Certificate of assets availability sample. What documents are needed to appraise an apartment and what does a certificate of the book value of a property look like, a sample document. Why do I need a statement of book value

Help about book value fixed assets shows their value according to accounting data for a particular date. It is not a required form. accounting statements, but may be of interest to a certain circle of users.

Fixed assets belong to the category of capital investments of the organization. They have a lower degree of liquidity than, for example, working capital, and show the property and financial situation of the company.

Information on the book value of fixed assets can be used for internal analysis of the company's solvency, for management accounting purposes, and also be provided for consideration to third-party users - investors, credit institutions, insurance companies and others. Fixed assets can act as collateral for commercial transactions.

Where can I find the book value statement form?

The form of the statement on the book value of fixed assets is not approved at the legislative level. This means that you can use any form of this document. Recall that business entities have the right to develop the forms of some documents based on their needs and the characteristics of their activities. Therefore, the company can also approve the form and type of this document on its own, securing it with an appropriate order.

Fixed assets in the reference can be listed by name (if their number is small) or dividing into groups: non-residential buildings, machines, inventory and equipment for production needs, and so on.

You can see an example of drawing up such a certificate on our website. We offer 2 options for the design of this document.

Outcome

A statement of the book value of fixed assets is an optional document when submitting financial statements. It contains information about the value of fixed assets, which are on the balance sheet of the organization. Therefore, the certificate may be of interest to potential investors, banking and insurance organizations. The certificate of the book value of the assets of the enterprise is filled in any form due to the absence of a legally established form of the form.

Various life situations and some emerging problems require citizens to confirm certain facts that have taken place earlier with appropriate reliability.

For example, a certificate of the cost of a product that was purchased earlier can confirm the spending on the purchase of exactly the amount indicated in other documents, or it is this amount that the buyer declares orally.

Who gives a certificate of the value of the goods

Depending on what such a supporting document is required for, a certificate can be obtained:

1. At the seller or manufacturer of the goods.The person who sold the goods at a certain price, like no one else, can confirm and document the declared amount.

In addition, since services rendered for a fee are also a full-fledged product, the service provider can confirm its cost in the form of a certificate.

A certificate from the seller must contain the details of the outlet, an indication of the value of the goods, possibly some other evidence of the indication of this exact amount, for example, a copy of the invoice or invoice indicating the price of the goods, the seal of the trade organization, if any;

2. Experts. An expert can also estimate the cost of a product and provide an appropriate certificate if an independent assessment of a product or service is required. It should be noted that the expert assessment of the cost will depend on the averaged data for such goods or services.

The cost of the goods may vary depending on specific factors and expert information is needed, mainly when in disputes between the parties there is a deliberate and mercenary overstatement or understatement of the value of something.

The need for a certificate of the cost of goods

The expert certificate is given in the form of a detailed conclusion with substantiation of the factors that allowed the experts to indicate exactly such a cost as real. Contacting experts is a forced measure, since the cost of the goods or services in dispute must be indicated in the documents formalizing the relationship.

For this, a legal requirement has been put forward for the obligatory indication of the contract price in commercial transactions. A certificate of value is needed only when the legal relationship around the thing has been established, but the real value of the item cannot be established without contacting third parties, and this is an obvious flaw in drawing up a civil contract.

Such information is required not only to resolve any disputes. It is quite possible to request such a document as justification of spending on a business trip, for example, or confirmation of purchase for your own money for the needs of the enterprise. In the latter case, expenses are reimbursed based on the certificate.

Below is a standard form and a sample certificate of the cost of the goods, a version of which can be downloaded free of charge.

A sample certificate of the book value of assets reflects the current price value of the property funds of the institution on the balance sheet. It contains information on the valuation of the organization's current and non-current assets. That is why it is necessary in situations where the activities of the organization are directly related to the determination of the indicator of the book value of assets (BSA).

Such a financial document can be requested by internal and external users of financial statements, such as:

• founders - to get acquainted with the current financial situation of the enterprise;
• investors, insurance and credit organizations - to check the solvency and stability of the institution in order to make further decisions regarding the investment of funds.

For large organizations, a register may be needed to recognize the scale of a transaction (BSA is an indicator of determining a large transaction). Or to confirm the need to conclude an agreement.

