Form OS-4 (filling sample)

An asset that is being retired or is not capable of bringing economic benefits to the organization in the future must be written off in accounting (clause 29 of PBU 6/01). We will tell you in our consultation how to reflect the write-off of assets that have become unusable and document the fact of write-off, and we will also provide a sample for filling out form No. OS-4.

An OS object has become unusable: how to account for write-off

An OS object may be so physically or mentally worn out that it can no longer be restored. This means that carrying out work to repair, modernize or reconstruct such a facility will not bring the desired result or is not economically feasible. Such circumstances can result from both normal long-term use of an OS object and the occurrence of force majeure circumstances (for example, a natural disaster). Therefore, such fixed assets are written off from accounting precisely because they have become unusable.

Income and expenses from writing off fixed assets from accounting are reflected in the reporting period in which they occurred. In this case, income and expenses arising from write-off are taken into account as part of others in account 91 “Other income and expenses” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

This means that when writing off an OS object that has become unusable, the following accounting entries are usually made:

If materials suitable for further use remain from an asset (in particular, spare parts or scrap), then it is accepted for accounting at market value on the date of capitalization. The following accounting entry is made:

Debit of account 10 “Materials” - Credit of account 91, subaccount “Other income”

Act in form No. OS-4

To register and record the write-off of fixed assets that have fallen into disrepair, Resolution of the State Statistics Committee dated January 21, 2003 No. 7 approved the following forms:

• for a separate OS object (except for a car) - form No. OS-4;
• for a motor vehicle - form No. OS-4a;
• for a group of OS objects - form No. OS-4b.

The use of these forms for an organization is not mandatory (Information of the Ministry of Finance No. PZ-10/2012). This means that to formalize the write-off of unusable operating systems, she can use any other primary accounting document. It is only necessary that the form used be approved in .

Let's talk about some of the features of filling out form No. OS-4 “Act on write-off of fixed assets (except for vehicles)”, which are given in the Instructions approved by Resolution of the State Statistics Committee of January 21, 2003 No. 7.

Based on the order of the head of the organization, the Act in form No. OS-4 is drawn up in 2 copies, signed by the members of the commission and approved by the head. The first copy is transferred to the accounting department, and the second remains with the person who was responsible for the safety of the OS object. The second copy will also be the basis for putting into storage the materials remaining from the write-off of the asset. Information on the costs of decommissioning an asset, as well as the cost of materials remaining from disassembly, is reflected in Section 3 of the Act.

The result of the write-off of an asset is entered into the inventory accounting card, i.e., in the OS-6 form or another similar document with which the organization records the availability and movement within the organization for a specific asset.

Sample act for write-off of fixed assets

An example of filling out an act according to form No. OS-4 can be viewed.

The process of deregistering an asset must be accompanied by the execution of a special document. This document is an act in form OS-4. You can learn more about it from the following article.

With the help of this act, they write off the write-off of OS objects that have become unusable from the organization’s register. This form is used to write off any objects except vehicles. To write off a vehicle, a separate form is used - OS-4a.

Composition of the form

This form consists of a title part and three sections (tables):

The form of the act in form OS-4 is given below.

How to fill out the title section

The title part of the document is filled out as follows:

1. Name – the name of the company that owns the OS object.
2. Division - the name of the division of the company on whose balance sheet the object subject to write-off is located.
3. The date when the object was deregistered.
4. Basis - a document (order) on the basis of which an act for writing off fixed assets is generated, its number and date of completion are written down.
5. Financially responsible employee - full name, as well as personnel number of the employee who is financially responsible for the asset being written off.
6. Act number and date of its formation.
7. Reason for write-off - indicates why the object is unsuitable for use.

How to fill out the first section

This section is a table that is filled out according to the following rules:

• 1 – OS name;
• 2 – inventory number;
• 3 – serial number;
• 4 – date of construction or production of the object;
• 5 – date when the object was accepted for accounting;
• 6 – period of actual operation of the OS;
• 7 – the price of the object (current or primary), at which it is listed in accounting;
• 8 – depreciation size;
• 9 – difference between the values ​​of the seventh and eighth columns.

How to fill out the second section

This section of the OS-4 act is filled out only when the OS object contains a drag. metals and precious metals stones. This information can be taken from the transfer and acceptance certificate.

Also, the section specifies the commission’s conclusion on the need to write off the operating system. After this, the commission members certify the conclusion with their signatures.

