types of activity (Article 275.1 of the Tax Code of the Russian Federation). How to take into account the disposal of fixed assets used in the activities of these divisions is not established by law: either according to the general rules in accordance with Art. 268 of the Tax Code of the Russian Federation, or they can be included in the general base only if the conditions of Art. 275.1 Tax Code of the Russian Federation.

Liquidation of OS as a result of an emergency

Accrual of depreciation charges for fixed assets in accounting is carried out regardless of the organization's performance in the reporting period and is reflected in the accounting of the reporting period to which it relates (clause 24 of PBU 6/01). Thus, even if a natural disaster or emergency occurs, property taxes that no longer exist continue to accrue, and the sooner the company gets rid of such property, the better.

It is unlikely that it will be possible to use emergency situations to remove OS objects in a broad sense, since in this case an independent examination will be required and, accordingly, additional documentary justification for writing off not only the objects themselves, but also the costs associated with their dismantling, garbage removal, etc. . However, you can also benefit from such rare business situations.

Example 3. An organization engaged in the restaurant business has on its balance sheet the building in which the restaurant was located, which burned down as a result of a lightning strike in July 2008.

The company's management makes a decision to restore the building within six months (until the end of 2008).

Attention! According to accounting rules, restoration of a fixed asset object can be carried out through repairs, modernization and reconstruction.

According to clause 23 of PBU 6/01, during the useful life of the asset, the accrual of depreciation charges is not suspended, except in cases where it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

Thus, depreciation charges, as well as property taxes, continued to increase the company's operating expenses in 2008, reflected by the following entries:

Debit 20 (91) Credit 02 - depreciation charges for the building have been accrued;

Debit 91 Credit 68 - property tax accrued.

The results of an independent examination showed that, as of January 15, 2009, the burned building requires even greater investments than were provided for in the initial estimate for restoration.

In this regard, the organization’s management can use one of the options for further action.

Option 1. Liquidate the building. A specially created commission prepares documents on the impossibility of further using the building for its intended purpose on the basis of technical documentation (technical passport, project, drawings, technical specifications, operating instructions, etc.). The valuation is formed on the basis of accounting data. The commission must also establish the possibility of using individual components, parts, structures and materials of the decommissioned object in the company’s activities, evaluate them and control the transfer of recovered items to the warehouse. After this, an act on the write-off of fixed assets is drawn up in form N OS-4.

Approved Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7.

All liquidation operations are reflected by the following entries:

Debit 01 “Disposal of fixed assets” Credit 01 - the initial cost of the building is taken into account;

For tax accounting purposes for income tax:

• restoration costs will be recognized as current expenses in 2008 or will increase the cost of the building depending on the type of construction work: repairs - as current expenses (Article 260 of the Tax Code of the Russian Federation); modernization or reconstruction - included in the cost of the object (clause 2 of article 257 of the Tax Code of the Russian Federation);
• the costs of liquidating the building (2009) are non-operating (clause 6, clause 2, article 265 of the Tax Code of the Russian Federation).

Option 2. Sell the burned building to a related company, which was organized during the restoration work, at the minimum cost.

In accounting, transactions are reflected as follows:

Debit 01 “Disposal of fixed assets” Credit 01 - the original cost of fixed assets is taken into account;

Debit 02 Credit 01 “Disposal of fixed assets” - reflects the amount of accrued depreciation;

Debit 91.2 Credit 01 “Disposal of fixed assets” - reflects the residual value of the building;

Debit 62 Credit 91.1 - reflects the sale price of the building;

Debit 91.2 Credit 68 - VAT is charged on the sale price of the building.

After purchasing the building, restoration work will be carried out by a new company.

With this option, the amount of income tax and VAT will be the smallest, and completely justified.

Option 3. Liquidate part of the building, sell part at the minimum price.

This option is convenient because it can prevent possible claims from tax authorities regarding the legality of the transaction.

Transfer of fixed assets to the authorized capital

Transfer to the authorized capital of another (subsidiary, friendly) organization and further sale of the share at a price below the cost is one of the most effective ways to withdraw OS. The fact is that according to paragraph 2 and paragraphs. 2.1 clause 1 art. 268 of the Tax Code of the Russian Federation, a loss from the sale of a share or part thereof in the authorized capital reduces taxable profit in full. At the same time, the transfer itself is not considered either as part of income (clause 3 of clause 1 of Article 251 of the Tax Code of the Russian Federation) or as part of expenses (clause 3 of Article 270 of the Tax Code of the Russian Federation). The sale by a participant of his share in the authorized capital of the company for tax purposes is recognized as proceeds from the sale of property rights. When calculating income for the purpose of calculating income tax, such transactions are considered on the same grounds as the sale of goods, work, and services (Article 248 of the Tax Code of the Russian Federation).