How to fill

There is no unified or legally approved format for this document. A statement of book value is not required to be filled in as part of periodic or final financial statements. Each enterprise decides on the form (template), content, timing and frequency of register preparation independently, prescribing these local norms.

Thus, the statement of book value is generated in free form. For the most complete reflection of information in the document, you can include the following information:

• details of the register itself, number, date and place of compilation;
• organizational information about the institution - name, TIN, KPP, address, form of ownership, organizational and legal form;
• reporting period;
• tabular section: the cost estimate of the property values \u200b\u200bof the organization with a breakdown of all types of assets owned by the institution.

It will not be a violation to draw up a form in an abbreviated version - in the form of an ordinary letter, reflecting the indicators of circulating and non-circulating objects for the reporting period (at the beginning and end of the year).

A certificate of the book value of assets (you can find a sample of drawing up below) is not a required document for registration. It is used by enterprises in the preparation of analytical summary reports in management accounting. In some cases, such a form may be required to increase confidence in the company on the part of counterparties or credit, insurance institutions.

On the basis of the balance sheet, one can judge the level of the company's solvency, its attractiveness to third-party investors. Each organization independently decides how often to generate information on the book value of assets, in what format and how the template should look.

Statement of book value of assets: structure and procedure

For reference, enterprises can create tabular forms, develop text templates. The main task is to reflect all the assets of the company of non-current and circulating type. In the certificate, they must be shown in value terms in a single currency. For clarity, it is recommended to provide data as of the beginning of the analytical accounting period and the date of its completion. This will allow you to see the change in solvency, to trace the dynamics of improvement or deterioration in the liquidity of the company's resources.

A certificate of the book value of assets (a sample can be created on the basis of the following, since there is no legal form established by law) may look like a line-by-line decoding of the composition of circulating and non-circulating funds. It is imperative to display the totals for different types of assets and compare them. If the results of the analysis show an excess of the cost of working resources over non-working resources, this indicates a good level of the company's solvency.

The help should provide columns for such information:

1. The name of the document type.
2. Information identifying the organization whose activities are being analyzed.
3. Date of registration of the document and place of its preparation.
4. If the purpose of preparing the reference material is to satisfy the request of the counterparty or potential investor, then the form must indicate to whom the information is provided and on what grounds.
5. The period for which the data are provided (a mandatory element to assess the relevance of the information).
6. Valuation of different types of assets owned by the company.
7. Breakdown of assets and totals by category of objects.

The completed statement of the book value of assets is signed by the chief accountant and the company's management. The use of a facsimile signature for such documentation is not desirable. The balance sheet can be issued on letterhead. Paper size - as for all documentation - A4. Registration of the certificate when issuing it to third parties must be carried out in the journal of outgoing documentation. At the time of registration of the document in the internal journals, the certificate number, date and the person to whom the form was transferred are indicated. The recipient must confirm the fact of transferring the certificate to him with his signature. The balance sheet can be prepared in one copy or with certified copies if there are several users of analytical information.

The fixed assets are the tools that the company uses for a certain period. It must be at least one year old. However, the equipment cannot be intended for resale.

Fixed assets are necessary for the company to obtain economic benefits. The assessment of the result is made on the basis of the period of use, taking into account the benefits.

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Control over fixed assets is carried out in accordance with the regulation on accounting... Various documents can be prepared as part of the procedure. One of them is an accounting statement of fixed assets.

Why and when you need it

The accounting statement on fixed assets is prepared to reflect the cost of the tools used in the course of work on reporting date... Its creation is not necessary for every firm. But when drawing up the document, you can analyze the effectiveness of the use of equipment.

Fixed assets are a capital investment in an enterprise. Their liquidity is less than that of working capital. On the basis of such a fund, the property and financial nature of the company's activities is assessed.

You can use the reference, which reflects the book value, for:

• analysis within the company to assess the company's solvency;
• third party reviews (investors, lenders, insurers).

Fixed assets can be pledged upon signing commercial agreements.

The document reflects the residual value of funds according to balance sheet data.

Therefore, it is necessary for:

• analysis of the composition and condition of funds that are not in circulation;
• confirmation of the calculation of income tax;
• insurance and investment, lending companies.

The document is formed on a specific reporting date. To obtain the final amount, the actual expenses for the acquisition and production of funds are added. Subtract from the resulting number.

