Actions of the inventory commission during the inventory of fixed assets. Inventory of fixed assets. The procedure for issuing an order for an OS inventory

One way or another, each business entity will face the need to conduct an inventory. The purpose of this check is to establish whether the accounting data correspond to reality. In fact, it is a check of whether the accounting of objects in the enterprise is correct or not. We will figure out how to conduct an inventory and what legal requirements must be met.

To ensure the accuracy of the data accounting and reporting organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

Inventory may be required due to the following events:

• when changing financially responsible persons;
• before drawing up;
• when revealing the facts of theft, abuse or damage to property;
• or liquidation of the company;
• in case of natural disaster, fire or other emergenciescaused by extreme conditions;
• in other cases stipulated by law (Art.12 Federal law dated November 21, 1996 No. 129-FZ "On accounting", hereinafter - Federal Law No. 129-FZ).

Recall that the inventory is governed by the following regulatory legal acts:

• Federal Law No. 129-FZ;
• Accounting Regulations and accounting statements in Russian Federation (approved by the order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, hereinafter - the Regulation);
• Methodological instructions for the inventory of property and financial obligations (approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, hereinafter - Methodological instructions).

Suppose a financially responsible person leaves the company. In this case, an inventory is required. Let's consider what actions the accountant should take.

To carry out the inventory, a permanent inventory commission is created. It includes representatives of the organization's administration, accounting workers, other specialists (for example, engineers or economists).

It's important to know

All property of the organization is subject to inventory: intangible assets, fixed assets, cash and other assets. As well as property rented or taken for storage and property that is not accounted for for any reason.

The head of the company publishes and hands it over to the inventory commission. The order, as a rule, specifies the procedure, which objects are subject to verification, the timing of the inventory of the object, the reason for which it is carried out, the composition of the commission and other information.

Inventory results are drawn up:

• collation statement in the form No. INV-18 ... It reflects the discrepancies between the accounting data and the inventory list. The characteristics of the OS, their passport data, year of manufacture, number are displayed. It is drawn up in two copies, one of which is kept in the accounting department, and the second is transferred to financially responsible persons;
• a summary statement of the results revealed by the inventory, in the form No. INV-26 .

At the end of the article, there is an example of filling out these forms.

Financially responsible person

Verification of the actual availability of property is carried out with the obligatory participation (clause 2.8 of the Methodological Instructions). At the same time, such employees give receipts that by the beginning of the inventory all expenditure and receipts for the property were handed over to the accounting department or transferred to the commission and all values \u200b\u200breceived on their responsibility were capitalized, and the retired ones were written off at expense (clause 2.4 of the Methodological Instructions).

Fixed asset inventory rules

a)the presence and condition of inventory cards, inventory books, inventories and other registers for analytical accounting;

b)availability and condition technical data sheets or other technical documentation;

in) availability of documents for fixed assets leased or accepted by the organization for lease and storage. In the absence of documents, it is necessary to ensure their receipt or execution.

During the inventory of fixed assets, the commission inspects the objects and enters their full name, purpose, inventory numbers and main technical or operational indicators in the inventory.

When making an inventory of buildings, structures and other real estate, the commission checks the availability of documents confirming the presence of these objects in the ownership of the organization.

The availability of documents for land, reservoirs and other objects of natural resources owned by the organization.

If errors are detected in the accounting registers for inventoried fixed assets, it is necessary to indicate this in. The inventory also includes information on objects that are not registered.

For example, the following information is indicated for such objects:

• by buildings - purpose, basic materials from which they are built, volume, total usable area, number of floors (without basements and semi-basements), year of construction;
• on bridges - location, materials used and dimensions;
• on roads - type (highway, profiled), length, coating materials, and width of the road. Depreciation is determined by the actual technical condition of objects with the reflection of this data in the relevant acts.

Fixed assets are entered in inventories by name in accordance with the direct purpose of the object. If an object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its direct purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission determines that the work of a capital nature (for example, the addition of floors or the addition of new premises) or the partial liquidation of buildings (for example, the demolition of individual structural elements) are not reflected in the accounting records, it is necessary to determine the amount of increase or decrease book value object and provide data on the changes made in the inventory.

For fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory. It indicates the time when the object was put into operation and the reasons that led to its unsuitability (damage, complete wear and tear, etc.). In a separate inventory, the commission also indicates the fixed assets that are in custody and leased.

Special rules

By general rule inventory of property is mandatory before the preparation of annual financial statements (except for those objects, the inventory of which was carried out not earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years (clause 27 of the Regulation).

The leased property continues to be the property of the lessor. During the lease term, it is recorded on the lessor's balance sheet. The inventory committee must determine the types of fixed assets leased out, their quantity and value.

Capitalization of fixed assets identified during inventory

In accounting, fixed assets that were identified during the inventory are accounted for at the current market value and are reflected in the debit of the fixed assets account in correspondence with the profit and loss account as other income (clause 36 of the Methodological Guidelines for the Accounting of Fixed Assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Concerning tax accounting, then the cost of fixed assets identified during the inventory period is included in non-operating income. This provision is fixed. At the same time, they are accepted for accounting at market prices and are subsequently depreciated. This opinion is expressed by officials of the financial department in letters dated June 10, 2009 No. 03-03-06 / 1/392, dated June 6, 2008 No. 03-03-06 / 4/42.

If it is detected during the inventory, then it can be reflected in one of the following ways:

• in non-operating expensesif the guilty person is not found (as of the date of receipt of the relevant documents from the state authorities on the absence of guilty persons ());
• in non-operating expenses, if the guilty person is found. However, at the same time, it is necessary to reflect the returned shortage in non-operating income.

Accounting

The identified surplus of fixed assets is reflected in the accounting by the following entry:

DEBIT 01 CREDIT 91-1

Fixed asset is capitalized.

In case of a shortage of fixed assets, the postings look as follows (if the guilty person has not been identified):

DEBIT 02 CREDIT 01

Depreciation for missing fixed assets was written off;

DEBIT 94 CREDIT 01

Decommissioned residual value OS;

DEBIT 91-2 CREDIT 94

The shortage is reflected in other expenses. If the guilty persons are identified during the shortage, then the postings will be as follows:

DEBIT 73 CREDIT 94

The shortage was written off at the expense of the perpetrators;

DEBIT 50 CREDIT 73

The employee paid off the amount owed.

Example

In the company "Astra", which sells computer office equipment, in connection with the dismissal of the warehouse manager I.I. Ivanova carried out an inventory. As a result of the actions carried out, it was discovered:

Surplus - a laptop worth 45,000 rubles;

Shortage - a printer worth 45,000 rubles.

How to fill out the inventory list of fixed assets (form No. INV-1) and a comparison sheet of the results of the inventory of fixed assets and intangible assets (form No. INV-18) ( download example)

Yu.L. Ternovka, expert editor

Practical accounting

A universal berator, which contains complete and reliable information about the accounting rules. Comprehensive information about the work of the company from creation to distribution of profits.

Organization ( general system taxation) discovered in the course of the inventory an unaccounted item of fixed assets. Experts from the Legal Consulting Service GARANT told how to reflect in the accounting and correctly commission such an object.

Accounting for fixed assets discovered during inventory

Clause 1 of Art. 11 of the Federal Law of 06.12.2011 No. 402-FZ "" (hereinafter - Law No. 402-FZ) it is determined that assets and liabilities are subject to inventory. According to the cases, the timing and procedure for conducting the inventory, as well as the list of objects subject to inventory, are determined by the economic entity, except for cases compulsory inventory. Mandatory inventory is established by the legislation of the Russian Federation, federal and industry standards - see (hereinafter - Regulation No. 34n).

During the inventory, the actual presence of the corresponding objects is revealed, which is compared with the data of the accounting registers ().

The procedure for conducting an inventory by organizations is established by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved (hereinafter referred to as the Methodological Instructions).

Based on the results of the inventory, during which surpluses and (or) shortages of property were identified, collation statements are drawn up, which reflect the discrepancies between the indicators according to the accounting data and the data of the inventory lists ().