Example 4. A company with assets worth 15 million rubles that are not used for various reasons on its balance sheet establishes a subsidiary in the first quarter of 2009, to which it transfers these assets as a contribution to the authorized capital.

In the second quarter of 2009, the company expects a profit of 13 million rubles. In order to reduce the income tax base in the first half of the year, the organization decided to sell its share (15 million rubles) in the authorized capital.

As a result, when filing a tax return for the first half of the year, a loss of 2 million rubles was recorded. (13 million rubles - 15 million rubles).

The risks for such transactions, which are one-time in nature, will be minimal. However, if the created subsidiary does not conduct financial and economic activities and does not use the assets accepted into the authorized capital, then claims from the tax authorities most likely cannot be avoided. Therefore, in order to minimize risks, it is advisable to have internal orders or instructions from the founders, which can reflect the development strategy of a new enterprise using certain property, labor and financial resources (business plan, negotiations with an appraiser, etc.).

The value of the acquired shares is recognized as equal to the value (residual value) of the contributed property, determined according to tax accounting data on the date of transfer of ownership of the specified property, taking into account additional expenses that for tax purposes are recognized by the transferring party (clause 2, clause 1, article 277 Tax Code of the Russian Federation).

Example 5. Company A contributes an aircraft to the authorized capital of company B, the cost of which, according to A’s tax records, is 10 million rubles. The market valuation of the value of the transferred property was agreed upon by the parties and amounts to 20 million rubles. The nominal value of the share in company B, in payment for which property is contributed, is 20 million rubles.

In accordance with the law, the value of the acquired share in the authorized capital of Company B will be included in the tax records of the transferring party, that is, in the amount of 10 million rubles.

"Main" gift

As is known, a gift agreement presupposes the absence of a reciprocal transfer of a thing or right or a reciprocal obligation (Article 572 of the Civil Code of the Russian Federation). Therefore, the transfer of property free of charge by the founder of an organization or a subsidiary of a parent company cannot be recognized as a gift agreement, since the pursuit of benefits from the use of property in the activities of one’s own company is obvious. The same applies to the gratuitous transfer of property.

In accordance with accounting and tax legislation, the gratuitous receipt of property by commercial organizations is considered as a normal operation with a special procedure for determining and reflecting the price of this transaction in accounting (clause 10 of PBU 6/01, clause 8 of Article 250 of the Tax Code of the Russian Federation).

According to clause 10 of PBU 6/01, in the accounting registers the initial value of a fixed asset received by an organization free of charge is recognized as the current market value of the fixed asset on the date of acceptance for accounting as an investment in non-current assets:

Debit 08 “Investments in non-current assets” Credit 98 “Deferred income”.

Thus, income from the gratuitous receipt of an item of fixed assets from the receiving party will be recognized as depreciation is calculated.

But for the transferring party, expenses in the form of the residual value of the fixed asset will be reflected as part of other expenses:

Debit 01 “Disposal of fixed assets” Credit 01 - the initial cost of the property transferred free of charge is taken into account;

Debit 02 Credit 01 “Disposal of fixed assets” - reflects the amount of accrued depreciation on property transferred free of charge;

Debit 91/2 Credit 01 “Disposal of fixed assets” - the residual value of the object is taken into account.

For tax accounting purposes in accordance with clause 8 of Art. 250 of the Tax Code of the Russian Federation, the amount of income is determined based on the market value of the received property, which cannot be lower than its residual value according to the tax accounting data of the transferring party. Based on paragraphs. 1 clause 4 art. 271 of the Tax Code of the Russian Federation, the received object is included in income on the date the parties sign the act of acceptance and transfer of property.

The transferor's tax accounting is organized as follows:

1. when transferring for temporary use:

• fixed assets transferred under contracts for free use are excluded from depreciable property (clause 3 of article 256 of the Tax Code of the Russian Federation);
• upon termination of a contract for gratuitous use and the return of objects of depreciable property, depreciation on it is accrued from the 1st day of the month following the month in which the objects were returned to the taxpayer (clause 7 of article 259.1, clause 9 of article 259.2 of the Tax Code of the Russian Federation);

1. upon transfer for permanent use:

• the cost of gratuitously transferred property (work, services, property rights) and the costs associated with this are taken into account as expenses not accepted for tax purposes.

It should be recalled the provisions of paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation: if property is transferred by a founder who has more than 50% of the authorized capital of the receiving party, or by an established organization owned by the receiving party by more than 50%, then the received property is not recognized as income. In this case, the facility must be in operation for at least one year.

The transfer was aimed at increasing the net assets of company A, which at the end of 2008 were below the authorized capital.

The primary documents confirming receipt of the object on January 15, 2009 are the decision of the founder, the acceptance certificate in form N OS-1.