Even with full depreciation wear, the agent remains on, as it is used in the course of activity.

Therefore, their certificates are excluded only those items that:

• sold;
• outdated and subject to write-off;
• transferred to other firms;
• do not generate income.

main parameters

There are several main parameters by which the condition of fixed assets is assessed. They must be correctly reflected in the balance sheet. Depending on the type of product, its assessment and method of acquisition may vary.

Indicators in the balance sheet

Fixed assets are considered to be more than 40,000 rubles. When writing them in balance sheet, it is imperative to consider depreciation.

The balance sheet line 1150 reflects the balance information on fixed assets. They need to be generated according to DT 01 as of the final date of the reporting period. When calculating the balance, you must use KT 02.

When purchasing equipment or making changes to fixed assets, their cost may increase. In this case, it is necessary to prepare a balance sheet supplement indicating the increase. The revaluation procedure is possible once a year.

To change the price, the replacement value of the asset must be indexed. It is also possible to recalculate to actual prices. The difference is increasing due to the additional capital.

When a fixed asset becomes unusable, you will need to write it off. Residual value can increase other business expenses.

The price for which the primary asset is purchased is made up of an appraisal obligation based on disposal costs and the cost of dismantling the liquidated asset.

It is necessary to reflect the cost in the balance taking into account several categories:

• market price is indicated on land and buildings;
• it is important to take into account the market and replacement cost when specifying vehicles, equipment with the reflection of repair costs;
• for other categories of property, plant and equipment, the final cost after the repair is used.

The fixing of prices in the documentation is carried out according to the indicators that are available when the funds are issued. The market value is taken into account when recording the fixed assets used to pay for goods.

It is important to correctly reflect in the balance sheet the revaluation of funds:

• The first changes represent the residual values \u200b\u200bof fixed assets. They are included in the revaluation balance.
• Monetary markdowns are registered in the cash register of the company for the period taken as the reporting period. Funds are reflected in special accounts for the depreciation of non-negotiable assets and investment.
• If the need arises, the revaluation can be repeated based on the cost of fixed assets. It is important to do it once or twice a year.

Classification and assessment

Fixed assets can be accounted for when:

• using them in the course of the enterprise's activities for the performance of work, the provision of services or management;
• application for more than a year;
• counting on further income generation;
• the lack of their transfer for sale.

Among the fixed assets are buildings and structures, machinery, equipment, instruments, machinery, transport, tools and other objects for the implementation of the enterprise. They also include capital investments in improving land resources and renting premises and equipment.

To ensure accounting and control over the safety and consumption of fixed assets, each object receives an inventory number. He remains with him throughout the entire service life. Even after a write-off, this value cannot be assigned to another product for five years.

Accounting is carried out by the accounting department of the company on inventory cards. They are grouped in a card index according to the main classification criteria and structural units.

Each object must be evaluated taking into account some indicators.

Among them are:

• useful life;
• depreciation calculation option;
• lack of amortization wear;
• individual characteristics.

The indication of the leased funds is carried out on the off-balance sheet using inventory cards.

Fixed assets begin to be accounted for after purchase, manufacture or contribution to the authorized capital. Rubles are used as currency for all objects, including those that were purchased in foreign currency (recalculated).

The original cost cannot be changed. This can be done only when carrying out additional equipment, reconstruction, completion. Also, objects can be overvalued up or down. All data refer to the additional capital of the organization.

With capital investments after additional equipment, reconstruction, funds are written off to the company's debit accounts. The amount on the additional capital account will grow, and own sources will decrease.

Acquisition methods

Fixed assets can come into the presence of an enterprise in several ways. Most often they are purchased for a fee. In this case, the actual cost to the company for the purchase, construction or manufacture of implements is estimated. The construction can be carried out by building new or expanding old objects.

Construction is carried out by contractors and in an economic way. In the first case, the debiting is made from account 08, where fixed assets, sub-account 4 for the acquisition of fixed assets through contractors.

When using the second method, the indication is made on account 08-3, reflecting the construction of objects. It takes into account the salaries of employees, the cost of materials and inventory in accordance with wear and tear, equipment and other costs.

You can purchase funds on the basis of an exchange agreement. Legal or individuals can sign agreements on the transfer of property in exchange for another. After the fulfillment of obligations, fixed assets are accounted for in the same way as the execution of the purchase and sale agreement.

