Form 12 act of technical condition of material assets

Form OKUD 0504143 in the form of a table

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Accounting for the assignment is kept in the book of registration and assignment of weapons and military equipment by numbers (form No. 18) in the service of the military unit.

If the inspection reveals damaged or unusable inventory items, then appropriate reports will be drawn up on them. If the inspection reveals surpluses, then it will be necessary to draw up an inventory of the surpluses in order to register (capitalize) the excessively identified inventory items.

Reasons for write-off

The reason for write-off usually remains the same: the item is no longer fit for use. However, some companies prefer to avoid losses and simply resell written-off goods at cost. Some people prefer to simply throw away such products.

It is worth noting that there are written-off goods, the further resale of which for some reason is impossible in the future.

In the case of food, it may be written off after the expiration date. Computers and any other technology are obsolete.

Technical condition report (Form 12), front side (page 4)

Accounting for material assets is carried out in physical indicators and standard units of measurement given in Appendix 2 to Part I of this Guide.

Also, the results of a sample inventory can be reflected in a form developed by the organization independently. This form must contain the mandatory details provided for in Article 9 of Federal Law No. 402-FZ dated December 6, 2011.

There is no single form, so companies create their own samples taking into account needs and regional requirements. At the same time, legislative acts establish some advisory models on write-offs.

In the case when inventory items become obsolete, deteriorate, i.e. become unsuitable for further use, they are subject to write-off. Also, inventory items are written off when they are transferred to the direct production of any product.

Each document must indicate the equipment model, year of manufacture and inventory number. They also prescribe instructions for further actions, appoint responsible people and deadlines for implementation.

They can be used to create finished products, carry out work activities and meet the needs of an organization or enterprise. During the process, some materials may be considered unsuitable. Then they will need to be written off. Write-off can be initiated by a specialized commission or the direct MOL, which is responsible for the asset. A write-off act is used to confirm the procedure.

The composition is mandatory appointed by the management of the organization. After conducting the commission, the accountant must reflect the book value of the written-off material assets and the extent of their damage. Entries are made on the basis of a previously drawn up act.

Pay attention! Tax authorities pay special attention to the documents confirming the fact of expenditure of MC.

The signature of the commander of the military unit (chief of the warehouse) in section VIII and the signature of the commander who approved the act are certified with mastic official seals.

Let's talk in more detail about the document flow regulating the accounting of material assets. A sample act can be downloaded at the end of the article.

The signature of the commander of the military unit (chief of the warehouse) in section VIII and the signature of the commander who approved the act are certified with mastic official seals.

To transfer valuables from one person to another, an act of acceptance and transfer of goods and materials is drawn up. This is the simplest example of document flow in the accounting of material assets.

Experienced managers also schedule scheduled inspections of enterprise equipment to identify problems at the initial stage of their occurrence, which can significantly reduce the cost of equipment restoration.

Step-by-step instructions for filling out the Certificate in form MHP-14

1. The lines and columns of the form containing the details are filled in - the name of the organization and structural unit is indicated, the basis for drawing up the act, the date of drawing up and the number of the act are indicated.
2. Next, the data on the verified inventory items is entered line by line.
3. Each line indicates:

• Name of goods and materials
• Code (if available)
• Name and code of the unit of measurement
• Accounting price of inventory items
• The quantity and weight of goods and materials are indicated in separate columns - first according to the documents, in subsequent columns - based on their actual availability
• The final three columns reflect deviations for each item (surpluses or shortages), if they are detected during inspection. In this case, the number of seats, weights and cost (amount) in rubles are indicated.

1. If there is a significant number of items being checked, the Act in form MX-14 is filled out on several pages, and at the end of each page a page summary is summed up.
2. In the final data of each page, the mass of goods and materials according to documents and in fact is entered, and the total values ​​​​are also filled in for all columns in which deviations are reflected.
3. The last page provides summary data, both for the last page and for the act as a whole.
4. The financially responsible person certifies with his signature that all documents related to the movement of goods and materials have been submitted to the accounting department. It is also noted that there are no inventory items that have not been capitalized or written off.
5. Next, storage conditions and accounting conditions are reflected (usually with reference to the relevant sanitary standards).
6. The commission's conclusion provides reasons for deviations (if any).
7. The act is signed by all members of the commission. At the same time, their position and signature decoding are indicated.
8. The final line reflects the manager's decision regarding surplus or shortage (if any).
9. The manager also approves the act, and the date of approval is indicated. The approval fields are located on the first page of the act, to the right of the columns that indicate the number and date of the act.

Let's look at an example of filling out the Act form MX-14

At warehouse No. 2 of the Yashchik LLC commodity warehouse complex, a selective inventory of vegetables in storage was carried out.

MX-14 Act on random checking of the presence of inventory items in storage areas"

Acts of material assets: download a blank form and sample

Aviation equipment and weapons, as well as means of their maintenance in a military unit are assigned to flight and engineering personnel in accordance with Order No. 044 of the Minister of Defense of the Russian Federation in 2004.

Faulty aviation equipment and weapons are taken into account in accordance with Order No. 044 of the Minister of Defense of the Russian Federation of 2004.

Before creating any document, it is worth understanding the terminology. The technical condition report with a conclusion represents a form with a detailed description of the operating condition of the equipment. It indicates possible shortcomings and breakdowns of equipment. The document can be used to justify equipping an enterprise with new equipment and writing off obsolete models.