In the accounting of company A, the receipt of fixed assets is recorded as follows:

In the tax accounting of company A, the object will be under special control during the first year (from January 15, 2009 to January 14, 2010), since in accordance with paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation, the received object is not included in the tax base when calculating income tax, provided that it is used for its own purposes.

Depreciation of the asset will be charged in the usual manner in accordance with the provisions of the accounting policies for accounting and tax purposes.

In the accounting of company B, the disposal of an asset is recorded using the following entries (abbreviated version):

In tax accounting for the income tax of company B, the residual value of the object will not reduce the tax base for the first quarter of 2009.

According to paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the transfer of ownership of goods free of charge must be recognized as a sale for the purpose of calculating VAT.

The gratuitous transfer of goods within the framework of charitable activities is exempt from VAT on the basis of Federal Law No. 135-FZ of August 11, 1995 and paragraphs. 12 clause 3 art. 149 of the Tax Code of the Russian Federation, according to which charitable activity is understood as voluntary activity of citizens and legal entities in the disinterested (free of charge or on preferential terms) transfer of property to citizens or legal entities, performance of work, provision of services.

Thefts also happen

When significant assets of high value “hang” on a problem organization, they can easily be contributed to the authorized capital of another successful company on behalf of the “physicist”. This is how construction machines and mechanisms are often purchased, the “hijacking” of which has become widespread.

Such fixed assets can be identified during an inventory or upon discovery, or rather, their absence. In any case, a routine investigation and search for the perpetrators is carried out.

Example 7. The construction company recorded the fact that the bulldozer was missing from the unguarded parking lot where the driver of the vehicle had left it. A liability agreement was not signed with the driver. The company filed a statement with the police, providing all the necessary information about the car. As a result, a criminal case was opened.

The cost of fixed assets, which are disposed of when shortages or damage to assets are identified as a result of inventory, is subject to write-off from accounting (clause 29 of PBU 6/01). In case of loss of property, write-off is not provided. Considering this circumstance and starting from the understanding of inventory as a periodic re-registration of an enterprise’s property in order to check its availability and safety, as well as establish compliance with accounting data, it was decided to write off the missing bulldozer from the register. It was taken into account that:

1. a stolen bulldozer may be returned as a result of an investigation;
2. if the guilty person (if it is an employee, account 73 “Settlements with personnel for other operations” is used, if a third party - account 76.2 “Settlements for claims”) is ever identified, but the bulldozer is not returned, then on the basis of confirming write-off transactions can be reflected as follows:

• the amount of the shortfall is estimated in the amount of the previously written off residual value or
• the amount of the shortage is assessed according to market valuation (clause 10 of PBU 6/01).

The shortage of the bulldozer was reflected in the comparison sheet of the results of the inventory of fixed assets in form N INV-18. To make entries in accounting, an order from the manager has been prepared to approve the inventory results.

Approved Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88.

If the culprits are not identified (the case is closed) or the court refuses to recover from the culprits, then in accounting the losses are written off as production and distribution costs:

Debit 01 “Disposal of fixed assets” Credit 01 - the initial cost of the stolen bulldozer is taken into account;

Debit 02 Credit 01 “Disposal of fixed assets” - the amount of accrued depreciation on the bulldozer is reflected, since depreciation accrual stops from the month following the month of disposal (clause 22 of PBU 6/01, clause 5 of Article 259.1 of the Tax Code of the Russian Federation);

In tax accounting, losses from theft, the perpetrators of which have not been identified, in the amount of the residual value are included in non-operating expenses (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation). In this case, the fact that there are no perpetrators must be documented by an authorized government body.

In practice, very often the subject of civil transactions is various equipment. Equipment is rented, purchased, donated, etc. An integral part of such contracts is the act of putting equipment into operation. The legislation does not contain rules that regulate the process of drawing up an act of commissioning equipment. But the Civil Code of the Russian Federation contains some rules that regulate the procedure for accepting goods or services (for example, Articles 513, 720 of the Civil Code of the Russian Federation). These standards also apply to the act of putting equipment into operation. How and when to draw up this document and what features it has.

Features of drawing up a receipt

When the act is drawn up

In accordance with current legislation, drawing up an equipment commissioning certificate is not mandatory. But in practice, this document is always drawn up. This is primarily done in order to avoid further problems associated with equipment defects.

Important: if equipment is sold or transferred to a third party on the basis of other civil transactions, then it is necessary to draw up an act of putting the equipment into operation. Also, this document must be drawn up in cases where the operation of the equipment was stopped for the purpose of repair and resumed some time later: a commissioning certificate is drawn up when the equipment is resumed.

Drawing up such a document is an additional guarantee for both parties. This document is drawn up after the transfer of equipment and after its installation. In some cases, the act is also drawn up directly at the time of concluding the contract.

Parties to the act

Many people are interested in the question of who should sign the equipment commissioning certificate. Since this document is an integral part of the relevant agreement, it must be signed by the parties to the transaction or their authorized persons.