In case of gratuitous donation, the value of funds is taken into account at the time of posting. It is formed on the basis of market indicators. Shipping costs are capital and add to the value of the property. If transmitted vehicles, then tax is not charged.

Fixed assets donated by other persons on a gratuitous basis are registered in account 98 subaccount 2. When depreciated, they become non-operating income.

What does the accounting statement of fixed assets consist of?

Accounting certificate is a document reflecting the condition of fixed assets. The main thing that every accountant should remember when forming a document is the details of accounting and receipts, depreciation of funds and how they are reflected.

Details of accounting and receipts

The tool can be accepted if primary documentation is available.

It includes:

Each object must have an inventory card in the form, a sample of which can be found on the Internet (for a single object, the OS-6 form, for the OS-6a group, the OS-6b accounting book).

The write-off is made on the basis of an act. Accounting is carried out using accounts 01, 08. After the preparation of the primary documentation, postings D08 K60, D01 K08 can be made.

When purchasing objects, the initial cost is taken into account with all expenses and transport costs excluding VAT.

The postings in this case will be as follows:

When received free of charge, the market value at the time of acceptance is taken into account. When donating, the wiring is performed D08 K92 / 2, and when commissioned - D01 K08.

Considering the funds in the authorized capital, the cost is agreed by all founders. You post D08 K75 as receipt and D01 K08 on entry.

In the case of construction, all costs for materials, construction, transportation, and contractor services are calculated.

The accounting department prescribes:

Depreciation

When determining the value of objects included in the main fund, it must be taken into account. If these deductions are deducted from the full original estimate, the value of the residual is obtained.

• In the case of straight-line calculation, the initial cost and depreciation rate are taken based on the useful life.
• If the balance decreases, then the value at the beginning of the reporting period and the depreciation rate are determined.
• It is possible to write off the value by the number of years based on the original cost. The ratio is determined by dividing the number of years until the end of the service life by the period of use of the object.

No accrual is made for donations, housing facilities, forestry and road facilities, livestock, plantings.

You can restore objects with simple and extended reproduction. In the first case, each object is changed and repaired. At the same time, qualitative and quantitative indicators remain at the same level.

The extended method provides for new construction, reconstruction, re-equipment and modernization of fixed assets. In this case, the quantity changes, which directly affects the quality of the activity.

Funds can be retired from production when:

• moral and physical deterioration;
• no need for use;
• sale;
• transfer;
• contribution to the authorized capital;
• accidents;
• natural and emergency situations.

After their elimination, funds are debited from the balance sheet.

Efficiency of use

Fixed assets must be used effectively. This will allow us to speak about a high level of their application. To reflect this property, the concepts of capital productivity and capital-labor ratio are used.

Return on assets is the assessment of products per one ruble of the average annual use of fixed assets. When it is formed, all actually operating equipment, time of use, production output per unit area are taken into account.

When calculating the capital-labor ratio, the average annual cost of fixed assets is taken into account in relation to the number of employees according to the average number of employees. In this case, the coefficients of renewal, growth, disposal, wear and tear, as well as expenses for their maintenance are taken into account.

Free equipment can be leased:

A lease agreement is signed between two parties - the lessee and the lessor. In this case, a solid monetary payment is charged based on the cost of equipment in a complex or in parts.

Also, the property can be rented out. This is possible when temporarily unused objects appear.

How are they reflected

Fixed assets in accounting are reflected taking into account depreciation depreciation. In this case, the balance on credit account 02 is deducted from the debit balance on account 01. The difference is reflected in line 1150 of the first section of the balance sheet asset.

It is important to take into account all the company's funds in the balance sheet. Even damped objects are added. Writing off is possible only if it is out of order and there is no possibility of earning income. Retirement in a bath case means sale, moral or physical deterioration, contribution to the authorized capital of another enterprise.

Zero residual value is recognized when depreciated funds are recorded. It is also possible to indicate such objects that are still used in the course of the activity.

Confirming fixes

Correction of accounting statements for previous periods is prohibited. If an error was found during the check, an accounting statement is prepared.

It contains:

• the nature of the error;
• recalculation of the amount;
• the procedure for making corrections.

The document is required to correct entries on the accounting account. Postings are made by the date specified in the help.