Os 14 and 15 when to fill out. Filling out the equipment acceptance certificate. Features of the practical application of the document

Of course, the organization is not obliged to use this particular form (Information of the Ministry of Finance No. PZ-10/2012). She can either modify form No. OS-14 taking into account her needs, or use an independently developed form. The primary accounting document used to register the receipt of equipment will need to be secured in.

Let's talk about some of the design features of Act No. OS-14, which are provided for by the Instructions for the use and completion of primary forms for accounting for fixed assets (Resolution of the State Statistics Committee dated January 21, 2003 No. 7).

Thus, the Certificate of acceptance (receipt) of equipment is drawn up in 2 copies by the commission that is authorized to accept fixed assets. Then this act is approved by the head or his authorized person.

It is possible that when equipment arrives at the warehouse, its quality acceptance is impossible. In this case, a preliminary Report is drawn up in form No. OS-14 based on the results of the external inspection. And all subsequent identified qualitative and quantitative discrepancies with the suppliers’ data, as well as facts of battle and scrap, are reflected in separate acts.

Resolution of the State Statistics Committee dated January 21, 2003 No. 7 provides for the use of the Act in form No. OS-14 in conjunction with other primary documents confirming the subsequent transfer of equipment for installation, as well as the identification of defects during the installation process. These documents, like Form No. OS-14, are not mandatory.

Thus, when installing equipment on your own, the transfer of equipment can be formalized by the Certificate of Acceptance and Transfer of Equipment for Installation (Form No. OS-15). If the installation is carried out by contract, i.e., by a third-party specialized organization, Act No. OS-15 is issued for the transfer of equipment to such an organization, and the acceptance committee must include a representative of the contract installation organization. In fact, he accepts the equipment for safekeeping, and therefore must sign the Certificate, one copy of which remains with him. In such cases, a Report in form No. OS-15 is not drawn up at the time of actual transfer of equipment for installation.

Drawing up an equipment acceptance certificate in form No. OS-14. Who should fill it out?

Question:

We have an agreement for a very large amount of delivery of Goods. These are 5 boiler units, the installation of which will result in a boiler room, and the buyer will have an operating system. The contract says so... further (product). The contract form from the Buyer cannot be edited, the protocol of disagreements cannot be edited. The Buyer further in the text demands from us, I quote verbatim, “The Supplier is obliged to hand over the original documents confirming the fact of delivery (an act drawn up and signed by the Supplier in the OS-14 form and a delivery note in the TORG-12 form and invoices...". Further in the text, if we do not hand over the original documents, there are very large penalties, up to the return of the goods... Question: how can I competently argue that I, as a supplier, cannot issue OS-14, that their demand is illegal and absurd. Or should I issue OS-14 ?Our representative will be present during acceptance and delivery of goods.

Answer:

An equipment acceptance certificate in form No. OS-14 should be drawn up by a commission of the purchasing organization on the date of inspection of the equipment. This certificate confirms that the equipment received at the warehouse corresponds in completeness to the supplier’s documents and that no damage or defects were found during its inspection. If defects or shortages are detected, they are recorded in the report. This will be the basis for sending a claim to the supplier.

The procedure for filling out the Equipment Acceptance Certificate in form No. OS-14 is approved in Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

Rationale

What is form OS-14 (equipment acceptance certificate)

Using Form OS-14, put into circulation by the Decree of the State Statistics Committee of the Russian Federation “On approval of forms for accounting of fixed assets” dated January 21, 2003 No. 7, a special act is drawn up certifying the acceptance of equipment that is subject to subsequent installation and inclusion in fixed assets at the warehouse. It is made in 2 copies.

This document must be drawn up by a special commission that has powers related to the acceptance of the relevant equipment. The act is subject to approval by the head of the enterprise or another person who has the necessary authority.

The procedure for transferring equipment for installation - drawing up an OS-15 act

The GARANT system has been produced since 1990. and its partners are members of the Russian Association of Legal Information GARANT.

However, you must remember that this is just a sample document “Act of acceptance (receipt) of equipment (Unified Form N OS-14)” and requires legally competent adaptation of the form to the needs of an individual or legal entity. And remember: Any business relationship must be secured by contract - no verbal agreements.