Important: very often a special commission is created to check the operation of equipment. In these cases, the act of commissioning the equipment must be signed by all members of the commission.

Moreover, if the opinion of one of the commission members differs from the opinion of others, a corresponding entry is made about this in the document.

What needs to be included in the act

The legislation does not provide for a mandatory form of commissioning act. Accordingly, the parties may provide any information they consider necessary. The content of the act largely depends on the specifics and features of the equipment that is transferred on the basis of the transaction. Of course, there is no single form for the commissioning act, but the following information must be indicated in the text:

• brand, year of manufacture and name of equipment;
• date of equipment inspection;
• place of inspection and location of the equipment (if the equipment was tested in another place and is located in another);
• description of the conditions for using the equipment;
• other information and special conditions.

What is being checked

When drawing up the act, the following is checked:

• serviceability of equipment;
• his job;
• accommodation conditions;
• compliance of this equipment and its operating conditions with established technical safety standards and other regulations.

If during the inspection any malfunctions or any inconsistencies with established standards and legal requirements were discovered, then a corresponding entry is made in the text of the drawn-up report.

Note: If during the inspection violations or malfunctions were discovered that make the operation of the equipment impossible, then in this case the equipment cannot be used: a corresponding entry is made about this in the text of the equipment commissioning act.

If the above faults are detected, they must be eliminated: the equipment can be used only after the detected faults have been eliminated. The responsibility for troubleshooting lies with the owner of the equipment, unless otherwise provided by the relevant agreement.

Important: after troubleshooting, the equipment must be re-tested: in this case, a new act of putting the equipment into operation is drawn up. If, based on the results of the secondary inspection, no malfunctions were found, a corresponding entry is made about this in the text of the report, and operation of the equipment is permitted.

Completed sample document

ACT No. ___
commissioning of equipment

______________ "___" ________ ____

Commission consisting of:

appointed by order (instruction) of the head No.___ dated "___"_______ _____, having familiarized himself with __________________________________________________________

mounted at the address: ________________________________________________,
having reviewed the technical documentation provided by _________________________________________________________________________
(name of the developer (manufacturer))

and the results of performance tests carried out in accordance with
___________________________________________________________________________
(name and designation of the test program and methodology)

in the period from “___”________ ____ to “___”____________ _____, established that:

1. _______________________________________________________________________
(name of equipment, brand, type, serial and inventory number)

complies with labor protection requirements taking into account the following comments (If there are any): __________________________________________________________
_____________________________________________________________________________.

2. The equipment is placed in accordance with design documentation, technological design standards (developed for specific organizations, production facilities and workshops);

3. When placing the equipment, the convenience and safety of its maintenance, the safety of evacuation of workers in the event of emergency situations are ensured, and the impact of harmful and (or) dangerous production factors on other workers is excluded (reduced).

4. Installation, installation (rearrangement) of equipment was carried out in accordance with the design documentation.

5. ______________________________________________________________ withstood
(name of equipment, brand, type, serial and inventory number)

tested and can be put into operation (or: only after
eliminating the shortcomings noted in the Statement of Comments and Suggestions and
preventing commissioning).

Conclusions:
1. ___________________________________________________________________
(name of equipment, brand, type, serial and inventory number)

put into operation at the address: ___________________________________ from “___”_________ ____ (or: after eliminating the deficiencies noted in the List of Comments and Suggestions that impede the commissioning of the equipment).
2. Carry out warranty service in accordance with the technical documentation for the equipment.

1. Protocol of commissioning works from “___”______ ____, No. ______.

2. List of comments and suggestions from “___”________ ____, No. ______.

Chairman of the commission ________________________________________________________________

Members of the commission ______________________________________________________________
(position, personal signature Last name initials)

Home → Accounting consultations → Primary documents Current as of: September 14, 2017 Equipment is a technical device used independently or installed on a machine, necessary to perform its main or additional functions, as well as to combine several machines into a single system (clause.

1 tbsp. 2 TR TS 010/2011, approved. Decision of the CU Commission dated October 18, 2011 No. 823). How to formalize the commissioning of equipment? The current accounting legislation does not provide for a single mandatory form, the preparation of which should accompany the commissioning of equipment.

Equipment commissioning certificate sample form

If you need to draw up an equipment decommissioning act, look at its example - with its help, as well as using the comments below, you can easily draw up the document you need.

1. First of all, in the middle of the line, write the name of the company, then the name of the act, its number, as well as the place and date of its formation.
2. After this, include the composition of the commission in the act: here you need to indicate the positions and full names of the company’s employees.
3. Next, proceed to the description of the equipment: here you need to indicate its name, type, brand, number (serial, factory, inventory), year of manufacture, service life and other identification parameters. It would not be amiss to indicate its cost (at the time of purchase and registration and at the time of decommissioning).
4. Then state the reason why the equipment is being removed from service.
5. After this, put all the necessary signatures on the document. If you consider it necessary, you can supplement the act with some other important information, and also indicate in it all the papers attached to it.