Fixed assets, material assets, cash and other property in surplus are subject to capitalization and crediting, respectively, to the financial results of the organization ().

So, the accounting procedure for fixed assets is regulated (hereinafter - PBU 6/01). As a result, an asset is accounted for as a fixed asset if four conditions are met simultaneously:

• the object is intended for use in the production of products, in the performance of work or the provision of services, for the managerial needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use;
• the object is intended to be used for a long time, i.e. a term exceeding 12 months or a normal operating cycle if it exceeds 12 months;
• the organization does not imply the subsequent resale of this object;
• the object is able to bring the organization economic benefits (income) in the future.

Fixed assets are accepted for accounting at their initial cost ().

The procedure for determining the initial cost of fixed assets identified as a result of the inventory is not defined in PBU 6/01. This procedure is established by other regulatory legal acts.

The current market value means the amount money, which can be obtained as a result of the sale of the specified asset at the date of acceptance for accounting. When determining the current market value, data on prices for similar fixed assets obtained in writing from manufacturing organizations can be used; information on the price level held by the state statistics authorities, trade inspectionsas well as in the media and special literature; expert opinions (for example, appraisers) on the value of individual items of fixed assets ().

Term useful use the object discovered during the inventory is determined by the organization independently when it is accepted for accounting (). When determining the useful life in accounting, an organization has the right, but is not obliged to be guided by the Classification of fixed assets included in depreciation groups, approved.

That is, the accrual of depreciation with reflection on the debit of cost accounting accounts (20, 26, 44) in correspondence with account 02 "Depreciation of fixed assets" starts from the first day of the month following the month in which the found objects were taken into accounting, and until the cost of these objects is fully paid off or they are written off from the accounting records.

Fixed assets identified during inventory in tax accounting

The cost of surplus property identified as a result of the inventory is recognized as non-operating income () for profit tax purposes.

At the same time, the Tax Code of the Russian Federation does not contain special rules governing the procedure for reflecting income in tax accounting from the value of property revealed as a result of an inventory. Analyzing the provisions and, we can conclude that in tax accounting, income from the property identified in the course of the inventory is reflected on the date the property is accepted for accounting.

In this case, the information on prices must be confirmed by the taxpayer - the recipient of the property (work, services), either by documents or by independent evaluation... The specialists of the Ministry of Finance of Russia also note that the assessment of the value of the property revealed during the inventory should be carried out taking into account the specified point and reflected in tax accounting in a manner similar to the procedure established for accounting purposes on the date of the inventory (, o,).

For the purposes of taxation of profit, depreciable property is also recognized as property that is owned by the taxpayer (unless otherwise provided), is used by him to generate income and the cost of which is repaid through depreciation. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles ().

The procedure for starting the accrual of depreciation on objects of depreciable property is established, where it is indicated that the accrual of depreciation on objects of depreciable property, including fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, starts from the 1st day of the month, following the month in which this object was put into operation, regardless of the date of its state registration.

Lazukova Ekaterina, expert of the Legal Consulting Service GARANT, professional accountant

The article discusses:

• the procedure for preparing for the inventory;
• cases;
• the timing of its implementation;
• documenting.

In a short form, we will consider the nuances of an inventory of settlements, cash, as well as certain types of property (fixed assets and goods and materials).

Cases, terms and procedure for taking inventory

Inventory is a check of the availability of the organization's property and the state of its financial obligations as of a certain date by reconciling actual data with accounting data.

Cases, terms and procedure for conducting an inventory, as well as a list of objects subject to inventory, are determined by the subject independently, with the exception of the mandatory inventory taking as provided for by law, federal and industry standards (Article 11 of the Federal Law of 06.12.2011 N 402-FZ).

Stages of the inventory

General scheme of the inventory

Preparing for inventory

The head of the organization must approve the personal composition of the inventory commission (including the chairman). For this, it is necessary to prepare an appropriate order (decree or order).

The inventory commission should include:

• representatives of the organization's administration;
• accounting service employees;
• other specialists (engineers, economists, technicians, etc.)

