14.12.202127.05.2017

Act of installation of material assets (sample)

Some material assets, such as spare parts, are at some point used in the organization's activities, and for this they must be installed on equipment, vehicles, etc. At this same moment there is a need for documentation(taking into account) this fact. In such a situation, the organization can draw up an act of installation of material assets, a sample of which will be given in this article.

Installation procedure for spare parts

If there is a need to install a spare part, the organization can carry out this procedure on its own (if specialists are available) or involve a third-party specialized organization by concluding an appropriate agreement with it. The installation certificate will be the basis for writing off the corresponding material assets, and in the latter case, also confirmation of the fact that the contractor has completed the installation work.

Spare part may not be available to the organization. Then the latter must first purchase the part and take it into account as a material value.

A private organization is not limited to using a specific form to formalize the acquisition of material assets. Spare parts can be capitalized on the basis of documents according to the forms TORG-12 (invoices) or M-4 (receipt orders) approved by the State Statistics Committee of Russia. An organization can also develop and approve its own forms for these purposes. Since January 2013, these forms, like other forms included in the albums of unified forms of primary accounting documentation, are not mandatory for use. At the same time, the form approved by the organization itself must contain the details required by law (in particular, the Federal Law “On Accounting” dated December 6, 2011 N 402-FZ, Art. 9). Purchased spare parts are entered into accounting documents at the warehouse or immediately sent to the appropriate structural unit that needs them.

If an organization is an institution, it must be guided by Methodical instructions and forms approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. In particular, to register the receipt of spare parts, a receipt order for the acceptance of material assets is used ( non-financial assets) according to form 0504207 (according to OKUD), accounting for inventory items is kept in a book or cards for recording material assets, and is issued to the appropriate structural unit is formalized by drawing up a demand invoice in form 0504204 and a statement of issue of material assets for the needs of the institution in form 0504210.

After installing a spare part in a private organization, the commission for writing off valuables makes a decision on writing off this material value from the register and draws up a write-off act, which is approved by the manager and sent to the accounting department to make the necessary entries. In an institution, the write-off is documented in a document in the form 0504230 - a write-off act inventories.

Act of installation of material assets: sample

Since there is no legally approved form for such an act, the organization has the right to develop and approve the form of this document itself.

First of all, the installation report indicates information common to all primary accounting documents:

title of the document (for example, “Act of installation of spare parts on a car”);
date of document preparation;
name of the organization;
information about the equipment (vehicle, etc.) on which spare parts are installed (brand, number and other characteristics);
information about installed spare parts (name, characteristics, cost, service life);
information about the persons who drew up the act and their signatures. As a rule, the act is drawn up by a commission, which may include financially responsible persons (for spare parts and equipment/vehicle), a representative of the contractor (if installation services were provided by a third party) or a specialist from the organization who carried out the installation, as well as other employees of the organization.

In the upper right corner of the document there is space for the approval note and signature of the manager.

Sample act of installation of material assets

During operation, the property gradually wears out. Cars that periodically require repairs are no exception. How are car parts written off in Russia, what are the features of drawing up the corresponding act?

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Basic business transactions related to vehicles, include the receipt, movement and write-off of spare parts.

Each of these facts must be documented. This is especially important when writing off parts. What are the features of the act for writing off automobile spare parts in Russia?

General aspects

Automotive parts that are unusable should be scrapped. But the essence of the procedure is not so clear.

First of all, there must be confirmation of the validity of the write-off. In addition, there may be situations where spare parts are deregistered but not retired.

For example, if an organization has the necessary parts, they can be used for repairs, which requires them to be written off as a separate object.

If a faulty spare part that is not suitable for restoration is written off, it is issued. The document is drawn up by a specially created commission with the participation of a mechanic.

Based on the statement, an application for the purchase of a new spare part is submitted. The application must be approved by the chief accountant and the head of the organization.

After this, the old spare part can be written off. The write-off is documented by a defective statement and.

When car repairs are carried out by a third party, spare parts can be written off on the basis of an invoice for the release of materials to the third party in the M-15 form.

In this case, it is additionally drawn up in a unified form.

When repairing on your own, the transfer of the part is carried out on the basis of a demand invoice, and the act can be drawn up in any form.