As a rule, the document under discussion is written in free form. Each institution that executes such orders has its own form and sample.

No materials were found based on the specified criteria.

1. Certificate of commissioning - 5 copies.

2. Inventory sheet - 2 copies.

3. Insertion sheet - 2 copies.

4. Cable duct inspection report - 2 copies.

5. As-built drawing - 1 copy.

Source - Order of the Moscow Government dated February 19, 2007 No. 272-RP (with amendments and additions for 2010)

The fact of completion of the activity and the need to put the result into operation is confirmed by the act.

Although the text is prepared freely, it should contain the following aspects:

• main technical indicators;
• date of commissioning;
• Address of the object;
• conditions under which the equipment will be used.

Along with the main characteristics, the following can be indicated:

• information on compliance with regulations (for example, regarding fire safety or sanitary requirements);
• technical issues affecting the functioning of mechanisms;
• safety recommendations.

What does the content depend on? The details of the content depend on the type of equipment.

The procedure for commissioning fixed assets The use of objects begins from the moment they become available to the organization. The time for drawing up the act depends on whether installation or installation activities are required.

The act must exist in three pieces and, as a rule, technical documentation is attached to them.

Equipment commissioning certificate form

Form of acceptance certificate - transfer of medical instruments

Front side

TRANSFER AND ACCEPTANCE ACT No. __________

Astana "____" __________ 201__

Reason for transfer: government contract No. 1645-EA/11 dated “____” _________ 201__.

The cost of the transferred equipment is _____________________________________.

name: brace with a set of cutters and drills.

model UZO-01 manufacturer Russia, Elatomsky Instrument Plant

serial number 00078 year of manufacture 2014

complete set: _(all components are indicated, according to the receipt documents and the government contract)_________________________________________________________________________________ ________________________________________________________________________________________________

Form of acceptance certificate - transfer of medical instruments

Reverse side

The transferred equipment has been inspected.

Deputy Chief physician _____________________________________

Head Department _____________________________________

Medical technology specialist ______________________________________________________________

Full name, position, signature of the Recipient's official

Inspection result:

1. There are no complaints about the appearance, configuration, or transferred documents.

Signature: __________________ (signature transcript) ____________________________________

1. There are comments:

Not really______________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Recipient's signature ________________(decryption of signature) ____________________________________

Supplier's signature ________________(signature transcript) ____________________________________

SAMPLE TO COMPLETE

ACT No. _____ commissioning

Astana “__” __________201__

Representatives of the Recipient

Representatives of the Supplier (manufacturer)

_____________________________________________________________________________________________________________________________________________________________________________________,

Grounds for obtaining equipment (state contract, other document): state contract No. 1645-EA/11 dated “___” __________ 201___.

Name of equipment Equipment for washing and disinfecting endoscopes

Brand (model, type) UZO5-01

Serial number ____________________________ Year of manufacture 2014

Manufacturer _Russia, Elatomsky Instrument Plant

Supplier company CJSC Medicus, Astana, st. Abylai Khan, 5

Phone: 11 -11 -11 Fax: 22-22-22

2. Date of receipt of the equipment by the Recipient (date of the acceptance certificate)

3. Commissioning work was carried out from November 25, 2011. until November 25, 2011 by the enterprise (hereinafter referred to as the Contractor) ____ Medicus CJSC, Astana, st. Abylai Khan, 5, tel. 11-11-11, Goricheva K.

(Name, postal address, phone number, contact person). Federal license for technical maintenance of medical equipment No. 99-08-000111, issued on May 5, 2010. expiration date: May 5, 2013_(copy attached)

4. As a result of commissioning work, defects were discovered: ________ (listed if available)

Defects_________________________________yes/no_________________________________resolved

Defects _________________________________________________________________ were not eliminated due to _________________________________________________________________________

5. Equipment______________________complies__(suitable)___________________________

Complies / does not comply with the requirements of the operational documentation and is / is not suitable for further use

6. Claims against the manufacturer (supplier) _________ yes / no ___________________________

7. Instructing medical personnel on operating rules ________F.I.O. position, full name job title_

Conducted

8. The commission’s conclusion is _________valid

Signatures of the commission members: signature / transcript

signature / transcript

Appendix 1.3 to the Regulations for the interaction of city organizations and services on the design, construction, reconstruction and operation of technical means of organizing traffic in the city of Moscow

I APPROVED

Head of the state customer _______________________ M.P. “___” ____________ 20__

“___” ____________ 20__

Chairman: - representative of the state customer

Deputy Chairman: - representative of the state customer

Representative of the government customer

Representative of the road inspection OATI of the Moscow Government

Representative of the State Traffic Safety Inspectorate

Customer representative

Representative of the operating organization

Representative of the design organization

Contractor representative

carried out an inspection and acceptance of the completed construction (reconstruction) of the TSODD facility.

