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How is the inventory of fixed assets

Based on a written management ordera commission is formed to carry out an inventory of fixed assets of the enterprise. All members of the commission must be informed of the order and the date when the inventory of fixed assets.

There are planned and unscheduled, selective, full or continuous inventories. Always conduct an inventory when a materially responsible person changes.

Before it is carried out, it is necessary to check the availability andrecords in all inventory cards (form No. OS-6), registers, check technical documentation for equipment, documents for lease and storage of fixed assets. In the absence of documentation, it must be restored or issued.

All data of inspection of own fixed assetsare entered in the inventory (form No. INV. 1), which reflects the name of the item, its inventory number, location, basic technical information and indicators. Inventory inventory is made in two copies and signed by the commission members and materially responsible person. One copy is transferred to the accounting department, and the second remains with the materially responsible person. For fixed assets that are in rent or storage, a separate inventory inventory is created.

In the case when inventory of fixed assets revealed that the main facility was reconstructed, modernized and its purpose changed, then in the inventory list it should be indicated its name in accordance with the new designation.

If in the inventory process,fixed assets that were not previously taken into account or with incorrect technical data, appropriate adjustments are made. In the absence of a mobile facility at the place of its location (bus, tractor, airplane or ship), a note is made, an accounting certificate with the cause of absence is attached, and an inventory is drawn up upon its return from the voyage.

When identifying unfit fixed assetsa separate defective list is drawn up, the date of input and the reason for the unfitness are indicated. The document is signed by the commission and, if necessary, the item is sent for examination to the relevant organizations to identify the causes of the malfunction and the conclusion about its suitability for further operation.

If inventory of fixed assets has revealed discrepancies between the actual data, according to the inventory and the accounting data, a descriptive sheet (form »INV. 18) is compiled.

The accountant, after completing all the necessary documentation, should make in the accounting program, after it is finished inventory of fixed assets, corresponding to this or that situation.If there is a shortage and damage to fixed assets, the accrued depreciation with the wiring D-02 K-01, K-01 D-94 is written off. If compensation is paid, then K-94, D-73, then the accountant makes a write-off at market value, and writes off the difference between the market value and the residual value for deferred revenue D-94 K -98. And as the debt is repaid, D -98 K-99 is written off for profit or loss. If the perpetrators are not identified, the shortage is written off to the costs of production, necessarily on a written decision of the head of the D-91 K-94, then D-99 K-91- on the financial result. If inventory of fixed assets revealed surpluses, they must be entered at the market value for other income D-01 K-91.

The results of the inventory should be taken into account and reflected in the month in which the inventory is completed. The results of the annual inventory are reflected in the annual report.

Inventory of fixed assets should be carried out in certain fixed terms, with drawing up of all necessary documents, always on the basis of the order of the head in structure of the appointed commission.

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