What is it

The act is called primary document, confirming the fact of the operation. Thus, the act of writing off car spare parts certifies the fact of writing off certain valuables from accounting organizations.

Upon completion of the repair, a materials write-off act is drawn up. In the event that there are spare parts suitable for use, they are received on the basis of a commission report. When spare parts are not subject to subsequent use, a disposal report is drawn up.

Filling out form OS-4a

A separate write-off procedure is provided in cases where car repairs are deemed inappropriate. For example, the physical wear and tear of the asset is too great, and the depreciation cost has already been written off.

In this situation, the vehicle is written off completely. For write-off, a standard form approved is used.

The act is drawn up in two copies. The first is sent to the accounting department along with a document confirming the deregistration of the car with the traffic police.

Another copy is retained by the responsible person and becomes the basis for depositing the valuables and materials remaining as a result of write-off.

When filling out form OS-4a:

Write-off costs and value of valuables	Those remaining after dismantling the car are displayed in the section “Certificate of costs associated with the write-off of vehicles and the receipt of material assets from their write-off”
The eighth column displays	The amount of accrued depreciation on a car at the time of its disposal
In the section “The following main parts and assemblies are subject to capitalization”	Displays the quantity, item numbers and cost of material assets remaining after write-off
From the first to the fourth columns	The amount of all expenses for writing off the car is displayed
In columns five to nine	Data is recorded on expenses associated with the write-off and values received after the write-off

Act OS-4a is signed by all members of the commission and the chief accountant. After this, the document is approved by the head of the organization.

Sample act for writing off tires

On given time There are no approved standards regarding the write-off of spare parts and consumables, including tires used during the operation of vehicles.

The standard tire mileage is determined by the manufacturer. Guided by this information, the head of the enterprise can independently approve the mileage standards for car tires.

It is also permissible to base the approval on existing operating experience. In any case, operating mileage standards must be justified, economically justified and documented.

If an organization acquires or produces a part of a mechanism, an element of equipment, a car, and then installs it somewhere, then an act of installation of material assets may be needed to document this fact.

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This document will be a reliable basis for writing off installed material assets (after completion of the installation process). In addition, it will confirm the fact that the installer has fulfilled his duties in full.

If, before installing material assets, the organization does not have them, then they are acquired and taken into account. In addition to equipment, such a document can be issued for the installation of facade elements, decor and other functional items of the organization’s premises. This applies to canopies, doors, barriers, etc.

Mandatory requirement: the act must include several people as the chairman and members of the commission. Their captions at the bottom give the data more credibility.

There is no approved form for this document. Each organization has the right to decide for itself which form to use. The main thing is to consolidate its use by a separate order of the manager and ensure its presence in the accounting policies of the organization. The attached form and sample are forms that you should refer to, as they meet all the requirements. The latter are set out in Federal law on accounting No. 402-FZ of December 6, 2011, and more specifically, in its 9th article.

Elements of the act

To record a fact, it is necessary to describe events and actions in detail, in detail, adhering to official style presentation.

Some use it as a base unified form OS-16. In its original form, it is filled out only in cases where the material value intended for installation contains a defect or additional elements are required for its installation. Therefore, the necessary changes are made to it.

But it should be borne in mind that forms, even with the slightest modifications, are considered to have already been independently developed by the organization and need to be included in the accounting policy and the issuance of an order that takes the form of a document.

The act of installing material assets, the form of which is attached, contains three main parts: introductory, main and final. According to the requirements, the document must contain:

Executive visa. Position, signature, transcript of the manager’s signature, and, if necessary, a seal.
Name of the organization, its details.
Name of the act.
Date and city.
Full name and position of the chairman of the commission and its members.
What the act was written about. In this case, material values have been established. You need to indicate which ones and where.
Table. The first column is the sequential number, the second is the units of measurement, the third is the quantity. The final column is a note.

Naturally, the tabular part may be useless if there is only one material value. But in most cases, a specially designed list comes in handy when listing the parts to be mounted or the materials used for installation.

The document is completed by the signatures of each member of the commission, as well as the head.