If it is in good condition, then this should be noted; if it has any defects or malfunctions, then this should also be indicated. If there are any comments, they must be included in the act with all the details.

Next, you should add a clause about the commissioning work carried out, as well as that the equipment meets all safety requirements (fire, technical, environmental, industrial). In conclusion, in this part, a separate paragraph needs to summarize that the equipment has passed the test and is ready for operation. The penultimate part of the document contains conclusions on the entire above procedure.

If there are no complaints about the equipment, then here you need to enter that the equipment will be put into operation on such and such a date at such and such an address (the address of the enterprises where it will be used is indicated).

No. 7 approved unified forms of primary accounting documentation for accounting of fixed assets, in particular, unified form N OS-1 “Act of acceptance and transfer of fixed assets”. From January 1 of the year, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. In addition, the “Rules for the metering of thermal energy and coolant”, approved by the Order of the Ministry of Fuel and Energy of Russia dated Currently, there is no approved form for the act of commissioning a heat metering unit, therefore, the act can be drawn up in any form convenient for use and contain the following information: date conducting a survey of the metering unit equipment and making a positive decision on commissioning; location of the survey; address; description and characteristics of operating conditions; other notes and special notes. The act is an integral part of the agreement or contract for the supply, installation, commissioning of a heat metering unit. In addition to special parameters and indicators that are important for the uninterrupted operation of the thermal energy metering unit, the document may contain information about the rules of safe operation, compliance with fire and sanitary standards, and labor protection rules.

They had no right to take the second meter out of operation. Motivation - inventions and amateur performances.

Certificate of commissioning of water meters sample form

Requirements for an electric meter When installing a new meter After checking the installation's compliance with the requirements of the factory documentation for it and sealing the water meter unit, a representative of the management company issues a document authorizing its use. Your management company may have its own form and commissioning certificate form.

However, each sample must have the following items: Date of compilation. From here begins the countdown of the operating period of the water meter and the tariffication of water consumption from the beginning of the next month; Last name, first name, patronymic of the property owner; Address of the premises where it was installed; Serial number, type, brand and model of the installed meter; Initial indications at the time of signing. From them begins the calculation of water consumption; Numbers of seals installed on the water metering unit; The deadline for the next state verification or the date of the last verification of the metering device, if they were previously in operation; Signatures of the parties.

Such an act can be drawn up either for several meters installed in an apartment at once, or for each of them separately. To check the correct installation of the device, the management company can involve an employee of a specialized company. The act of decommissioning an electric meter Multi-tariff meters - this type of meter works on the principle of recording the amount of energy consumed depending on the time of day and days of the week.

Tariffs differ due to changes in the cost of electricity throughout the day. Single-phase - their main place of use is residential premises. Designed for metering electrical energy in two-wire AC networks with a voltage not exceeding volts. Multiphase - designed for rooms where there are devices with high energy consumption, energy consumption of more than 10 kW and alternating current networks of over volts.

Requirements for an electric meter Installation of a meter and its location require compliance with certain conditions and compliance with regulatory requirements: the meter must be properly sealed. Info Each service company has its own form of contracts and acts.

Before installing the meter, check its integrity and the presence of the factory seal. In the absence of such a seal, the meter is considered invalid. There should also be no cracks or gaps on it. The best thing. If it is a completely new metering device with a passport, which must indicate the date of its manufacture, the period of standard operation, possible errors in operation, the frequency of verification, as well as technical characteristics.

Who installs water meters The meter can be installed either by the owner of the water meter, an employee, a specialized organization, or a representative of the supplier. State inspection date. The report specifies the timing of inspections of old and new devices.

Meters data. The current readings of both electricity metering devices are filled in in the column. Calculation coefficient. The column records a technical value indicating the transformation ratio, which depends on the current transformer used in the house. To calculate real consumption, this coefficient must be multiplied by the device readings. Unaccounted for electricity. The time of electrical installation work is entered in the column field. Reason for replacing the meter. Important: I sincerely wish you success.

The residential building is fully commissioned. The act of acceptance and transfer of the apartment is signed with each owner separately. You can accept the apartment, and then specify the area taking into account the BTI measurements.

Disputes between owners can only be resolved by the court. The statement of claim is filed in court according to the rules of Art. Help me find a legal act that specifies the need to provide parking spaces when removing an apartment from the housing stock.

The house with the apartment is located deep in the courtyard, surrounded by local territory. Procedure for the consumer in the event of problems with the electricity meter Rules for technological connection Procedure for the consumer in the event of problems with the electricity meter Organization of electricity metering, requirements for metering devices, operation and maintenance of metering devices 1.