And all subsequent identified qualitative and quantitative discrepancies with the suppliers’ data, as well as facts of battle and scrap, are reflected in separate acts.

What to do (how to fill out OS14) if OS14 was not completed in a timely manner in 2020, and the equipment was actually installed in 2018, but now at the end of 2020. Is it necessary to accept equipment into fixed assets?

What are the features of the practical use of the act in form OS-14

Act OS-14 formalizes the 1st stage of inclusion of equipment in fixed assets - its receipt at the warehouse. Once the equipment passes the initial check, it can be sent for installation. For this, another unified form is used - form OS-15, which is also approved by Resolution No. 7.

It is allowed for the equipment to be accepted immediately by the contractor who will perform the installation. In this case, the contractor’s representative is part of the commission drawing up the OS-14 act, puts his signature on the act, including making a note about the acceptance of the equipment for safekeeping, and takes a second copy of this document. Form OS-15 is not filled out.

If during installation of equipment defects are found in it, they are recorded in another unified form - OS-16.

After installation, the equipment is actually added to the fixed assets. To certify this procedure, use the OS-1 form (an act certifying the acceptance of fixed assets) or OS-1b (a form similar in purpose, but used to account for a group of fixed assets of the same type).

Read about the organization of fixed asset accounting in the following articles:

“We reflect fixed assets in the balance sheet”;
“Accounting for fixed assets under the simplified tax system in 2017-2018”.

Filling out OS-14

The document has a front and back side. Let's look at each of them.

Facial

First you need to fill out the header of the document. This includes information such as:

name of the recipient company;
telephone, bank details;
OKUD and OKPO codes;
name of the structural unit where the equipment is intended;
the basis document for drawing up the act (this could be an order, a purchase and sale agreement) and its details (date of preparation and number);
accounting data that the accountant subsequently enters (date of acceptance for accounting, account, subaccount, depreciation group number, etc.);
number of the act to be filled out and the date of its preparation.

Important! The block for approval by the manager is filled out after entering all the information by the head of the organization: signs, indicates the position and date of approval.

Next, enter information about the supplier company and delivery details:

name of the selling company, OKPO code;
address, bank details, telephone;
names of the manufacturer, shipper;
phone number and details of the latter;
the place where the equipment is received;
delivery method and bill of lading details.

Then the main body of the document begins. It consists of two tables. The first should contain the date and time of departure of the cargo, its arrival and acceptance by the company, or rather, the date and time:

departure of cargo from the station, from the sender's warehouse;
cargo arrival;
beginning, suspension, resumption and termination of cargo acceptance.

Also in the table you need to indicate the places of departure, arrival, etc. All this data is taken from the documents accompanying the cargo.

Results

An act drawn up in the OS-14 form is used when accepting equipment intended for subsequent installation.
It can be issued both upon receipt at the warehouse by the owner, and upon acceptance by the contractor. In the latter case, it simultaneously serves as a document confirming the fact of acceptance for safekeeping. You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

In what cases should I fill it out?

The OS-14 standard form is used in the case when an object needs to be accepted not as a fixed asset ready for use, but as equipment requiring installation.

Since the OS must first be assembled and tested, it is initially accepted into the warehouse under a separate acceptance (receipt) certificate, after which, on the basis of another transfer document, it is sent for installation on the basis of the OS-15 act, and then accepted as a fixed asset in the form OS-1.

Important! The equipment acceptance certificate is confirmation of the transfer of property from one participant in legal relations to another, confirmed by practice, the act is a documentation of the end of the contractual relationship.

The legislation does not provide for strict requirements for its mandatory preparation, however, in practice, participants understand that the presence of this document provides peace of mind and confidence in the absence of problems, since the receiving party did not make any claims at the time of receipt of the equipment.

The act in form OS-14 is filled out in the following cases:

upon receipt of equipment requiring installation as a result of purchase or sale, or donation from a partner;
upon acceptance as a result of its acquisition for a certain fee;
after the production of custom-made equipment;
as a result of a gratuitous transfer from the manufacturer.

Important: if a company purchases used equipment to replenish the enterprise’s operating system, a transfer document must be drawn up indicating the presence of repairs and its features.