Before the inventory started:

• The MOL must confirm that all expenditure and receipt documents for the property have been transferred to the inventory commission;
• the chairman of the commission must register all expenditure and receipt documents marked "before inventory on" __________ "(date)" (for accounting, this is the basis for determining the balances of property according to accounting data);
• the head of the organization must create all conditions that provide a complete and accurate verification of the actual availability of property in a timely manner.

The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.

Taking inventory

MOL must be present at the inventory without fail.

The actual presence of property in the inventory is determined by compulsory counting, weighing, measurement.

If the property is stored in the supplier's intact packaging, the actual quantity can be established based on a sample estimate (recalculation) of a portion of this property (i.e., several packages may be selectively opened for inspection).

It is allowed to make an inventory of bulk materials by technical calculations and measurements.

When inventorying a large number of valuables by weighing, the MOL and one of the members of the commission keep records in separate sheets. Then the data is verified and the result is indicated in the inventory list.

If the inventory is carried out before the preparation of the annual financial statements, then the property that was checked after October 01 current year, is not subject to additional recalculation. The data of the already conducted reconciliation is used.

During the inter-inventory period, the company has the right to conduct sample inventories.

Registration of inventory results

The results of the reconciliation of actual and accounting data are reflected in the inventory lists or inventory acts (drawn up in at least two copies).

The organization must approve the forms primary documents in accounting policy, incl. documents for the inventory. 1C uses uniform forms... So, for example, the result of an inventory of inventory items will be reflected in the INV-3 form.

Inventory should include the following:

• the name of the objects to be checked;
• the amount of property (in units of measurement taken into account);
• the total amount in physical terms (regardless of the unit of measurement in which the property was taken into account);
• the number of serial numbers of material values \u200b\u200b(in words, on each page);
• mark on checking prices, taxation, results;
• signatures of members of the commission, chairman, MOL;
• confirmation of the MOL (the inventory was carried out in his presence, there were no absent members of the commission, there are no complaints about the inventory).

If there are blank lines on the last pages of the inventory list, then dashes are indicated.

Correction of inaccuracies in the inventory is made by strikethrough. The correct data is indicated above the incorrect entry. All members of the commission, as well as the MOL, must put their signatures next to the correction of the error.

If a discrepancy between the accounting and actual data is revealed, a Collation Statement is drawn up, for example, in the form INV-19.

Assessment of the objects identified during the inventory is made according to market prices, and the degree of wear is based on the real technical condition of the object.

Property in custody or lease (for the balance sheet) is also subject to verification during inventory.

Features of the inventory of certain types of property

OS inventory

During the inventory of fixed assets, the inventory list (form INV-1) indicates:

• full name;
• appointment;
• inventory numbers;
• main technical indicators;
• factory stock number.

When taking an inventory of real estate, the commission checks the availability of documents that confirm the ownership.

In case of discrepancies between the accounting and actual data, the commission includes the correct technical indicators in the inventory.

OS are included in the inventory by name according to their intended purpose. As a result of modernization, the functions of the facility may change. In this case, the new purpose of the OS is reflected in the inventory.

OS unsuitable for use are included in a separate inventory, which indicates:

• commissioning date;
• the reasons why the OS cannot be used in work.

Inventory of goods and materials

If goods and materials are stored in different rooms, then the inventory is carried out sequentially at the storage locations. After the completion of the inventory of any part of the inventory, access to the premises should be limited until the entire reconciliation of inventory is completed.

If goods and materials arrive at the warehouse during the inventory, then information on them is entered into a separate inventory, which indicates:

• name;
• quantity;
• price and amount;
• the date and number of the receipt document (the chairman of the commission must register the receipt documents marked “after inventory“ __________ ”(date)”);
• supplier name.

With a long-term inventory of goods and materials, MOLs can be released in the presence of members of the inventory commission (with the written permission of the head and chief accountant). Information on such goods and materials is reflected separately in the inventory "Goods and materials released during the inventory."

The inventory commission must check the data on goods and materials, which:

• on my way;
• are in the warehouses of other organizations (in custody);
• shipped but not paid;
• are not accountable to the MOE.