Removal of metering devices from operation in emergency situations. Removal of visual control signs is carried out only by the personnel of the CO or GP. For emergency removal of seals from the metering device, there is a danger to the operation of the equipment, life and health of people on weekends and holidays, as well as on working days, later than one hour before the end of the working day of the Guarantee Supplier and before 8 o’clock the next working day, the Consumer is obliged to call an emergency the dispatch service of the Grid organization, to whose networks the Consumer's power receiving device is directly or indirectly connected, call the Guarantee Supplier during other working hours.

Certificate of approval of the metering device for operation

Certificate of admission of a metering device into operation. Certificate of admission of a metering device into operation is a document reflecting the readiness of the metering device for use. Without it, the procedure for admitting specific equipment into operation is impossible. It is he who documents the operations performed. It includes: Checking the correct indication of the serial number in the technical passport and on the device.

Letter from the Ministry of Construction. From January 1 of the year, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use.

Order to decommission a crane

The procedure for checking the condition of metering devices. Checks of calculated metering devices are carried out by the energy supplying organization, to the power grid facilities of which power receiving devices are directly or indirectly connected, facilities for the production of electrical energy, for which the calculated metering devices to be checked are installed. The energy supply organization carries out control readings from consumer metering devices in accordance with the schedule developed by it for conducting control readings. Checks of calculated metering devices include a visual inspection of the connection diagram of energy receiving devices of facilities for the production of electrical energy and the connection diagrams of metering devices, checking the compliance of metering devices with the requirements of this document, checking the condition of the metering device, the presence and integrity of control seals and visual control signs, as well as taking readings metering devices.

Replacing a meter

Download a blank equipment decommissioning certificate form. Equipment can be taken out of service either temporarily, for example, for repairs, or permanently. How to decommission equipment In different organizations, decommissioning of equipment can be done in different ways. However, there are some general procedures that all companies are advised to follow. To begin with, a commission should be created by a separate order from the director of the company. It must include enterprise employees from different departments, including a technical specialist, an accountant and, for example, a lawyer. As part of the execution of its tasks, the commission inspects the equipment, checks its condition, and then draws up an act in which it indicates its characteristics, as well as the reasons why the equipment is subject to decommissioning. Based on the results of the commission’s activities, the director of the enterprise writes another order and after that all the necessary procedures are carried out to complete the work and dismantle the equipment. How to draw up an act The format of the document is not established by law, which means that the act can be written in free form, based on the characteristics of the organization and its needs, except in cases where the form of the act is approved in the accounting policy of the enterprise.

Useful video:

Letter from the Ministry of Construction. Form of act of commissioning of thermal energy metering unit (device)>

Consequences of failure of metering devices or lack of metering devices Consequences of failure of metering devices or lack of metering devices If the hourly volumes of electrical energy consumption determined in this way during the planned peak load hours on the working days of the billing period, established by the system operator, turn out to be less than the volume of electrical energy corresponding to the amount of power calculated in the manner prescribed by paragraph 95 of this document, in the price zones by paragraph of this document - for the territories of the constituent entities of the Russian Federation, united in non-price zones of the wholesale market to calculate the actual amount of power purchased by the consumer buyer in the retail market, based on hourly volumes of electrical energy consumption determined in accordance with paragraph six of this paragraph, then the hourly volumes of electrical energy consumption at this point are calculated in accordance with paragraph six of this paragraph. The maximum power of energy receiving devices at the point of delivery to the consumer is determined in accordance with subparagraph "a" of paragraph 1 of Appendix No. 3 to this document.

The act of decommissioning the electric meter

The wear limits for the most critical parts and surfaces are given in the table. These devices are used for primary fire extinguishing, so they must be kept in good condition. The efficiency of the systems is determined before the commissioning of a new facility, as well as annually in August. In all cases, accounting for such material assets is unprofitable for the organization and entails additional costs. You need to fill in information about the basis for the disposal of materials.

>>> Certificate of decommissioning of equipment sample

Verification of individual metering devices. As a result of the influence of these factors, the meter ceases to perform its main function - to keep accurate records. Given the constantly increasing tariffs for utility resources, both the consumer and the organization providing utility services are interested in ensuring the accuracy of meter readings. The service life of metering devices is approximately 10-12 years. During this time, routine monitoring is not carried out very often. In particular, for cold water supply systems, testing and calibration of measuring instruments is required once every 5-6 years.