Registration

The act can be printed or written by hand. Specialized forms of the organization and regular A4 paper are used. The main thing is that the information contained in the installation certificate meets the requirements for official documents and contains the necessary data in full.

Corrections in official documents are not encouraged. This is very rare. If an error was identified before signing, the act is reprinted or rewritten. If the error was discovered after the manager’s approval and the act was entered into the appropriate registers, then corrections will have to be made according to the general requirements.

It is necessary to cross out incorrect information with one line (so that it remains readable), and write the correct information above it (or next to it). At the same time, the correction is marked with the inscription “Corrected”, the date and signatures of all persons who signed the original version.

Add-ons

Since there is no generally accepted form, for greater efficiency and convenience, the heads of organizations (perhaps at the suggestion of clerks, accountants, personnel officers or other employees) change the standard form of the document, supplementing it with the following points of the main part:

Links to acts according to which material assets are accepted for installation.
If legal entity or individual entrepreneurs used the services of other organizations, then the manufacturer, supplier, shipper, carrier, as well as directly the installation organization carrying out work on connecting structural elements can be designated.
In addition to the name of the part (structural element or other material assets for installation), the passport number or marking, brand, date of receipt or manufacture are entered.

Number of copies

The installation act is a “safety cushion” for organizations that install and install various types of equipment, structures, etc. Therefore, the act is usually drawn up in at least two copies. One is needed for the customer, the other for the installation contractor.

If the customer goes to court, the contractor can always prove through an act that the work was at least carried out.

Even if an organization installed material assets on its own, this document must appear in the financial statements to calculate remuneration for the employee who carried out the installation. It is also needed to write off acquired material requirements, followed by adding their value to total value equipment or other property of the organization.

Shelf life

If the audits are completed and there are no disputes, legal or investigative cases regarding the installation, then the act of installing material assets is retained for 5 years.

Often, equipment purchased by a company requires installation. The fact of installation and commissioning of equipment must be documented in a special document, which records all the work performed, completion of installation, and readiness of the equipment for operation.

The act of installing equipment on the foundation

Some types of equipment require not only installation, but also installation on a foundation or other special structures. That is, before installing the equipment, the construction of special structures is required - foundations, walls, etc.

At each stage of preparation for installation of equipment and the installation itself, it is necessary to draw up reports confirming the work performed, which are then stored at the enterprise. Some forms of acts have unified forms approved by the State Statistics Committee. Thus, the act of acceptance and transfer of equipment for installation has a unified form OS-15, and the act of defects identified during installation has a unified form OS-16. However, their use is not mandatory - the company has the right to decide independently whether to develop its own or use standardized forms.

Unified forms supplemented with the necessary details can be used as a basis for developing documents. The forms that will be used in the work must be fixed in the accounting policies of the organization.

Before starting the installation of the equipment itself, if preparatory work is expected in the form of construction or installation of special structures, partitions, foundations, it is necessary to check their readiness. The installation of the equipment itself consists of fixing it to special structures, a foundation, connecting to electrical networks, special control panels, full preparation to work with equipment.

Equipment installation registration

After all work is completed, a special equipment installation certificate is drawn up (we will provide a sample at the end of the article). The certificate will serve as confirmation of completion of the work and the absence of claims from the customer.

It is advisable to include the following information in the act:

Date of drawing up the act (acceptance of equipment installation work);
The composition of the commission that accepted the installation of equipment (indicating the position, full name);
Names identifying equipment data (assigned serial number, marking number, etc.);
Information about the absence of errors or deviations during installation;
Start and completion dates for installation work.

The act should also indicate whether the equipment complies with the project documentation, whether all necessary parts, documents, etc. are included in the kit. If the equipment does not comply with the declared parameters, or there are any deviations, this should be reflected in the document drawn up.

If during the installation of equipment any defects or inconsistencies are identified, it is advisable to draw up a separate report. Such an act has a unified form OS-16 “Act on identified equipment defects”.

The equipment installation certificate is signed by all members of the commission involved in the acceptance of the work performed. As a rule, the commission that accepts the installed equipment may include a representative of the customer company, a representative of the contractor (if installation services were provided by a third-party contractor), and a representative of the construction company (if foundations and special structures were erected before installation). You can download an example of an equipment installation certificate below.