In some cases, during the inventory, it is allowed to use group inventories (low-value, wearing out goods and materials, etc.). Low-value goods and materials that have become unusable, but were not taken into account in the company's expenses, are not included in the inventory. For them, an act is filled out indicating:

• operating time;
• reasons for inadequacy;
• the possibility of using for economic purposes.

The container is indicated in the inventory by:

• mind;
• intended purpose;
• quality condition:
  • new;
  • previously used;
  • in need of repair.

Inventory of calculations

Inventory of calculations is to check the validity of the amounts on the accounts. Are subject to verification:

• 60 "Settlements with suppliers and contractors";
• 62 "Settlements with buyers and customers";
• 63 "Provisions for doubtful debts";
• 66 "Settlements for short-term loans and borrowings";
• 67 "Settlements for long-term loans and borrowings";
• 68 "Calculations of taxes and fees";
• 69 "Calculations for social insurance and provision ";
• 70 "Payments to personnel on remuneration";
• 71 "Settlements with accountable persons";
• 73 "Settlements with personnel for other transactions";
• 75 "Settlements with founders";
• 76 "Settlements with various debtors and creditors";
• 79 "On-farm settlements".

The check evaluates the correctness of calculations, the presence of a balance and the reasons for its formation.

In order to assess how correctly the turnovers on the settlement accounts are reflected, it is necessary to verify the indicators in the reconciliation act received from the counterparty with the verified credentials.

Overdue debt limitation period, and other debts that are unrealistic for collection are written off separately for each obligation by order of the head.

Inventory of funds

The inventory of the cash desk is carried out taking into account the provisions of the Ordinance of the Bank of the Russian Federation of 11.03.2014 N 3210-U.

When taking stock of the cash register, the following is recalculated:

• cash (hereinafter referred to as DC);
• valuable papers;
• monetary documents:
• stamps;
• state duty stamps;
• promissory notes;
• vouchers to rest homes (sanatoriums);
• air tickets;
• other monetary documents.

Inventory on the current account is carried out by reconciling the balances on the accounting accounts with the data specified in the bank statement on the corresponding date.

Inventory of assets that do not have a tangible form

When taking inventory of intangible assets, the commission checks:

• availability of documents confirming the organization's rights to use it;
• correctness and timeliness of reflection intangible assets in balance.

When taking stock of financial investments, the commission checks the actual costs for securities and other attachments. Estimated:

• correctness of securities registration;
• the reality of the value of the recorded securities;
• timeliness and completeness of reflection in the accounting of income received on securities;
• the actual availability of securities is compared with the accounting one.

The inventory of securities is carried out simultaneously with the inventory of the DS at the cash desk.

The unified form of the inventory list INV-16 is designed to reflect data on securities. It states:

• name;
• series and number;
• nominal and actual value;
• expiration date;
• total amount.

If, at the time of the inventory, the securities are stored in specialized organizations, then the balance of the corresponding accounting accounts is checked against the data specified in the statements.

In addition to the above, the inventory committee should check financial investments in authorized capital third parties, as well as company loans (if any).

Inventory accounting

The inventory can result in:

• surplus - the excess of the actual quantity of goods and materials over the accounting data;
• shortage - a physical shortage of goods and materials, a discrepancy between the actual amount of goods and materials and accounting data.

The way in which the results of the inventory are recorded depends on various factors.

If you are a subscriber of the system "BukhExpert8: Rubricator 1C Accounting", then read the additional material

Fixed asset inventory - documenting and conducting - is not as easy a task as it sounds. In this article, we will talk about the order in which the OS inventory is carried out, what documents are used to document its results, and what needs to be done if discrepancies between the credentials and the actual presence of the OS are identified.

The procedure and timing of the inventory of fixed assets

• when selling fixed assets;
• renting them out;
• the acquisition of a state or municipal unitary enterprise;
• change of financially responsible persons;
• revealing the facts of theft;
• the onset of natural disasters or fires;
• reorganization of the company;
• before drawing up the annual financial statements (at least once every 3 years, library funds - once every 5 years).

Documenting the inventory of fixed assets is carried out using unified or developed by the organization itself and enshrined in its order on accounting policy forms.

Each document is drawn up in two copies, one of which is transferred to the accounting department, the other to the financially responsible person.