How to fill out the third section

This section is intended to list the costs of decommissioning the OS, its disassembly and dismantling. To be filled out as follows:

• 1 – type of work performed;
• 2 – number and date of generation of the document on the basis of which the work is performed;
• 3 – the amount of expenses for these works;
• 4, 5 – box numbers. accounts to record these expenses.

Also, the section indicates a list of income from write-offs. Some receipts can be capitalized as inventory items.

Write-off results – income or loss from write-off of objects. To calculate this, the amount of revenue is subtracted from the amount of expenses.

To write off vehicles from the enterprise’s register, a unified form OS-4a “Act on the write-off of motor vehicles” is provided. This form applies exclusively to transport. If you need to write off any other fixed asset item, then you should use the OS-4 form, a sample of which can be downloaded.

How is the OS-4a write-off act filled out? At the end of the article, we suggest downloading a form and a sample of filling out the OS-4a form for writing off a passenger car.

The reason for writing off a car may be a breakdown that cannot be repaired, physical or moral wear and tear. When a vehicle is in a condition that is no longer usable, it should be written off. The car is assessed by a commission. It is she who concludes that the transport cannot be repaired. The manager issues an order to write off an object, a sample of which can be downloaded. The commission fills out the act in form OS-4a in two copies. The first is transferred to the accountant responsible for accounting for fixed assets. The second remains with the financially responsible person.

A note about the decommissioning of a vehicle is made in or in.

Sample of drawing up an act on the write-off of an OS-4a car

Filling out the title page:

• Name of organization and division;
• Act number and date;
• Name and make of the vehicle;
• Reason for write-off;
• Factory, registration and inventory number of the vehicle;
• Full name and position of the responsible person.

1. Information as of the write-off date

1 – year of manufacture of vehicles;

2 – date of commissioning;

3 – date of acceptance for accounting;

4 – date of the last major overhaul, if carried out;

5 – date of deregistration with the State Traffic Safety Inspectorate (all vehicles are subject to registration with the State Traffic Safety Inspectorate, therefore, when deregistering an object, it must be deregistered and receive a document confirming this deregistration, the document is attached to the completed decommissioning act OS-4a);

6 – mileage since the beginning of operation;

7 – mileage since the last major overhaul.

2. Information about the value as of the date of write-off

1 – initial or replacement cost. The replacement cost is indicated for a car whose value has been revalued.

2 – depreciation on transport from the beginning of operation.

3 – difference between columns 1 and 2.

3. Characteristics of the object

1 – serial number;

2,3,4 – numbers of the technical passport for the vehicle, number on the engine and chassis;

5 – carrying capacity and capacity of the vehicle according to the passport;

6 – weight of the vehicle according to the passport;

Conclusion of the commission: the commission assessing the condition of the car writes here information about the future fate of the object, about the need to write off the vehicle.

4. Information on acceptance of dismantled parts for accounting

The vehicle may contain parts and components suitable for further use. Such details should be taken into account.

1,2,3 – part numbers;

4 – part name;

5 – its unit of measurement;

6 – quantity;

7 – unit price;

8 – cost of capitalized parts remaining after dismantling the vehicle.

5. Information on the costs of decommissioning vehicles and revenues after dismantling.

1 – type of work associated with the decommissioning and dismantling of the facility;

2 – document on the basis of which the work was carried out;

3.4 – correspondent accounts reflecting the operation to perform the work.

5 – the amount of costs for the work performed;

6 – document on the basis of which dismantled parts are accepted for accounting;

7 – name of receipts;

8 – item number;

9 – unit of measurement;

10 – number of capitalized parts;

11.12 – unit price and total cost of parts accepted for accounting after the car is written off;

13, 14 – wiring corresponding to the acceptance of vehicle parts for registration.

The decommissioning of a motor vehicle is formalized by means of a decommissioning act in the OS-4a form. This model form applies only to motor vehicles. For other fixed assets, fill in.

Act on write-off of motor vehicles form OS-4a form – (excel).

As an example, we also suggest downloading a sample of filling out OS-4a when writing off a car. The sample can be downloaded at the bottom of the article.

The most common reasons for vehicle write-off are irreparable breakdowns, physical or moral wear and tear. The decision on the need to deregister is made by a special commission that assesses the condition of the vehicle, assesses the possibility of repairs and its cost. If the vehicle is not suitable for further use or its repair is too expensive and is not feasible from an economic point of view, then the object is deregistered.

