First I should say that the act of depreciation of fixed assets according to the form № OS-4 shall be drawn up by the Commission, which is appointed by the head of the organization. This may include such staff as the accountant, technologist, engineer, and others.
Make an act in two copies, one of which pass to the accounting Department for further consideration, and the second – the person responsible for the safety of the inventoried object.
First, complete the "hat" shape, that is, write the name of the organization completely, for example, the limited liability company "Vostok". Line below to enter the name of structural division.
Right in the form you will see a small sign, it should be filled according to the name, that is, specify information about the debit date, document number. Please note that this information must be filled out in the end.
Then to the left you will see two lines in which to enter information about the material-the responsible person and the basis for the compilation of this form, for example, the order.
After that provide the order number and the date of the actand the depreciation of fixed assets. The line below, write the reason for disposal - for example, physical deterioration.
Next go to fill in a tabular part of the form. To do this you need a technical passport, the inventory card for this object and trial balance (Sal) for accounts 01 and 02.
In the first column specify the name of retiring property, it must match the name specified in the inventory card. Then write the inventory and serial number, date of issue and commissioning.
In the sixth column specify the factMATIC period of use of the basic tools. The following graph complete the OSV under account 01, that is, list the original cost or replacement. In the eighth column enter the amount of depreciation that you can see in WWS account 02. The residual value is the difference between the eighth column and seventh.
The second section of the form fill in the case if the write-off of the main funds still have some working parts which can then be used in the process. Just below the table members must put their signatures.
In the third section of the form specify the expenses which have arisen in the depreciation of fixed assets. For example, the removal, elimination. Summarize below and sign at the head of the organization.
The supervisor must review all data on the first page to approve the form by signing and putting the date.
Note that it is very important to make the act of writing off the asset, otherwise, the tax authorities will regard this operation as a conventional implementation and Donatist VAT and interest.