The procedure for issuing an order for an OS inventory

• location of the inventory;
• start and end dates;
• chairman and members of the commission;
• the extent to which inventory objects are covered;
• the reason for the inventory;
• deadlines for submitting documents to the accounting department.

The order is registered in the register of orders for inventory INV-23, approved by Resolution 88 and handed over to the chairman of the commission signed by him.

• inventory cards for fixed assets (form OS-6), other accounting registers for fixed assets and the correctness of the data entered in them;
• technical passports;
• documents for the receipt or lease of fixed assets.

Registration of a statement of inventory

• appointment,
• efficiency,
• inventory numbers,
• external condition,
• absence of any visible defects.

• basic building material,
• number of storeys,
• total and useful area,
• year of construction, etc.

For plantings - presence and age.

The same type of fixed assets received at the same time are indicated in the statement taking into account quantitative indicators.

All revealed data are entered by the members of the commission into the inventory list INV-1, approved by Resolution 88, or an independently developed form.

What is a collation sheet for?

All identified discrepancies between them are entered in the collation sheet of the results of the inventory of fixed assets INV-18, approved by Resolution 88, or a similar form developed by the organization.

All unaccounted objects are registered by the commission, and the necessary corrective entries are made for incorrectly reflected assets.

Newly identified objects are registered at the current market prices. The wear rate of an object is determined taking into account its actual state. These changes are formalized by the internal acts of the enterprise.

When revealing the facts of modernization or liquidation of fixed assets that were not reflected in the accounting, adjustment entries are made in it, reflecting an increase or decrease in their book value.

For objects that, as a result of the modifications carried out, have changed their technical characteristics, new data are entered into the inventory.

For fixed assets that are out of order and cannot be restored, as well as for objects that are leased or in custody, additional inventories are drawn up.

Those OS objects for which no discrepancies were found are not reflected in collation lists.

How to draw up an act based on the results of the inventory

The enterprise can develop the form of the act independently or use the form approved by the order of the Ministry of Finance dated 03.30.2015 No. 52n, the form according to OKUD 0504835.

Note!Despite the fact that this form was developed for institutions and state authorities, there is no prohibition on its use by other entities.

• composition of the commission;

When filling out this form, indicate:

• composition of the commission;
• financially responsible person;
• days of the beginning and end of the inventory;
• numbers and dates of statements, acts and collation inventories.

Attached to the act are: statements, collating inventories, explanatory notes of financially responsible persons.

Registration of the minutes of the final meeting of the commission

The final meeting of the commission is not mandatory, but the minutes of its meeting are accepted by the court as evidence of damage to the organization.

The order and timing of the commission meeting are prescribed in the order on the company's accounting policy.

Based on the results of the meeting, a protocol is drawn up, which records:

• the results of the work done;
• the reasons for the discovered inaccuracies;
• the conclusions reached by the commission;
• proposals for eliminating the identified deficiencies.

Decisions made by the head of the enterprise are drawn up by order and reflected in the statement of results, revealed by the inventory INV-26, approved by the decree of the State Statistics Committee of the Russian Federation of 27.03.2000 No. 26 or its analogue developed by the company independently.

Inventory of fixed assets is one of the forms of verification, as a result of which the quantity and current financial condition of the property is revealed. We will tell you how to conduct an inventory, and what documents are used to document the results.

What is fixed asset inventory

First of all, it is necessary to understand the question of what is an inventory of property assets. This is a procedure for reconciling accounting data with the available assets of the organization.

The inventory of fixed assets is legally regulated by Federal Law No. 402 dated 06.12.2011, methodological instructions for inventorying property and financial obligations enshrined in the Order of the Ministry of Finance No. 49 dated 13.06.1995 and the regulation on maintaining accounting, approved by Order of the Ministry of Finance No. 34n dated 29.07.1998.

When to conduct

The inventory of fixed assets is authorized at the institution every 3 years (clause 1.5 of the Methodological Guidelines). The library collection is checked every 5 years. The procedure and timing are fixed in the accounting policy of each organization.