Dt 20 Kt 10. The amount of natural loss (transfer of material to production) is indicated. It must be less than or equal to the limit approved by the organization.

Deputy Ministers of Defense of the USSR, commanders (chiefs) of military branches, heads of main and central departments of the Ministry of Defense should bring their orders and directives regarding the accounting of weapons, equipment, property and other materiel in accordance with the requirements of the introduced Manual.

Form for drawing up a write-off act

Accounting for material resources (except for barracks and housing stock, communal buildings and land plots) in units*, at military (ship) facilities**, as well as in the services of military units*** and formations both in peacetime and in wartime is conducted in accordance with Part I of this Guide. The need to go to court arises when the right of an individual or legal entity is violated and this person has no other way to protect it other than going to court, unless the law provides for an alternative.

For the operational application of the act, the policy defines the persons and units that use the form in document flow.

Material assets are accounted for at the actual cost of acquisition. The total does not take into account indirect taxes paid to the supplier. Identical groups of goods may have different prices when purchasing batches of heterogeneous prices. Write-off of valuables is carried out depending on the method approved in the accounting policy:

1. First in stock (FIFO). To obtain cost data, it is necessary to maintain records by supply batches.
2. Accounted for at average cost. The method is characterized by a change (averaging) in the cost of balances with each new arrival of a consignment of goods.
3. At cost per accounting unit.

The receiver of a military unit must have a power of attorney (Form 57) for accepted material (except for fuel and food).

In the repair unit (workshop) of a military unit (formation), which carries out charging, control and training cycles and repair of batteries, records of their technical condition are kept in the accounting book (Form 35).

The act is drawn up and signed by the commission. The composition of the commission is approved by an administrative document of the head of the organization. As a rule, the commission is appointed for an indefinite period. But the validity period of the commission may be set, for example, a calendar year. The commission can also be created on a case-by-case basis.

In this section, we invite you to download the technical condition report form 12 of the Ministry of Defense of the Russian Federation in the format of the W program, with rare exceptions it is possible. Order of the Inspectorate OKN of the Ryazan Region dated No. 11 On approval of the form of the act of technical condition of a cultural heritage object included.

Creation of a commission

In order to inspect the goods according to all the rules, the creation of a competent commission is required.

The commission must include employees of the enterprise consisting of at least two people, preferably from different structural divisions.

Their education, experience and qualifications must be sufficient to conduct a visual examination of the product and make correct, informed conclusions about its condition. If necessary, outside experts may also be involved in the commission.

The direct responsibilities of the commission members also include the formation of an act in which all stages and a conclusion about the event are recorded.

Form of act of write-off of material assets

Section III of the act records missing parts and spare parts (the incompleteness card is attached to the act), as well as technical documentation and fuel transferred with weapons (equipment). The tire numbers and the percentage of their wear are also recorded here.

The commander of the repair unit (unit) reports monthly, and in wartime daily, to his immediate superior on the implementation of the task plan for repairing vehicles and submits a report on the condition and operation of the repair unit (unit) within the established time frame.

There is no generally accepted sample of an act for writing off goods and materials, so the form is approved by each organization individually.

Part 1. Accounting in units, military units, on ships and in formations (Appendix 1 to the order of the Ministry of Defense of the Russian Federation of 1979 No. 000).

Certificate of technical condition of a trailer vehicle under operational management. OGIBD MO Ministry of Internal Affairs of the Russian Federation Volzhsky dated March 19, 2012 Conclusion on the MOST Act. Legislative acts Form. ACT OF TECHNICAL QUALITY CONDITION OF MATERIAL VALUABLES SUBJECT TO WRITTEN OFF. ACT OF THE TECHNICAL CONDITION OF WEAPONS ORDER OF THE GFS OF THE RF ON THE RIGHT TO CARRY AN AUTOMATIC WEAPON Form 12.

The website Dogovor-Yurist.Ru provides the opportunity to find and download free forms or completed samples of contracts, statements, protocols, decisions and charters. Document “Sample. Act of damage, damage, scrap of goods (material). Form No. 12" is provided for you in different formats: online version, DOC, PDF, RTF, ODT, XLS, etc.

All material assets are subject to accounting, regardless of their purpose, sources of income and methods of acquisition. In this case, the material assets of emergency reserves are accounted for separately from other material assets.

Also, to simplify and speed up the process of writing off inventory items, it would be advisable to assign financial responsibility, storage and transportation responsibilities to one person. Typically this person is an accountant.

Lesson 1. Control and accompanying documentation for the machine being repaired. Rules for filling out documentation. Accounting for car repairs in a form. The procedure for obtaining spare parts and materials from the warehouse.

You should ask the relevant Classifier Directory service, or don’t require filling it out.

Write-off procedure

In order to write off any goods or products, you need to know the exact procedure and methods for valuing inventory items. This is usually done by the accounting department. With its help, you can accurately estimate the cost of a product and how much it can be offered to any organization or on the sales market.

The write-off procedure is usually not complicated and anyone, even not the most experienced accounting employee, can cope with it.

However, you should strictly follow all the rules and fill out all documents carefully and carefully; this will allow you to avoid a large number of problems in the future and save on sales.

Drawing up an act can be divided into several simple steps:

1. Form TORG-16, date and place of its completion.
2. Number and full name members of the commission involved in drawing up the act. Official statement of unsuitability of goods.
3. Reason for write-off, name of all written-off goods and information about them.

All members of the commission sign the act.