According to the act of acceptance and receipt, the removal of responsibility for the use of equipment and its safety from one person and the transfer of these powers to another is recorded.

Such transfer and completion of the document is carried out by an authorized commission, which consists of at least 3 people.

The commission must include representatives of the receiving and leasing parties, as well as, depending on the specialized purpose of the equipment, specialists who can evaluate the work and characteristics of the product at a professional level.

Certificate of acceptance and transfer of equipment for installation

The second must remain with the person appointed responsible for the safety of objects when they are stored in a warehouse or other temporary location.

Below the table, details found during an external inspection of the equipment are recorded: is the packaging damaged, is the equipment supplied complete. Defects discovered during installation and installation of equipment are recorded in a separate report. The activities of most enterprises involve the use of fixed assets. Operational activities with them are carried out using primary documents of a certain form.

What is the best form to use when accepting?

Thanks to changes in legislation, it is permissible to fill out an acceptance certificate in a free form, developed according to the templates of the enterprise, taking into account its characteristics, however, it must contain basic information about the parties and the equipment itself.

The acceptance certificate for equipment requiring installation work has a unified form OS-14, which is convenient and widely used in practice.

It is used for registration of goods received at the warehouse at the initial stages with their further use as fixed assets. This form was approved by Resolution of the State Statistics Committee of the Russian Federation No. 7 of 2003.

Regardless of the form used, it must be drawn up in 2 copies - for each of the parties with the obligatory signatures of the commission members.

It is permissible to generate an acceptance certificate in 2 options: for qualitative assessment and for external inspection.

Of course, if all the necessary conditions for acceptance of equipment exist, it is accepted according to a qualitative assessment, but if this is not possible, acceptance is carried out first by external inspection with further detailed re-inspection.

All identified defects are recorded in a separate document - Act OS-16.

Registration of a unified form

The form of the OS-14 act on acceptance, receipt of an object on the title page contains basic information regarding the parties to the transaction:

name of the supplier represented by the seller, donor and other persons, his contact details, OKPO, bank details;
manufacturer's name;
information about transportation - it is necessary to indicate by whom it is carried out - a third party, supplier or recipient, indicate detailed information regarding the vehicle used;
information about the recipient or customer - name, OKPO, contact information, bank details;
the basis for drawing up an acceptance certificate is an order or instruction from the manager on the purchase of equipment.
Further in the unified act OS-14 is the main part of the form, which consists of 2 tables:
The first is intended for entering information regarding the date and time of shipment and delivery of equipment;
The second is for indicating information about the equipment; information about actual and declared data is also entered into this table.

Important! If it is not possible to study the fixed assets in detail upon receipt, the act indicates the need to perform a detailed study later.

After filling out all the fields of the OS-14 form, the act form is signed by all members of the commission and the person who accepted the cargo, and is also certified by the head of the organization.

Important: the document must be stored for at least 3 years after preparation.

Sample

Below you can find the unified form OS-14, as well as its completed sample upon acceptance of the object.

act of acceptance (receipt) of equipment OS-14 - excel.

filling out the form - excel.

The presence of an acceptance certificate, as evidence of the fulfillment of obligations by the parties, ensures all participants in the process that there are no future problems with claims or litigation.

The unified form OS-14 is widely used when receiving such objects that cannot be immediately accepted as a fixed asset. According to the OS-14 act, the equipment is initially delivered to the warehouse from the transferring party, after which its further fate is decided.

The standard form is not required, but is convenient as it contains a comprehensive set of details. You can draw up the form in a free form, simpler and more convenient at the discretion of the parties.

An object accepted for accounting is noted on the inventory card.

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We arrange the receipt of equipment

Resolution of the State Statistics Committee dated January 21, 2003 No. 7 for registration and accounting of equipment received at the warehouse, which will later be used as an object of fixed assets (FPE), provides form No. OS-14 “Act of acceptance (receipt) of equipment.”

You can download form No. OS-14 in Excel.

If during installation, adjustment, testing of equipment or based on the results of its control, equipment defects are identified, a Report on identified equipment defects can be drawn up in form No. OS-16.