It is best to carry out reconciliation at the end of the reporting period, immediately before the preparation of the annual financial statements, with the exception of a number of cases requiring immediate verification:

• emergency;
• sale or lease of assets;
• reorganization, liquidation of the institution;
• detection of loss, theft and damage of fixed assets;
• appointment of a new head of the institution or financially responsible person.

How to take inventory

Both the property owned by the organization and the equipment received on the basis of lease (storage) rights, which is at the disposal of the company, are inventoried. Verification in the company should be carried out directly at the address of the actual location of the fixed assets. The procedure must be attended by the person in charge of the organization and the head in the event of collective financial liability.

There are three generally accepted stages in the inventory of fixed assets.

Stage 1 - execution of an order (INV-22) on conducting an inventory, determining its timing and audited assets of the organization and forming an inventory commission. Members are appointed and approved by the management. Typically, the commission includes representatives of the accounting department, employees responsible for fixed assets and a manager. All members of the commission must be present during the inspection.

Before the start of the procedure, all members of the commission receive for examination consolidated documentation and reports on the condition of fixed assets in the institution, in which it is necessary to mark the date, indicating "before the inventory on ____". They check the documents establishing the ownership of the property, current accounting data, technical registers.

Stage 2 - carrying out the procedure. All information obtained during the reconciliation is indicated in the INV-1 inventory. The commission must reflect in the act the name of the objects, the inventory number of fixed assets and the current physical condition and the actual amount of the fixed assets. If equipment or transport is checked, then it is necessary to enter the data of the technical passport:

• factory number;
• year of manufacture;
• power level.

If fixed assets at the time of the inspection are absent in the institution for a functional reason, then reconciliation is carried out until the moment of the temporary absence of the object.

Download a sample of filling out a fixed asset inventory to make your job easier.

Stage 3 - identification of inconsistencies in the reconciliation results and accounting data. Based on the results of the check, it is necessary to draw up a statement INV-18, in which all changes and discrepancies indicated by the members of the commission in the inventory list are entered. INV-18 is formed in two copies, signed and transferred to the accounting department and the financially responsible person. Responsible employees must submit to the members of the commission for consideration an explanatory statement, in which the reasons for the resulting inconsistencies will be stated.

If any property objects were under repair during the inventory, then for them it is necessary to draw up a statement INV-10 and enter information on the value of assets and repair costs into it. For objects that are leased (in storage), a separate sheet is also drawn up, which indicates the documents confirming the legal fact of lease (storage) of the responsible organization.

A separate register is formed for those objects that are not used in the activities of the institution due to the impossibility of their restoration. It is necessary to indicate in the inventory the date of commissioning of such OS and the technical features for which the actual use of the equipment is impossible.

How to reflect inventory in accounting

Accounting records are formed based on the established results of the inventory reconciliation. Upon the fact of the inventory check, either surplus or shortage may be revealed.

When reflecting the results and drawing up the final entries, the accountant should be guided by clause 28 of the Order of the Ministry of Finance of Russia No. 34n dated July 29, 1998.

Under surplus in in this case a situation is understood when property objects at the date of reconciliation are reflected at the current value of this asset in the market. The revealed price refers to financial results, namely: profits included in other income from commercial companies, or income for non-profit organizations.

The shortage revealed by the results is of two types:

1. Shortage within the framework of natural loss. When it is detected, the monetary value is recorded either on costs or on distribution costs.
2. Lack in excess of natural loss. In the course of reconciliation, the guilty employees are found and such a shortage is attributed to specific individuals. However, there are situations when it was not possible to find the persons due to whom the shortage was formed, therefore, there is no possibility to collect debt obligations by a court decision. Then the amount of the deficiency is written off as a loss (financial result) for commercial firms. Non-profit organizations write off losses as expenses.

According to Art. 138 of the Labor Code of the Russian Federation, the withholding of the identified amounts of deficiency from the guilty employees cannot exceed 20% of wages per month.

If, during the audit, the commission found unaccounted property objects, then they should be carried out at the current market value on accounting accounts for fixed assets (clause 36 Methodical recommendations - Order of the Ministry of Finance of Russia No. 91n dated 13.10.2013).