Property, plant and equipment are assets of an organization that have a useful life of more than one year; they are also not intended for resale and contain tangible form. As a rule, upon receipt or transfer, an act is drawn up (form No. OS-1), which consists of two pages.
Instructions
Step 1
Indicate the names of organizations in accordance with the constituent documents, their legal address, bank details (name of the bank, BIK, TIN, KPP, current account, correspondent account), if available - the name of the structural unit. Write the basis for drawing up an act - it can be an order, a sales contract, an order.
Step 2
A little to your right you will see a small table where you will need to specify the OKUD, OKPO code. Next, indicate the number and date of the document. Also write the inventory and serial number, the date of acceptance and write-off from accounting.
Step 3
On the line below, write the name of the object, and the wording should sound as indicated in the technical passport, for example, "Taiga Lathe". Indicate the location of the property. Write the manufacturing organization of the OS object.
Step 4
Next, fill in table # 1. Indicate the release date of the fixed asset (see it in the technical passport), the date of commissioning and the date of the last repair (you can get information from the inventory card).
Step 5
In the next column, indicate the useful life and the actual life of the OS. Next, write the amount of the accrued depreciation, for this, create a card for account 02. Calculate the residual value using the difference between the original cost and the amount of depreciation, that is, account 01 minus account 02.
Step 6
In table No. 2, indicate the cost at which the object is accepted, the useful life and the method of calculating depreciation.
Step 7
Enter a brief description of the asset item. Next, indicate if the OS requires repair. Sign the act with all members of the commission who accept the property, put the date, signature and seal of the organizations on the first page of the document.