The act is drawn up by a commission, the composition of which is approved by order of the head.

To register a car write-off, you must also have an order from the manager.

The act is filled out in two copies: the first is sent to the accounting department for making calculations on the final financial result from writing off the car, as well as making the necessary entries; the second copy remains with the person responsible for this type of transport.

Sample of filling out the act on write-off of motor vehicles OS-4a

What should you pay attention to when filling out the OS-4a act?

At the top you should indicate the reason why the car or other vehicle is written off.

You also need to enter the position and full name of the financially responsible person.

In the first section of the vehicle write-off act, information about the technical condition of the vehicle at the time of write-off is filled out - its year of manufacture, date of commissioning, registration, last major repair. Since the car is registered with the traffic police, it is necessary to deregister it; the date of deregistration is written in column 5. Information about the total mileage of this vehicle since the start of operation and from the date of the last overhaul is also filled in.

In the second section of OS-4a, indicate the initial cost of the vehicle at the time it was accepted for accounting (debit account 01), the depreciation accrued on the car on the date of write-off (credit account 02), as well as the residual value (the difference of the first two columns).

The third section of the OS-4a form indicates a brief description of the vehicle, engine number, chassis, registration certificates, carrying capacity, vehicle weight, precious metal content, and other characteristics.

In the “commission’s conclusion” field, a final conclusion is written about the need to write off the car, indicating the reason.

The completed vehicle write-off form is signed by all members of the commission. After this, one copy is transferred to the accounting department.

The accountant reflects information about the costs of dismantling and decommissioning a vehicle, as well as information about the receipt of various parts and assemblies remaining after decommissioning and suitable for further use. In this way, parts are taken into account; their value reduces write-off costs.

In the “write-off results” field, the final loss or profit received as a result of the write-off of the vehicle is written.

Vehicle write-off act (OS-4A)– a unified document for recycling (writing off) an organization’s vehicle. In this article we will analyze the features of its design and provide a form and a sample to fill out.

Where is the car write-off act used?

• A vehicle breakdown that cannot be repaired.
• Any type of wear.
• The vehicle is defective beyond repair.

At the same time, in order to assess the degree of wear and tear and unsuitability of the transport for further use, an assessment is carried out by a special authority. The manager of the company writes an order to write off an object (you can find this example here). The commission fills out Act OS-4a in 2 copies, where the first is given to the accountant, and the second remains with the chairman of the expert commission (appointed by the head of the organization). The results of the car write-off are reflected in the fixed assets inventory card in the form: OS-6, OS-6a or OS-6b. You can download a sample inventory card in this article: “ “.

How to fill out an OS-4A vehicle write-off report?

Completing the first cover page of the document

• It is important to indicate the name of the company or department here.
• Number and date of document creation.
• Indicate the name and serial number of the vehicle.
• The reason why the write-off occurs.
• Vehicle license plates.
• Initials and position of the manager.

Section 1. General information about the vehicle

Section 1 reflects general information about the decommissioned vehicle: year of manufacture, date of start of operation, date of registration, date of major repairs, date of deregistration from the State Traffic Safety Inspectorate, mileage (mileage) since the start of use or repair.

Section 2. The cost of the car as of the write-off date

This section describes the cost characteristics of the car: original price, replacement price after revaluation, depreciation at the time of use of the vehicle, residual value at the date of write-off.

Example of filling out the title page

Section 3. Brief description of the fixed asset object (object indicators)

The section briefly reflects the characteristics of the vehicle to be written off: serial number, title, engine and chassis numbers, load capacity, weight, precious material content (in equipment and electronics). An important point of the document is to record the fact of the decision of the expert commission to evaluate the vehicle.

Example of filling out car characteristics

Section 4. Accounting for dismantled parts

This section indicates all dismantled parts of the vehicle: their license plates, quantity and cost.

Section 5. Costs incurred when writing off a car

All costs for writing off a vehicle are reflected: type of dismantling work, corresponding type of documentation, corr. invoices, amount of costs, documentation on acceptance of the part for registration, name of the part and its number, quantity, cost of all, accounting entries. After this, the final data on the write-off of the vehicle is recorded, taking into account the residual price of the object, the price of the disassembly work done and the amount of parts used.

Example of filling out form OS-4a