The procedure for checking the condition of metering devices

After installing the metering device, the service organization forms a commission consisting of: representatives of the consumer, the supplier of thermal energy or hot water to accept the metering device into operation. The commission checks the installation of the metering device; based on the inspection, an act of putting the metering device into operation is drawn up in 4 copies and is provided to the consumer, the contractor, the supplier of thermal energy or hot water and the service organization. A report is drawn up for each installed device; the act indicates the date of preparation, the type of installed devices, the serial number of the installed device; the report records the initial readings and the date of the next inspection; The act records the installation by the resource supplier of seals that prevent unauthorized dismantling of the metering device. The act of commissioning water metering devices, signed and sealed, is: the basis for placing water metering devices for service; the basis for switching to payments for consumed hot water and thermal energy according to meter readings; 1. The Contractor provides the supplier on a monthly basis with a certified list of individual metering devices accepted for operation, indicating the address, installation date, meter number, initial reading, verification period in the form agreed with the supplier. The register must be accompanied by copies of pre-project inspection reports with an as-built diagram for the installation of an individual metering device in a residential premises and contracts for the installation and maintenance of the IPU according to the list presented. The supplier selectively checks the metering devices accepted for operation from the presented list, certifies the register with his signature and seal and sends the contractor to the settlement organization to calculate water consumption by the owners and tenants according to the readings of the apartment hot water metering devices. If it is necessary to remove the device for verification or repair, which is carried out by a service organization, the fact of removal of the device is recorded in a special report, which indicates: the date of drawing up the report; instrument readings at the time of removal; the planned date for completion of the inspection of the repair and installation of the device; the act is provided to the consumer, performer, resource supplier and service organization.

Certificate of commissioning of water meters sample form Published by Legal Consultant The certificate of commissioning of hot and cold water consumption meters is an integral part of the contract for the provision of services for the installation, maintenance and repair of water meters. Each service company has its own form of contracts and acts. Before installing the meter, check its integrity and the presence of the factory seal. In the absence of such a seal, the meter is considered invalid.

Consequences of failure or absence of metering devices 1. Calculation of volumes of electrical energy consumption in the absence of metering devices. In the absence of metering devices, up to the date of admission of the metering device into operation, the volume of electrical energy consumption at the corresponding point of delivery is determined by clause. Calculation of volumes of electrical energy consumption when metering devices fail. Calculation of volumes of electrical energy consumption in the event of failure of metering devices, unaccounted consumption is carried out using the following calculation method clause. From the date of drawing up the act on unaccounted consumption of electrical energy, the volume of electrical energy consumption and the volume of services provided for the transmission of electrical energy are determined in the manner prescribed by the requirements of clause of the specified Basic Provisions for calculating the volumes of electrical energy consumption, power and services provided for the transmission of electrical energy in the event of failure to provide meter readings within the established time frame, starting from the 3rd billing period. If there is no data in the contract, the coefficient is assumed to be 0.9. Calculation methods for determining the volume of electrical energy consumption.

How to draw up a write-off act upon liquidation of a fixed asset. Is there a unified form of equipment decommissioning certificate? Memo to form No. OS-4.

Question: Is there a unified form of equipment decommissioning certificate?

Answer: No. The act on decommissioning of equipment is not approved by law. Even its compilation in any form contradicts the principles of writing off fixed assets from accounting.

Equipment is decommissioned by decommissioning on the basis of a decommissioning act using the unified form OS-4 or using an independently developed decommissioning form.

Rationale

How to draw up a write-off act upon liquidation of a fixed asset

After the commission’s conclusion on the need to liquidate the fixed asset has been received and the manager’s order has been issued, an act of write-off of the property is drawn up. To do this, you can use a standard or independently developed form. In the second case, it is necessary that the document contains all the necessary details. Like any other primary documents used in the organization, the selected form is approved by order of the manager.

To draw up acts of write-off of fixed assets, you can use the following standard forms:

• Form No. OS-4 - for one fixed asset, with the exception of motor vehicles;
• form No. OS-4a - for vehicles;
• Form No. OS-4b - for a group of fixed assets.

Standard forms of acts were approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

Memo to form No. OS-4. Act on write-off of fixed assets

How many copies

Two copies.

One is for the accounting department, the second is for the employee responsible for accounting for fixed assets.

Who fills it out

An employee responsible for accounting for fixed assets.

Who signs

Chairman and members of the commission;
- Chief Accountant.

When is it issued?

If the fixed asset is physically and morally worn out and its further use is impossible (or economically unfeasible). The liquidation and write-off of such objects is documented by an act in the OS-4 form.

Based on what documents

- order (instruction) of the manager on the write-off (liquidation) of a fixed asset;
- act of the commission on the impossibility of further operation of the fixed asset.

Why do you need accounting?

Confirms the disposal of the fixed asset, writing it off from account 01. From the month following the month of drawing up the act, the accountant stops accruing:

• depreciation of fixed assets;
• property tax (if the fixed asset was subject to this tax).

Based on the OS-4a act, expenses for the liquidation (dismantling) of a fixed asset are written off.

When liquidating a fixed asset, materials can be obtained that can later be used in the organization's activities. For example, serviceable spare parts or components. Based on the OS-4 act, they are received at the price of possible use. Document the acceptance of received materials with acts of