How to draw up a memo for writing off material assets

Reasons for compilation and purposes of notes

This business correspondence tool is especially popular in companies where there are many departments at different levels and it is quite difficult to control everything.
But even in small enterprises people are often interested in how to write a memo correctly; The content of such a report depends on the purpose for which it is compiled. The need to write it arises if it is necessary to get a reaction to any extraordinary events. In addition, they write not only about the bad: they also make rational proposals for improving the work of the enterprise. When drawing up a “service”, follow certain rules, which will be discussed below.

Any employee has the right to write a service letter. Usually there are always two parts. In the first, management is notified of any fact or incident, and in the second, requests, proposals, and any other requests from the employee to a superior colleague are contained.

It’s worth taking hold of the handle if:

• violations were committed that caused any unforeseen actions or that could lead to them;
• management intervention is necessary, for example, there are not enough material and technical resources to complete a project;
• one of the employees did not show up for work or showed up under the influence of drugs/toxic/alcohol;
• there was a proposal to reward certain employees for outstanding results or other achievements;
• it is necessary to send someone on a business trip;
• it is required to call the employee back from vacation or a legal day off;
• any other situation on which a decision cannot be made without a leader.

The service report can serve as proof of the fact that the employee responded properly to the problem he discovered in the enterprise’s activities. Drawing up a report is not a right, but a responsibility of a specific specialist. It confirms the fact that the employee was not inactive, but took the necessary measures: he informed his superiors and promptly made decisions on the problem.

What information needs to be reflected?

It is worth noting that such a memo must contain a clearly stated reason for writing. However, you should not present the essence in a dry and official tone. It's best to use a loose narrative with plenty of specifics.

The contents of the document can be divided into two parts:

1. A preamble that briefly outlines what prompted the writer to write the paper and send it to a specific addressee.
2. The second part, which is the main one. It is much larger than the first and contains a clearly defined request or proposal. In this fragment of the document you can present an analysis of the situation, draw conclusions or summarize.

How to write

Each organization has its own system for writing off material assets. In large companies, this work is carried out by a separate commission, which functions on certain days. In small firms, such operations are carried out as needed by different employees. But everywhere a certain amount of documentation is carried out.

This memo must contain the following information:

1. Document details. Usually the note has a date, number and title that reveals the topic. In a small company where paperwork is not systematized at the proper level, only the date may be present. At large enterprises, the number and date are written down by the clerk, who also registers the document in the journal;
2. Destination. The note is addressed to the director or deputy director who is responsible for providing the organization with material assets, for example, the chief engineer;
3. Request to write off the listed material assets;
4. Information about items that have been used up or become unusable is usually presented in the form of a table. It should contain the following columns:

• Line number;
• Name of the item;
• Quantity;
• Inventory number;
• Book value.

Note! There may also be other columns in the table. For example, material code, direction of consumption, etc.

1. Reasons for write-off. It is necessary to indicate what documents confirm the measures confirming the need for write-off.

This may be an inspection report, a commission decision on the unsuitability of an item for further use, an expert opinion that a certain device is broken and its restoration is not economically feasible;

1. Information about the financially responsible person and the department in which the valuables were used;
2. The period for which the expense was incurred. The timing of write-off depends on the rules established at the enterprise. This could be a month or a quarter;
3. List of applications. Along with the note, copies of documents on the basis of which the write-off will be carried out are sent;

Note! Only a specialist can assess the possibility of further use of the item or its repair. However, an item can be written off due to moral and material obsolescence if its normal service life has expired.

1. Position, signature, surname and initials of the author of the document. The note is drawn up by the financially responsible person or the head of the department, depending on the rules established in the organization;
2. Approval notes. At least two employees are involved in processing the write-off: the financially responsible person and the boss. One signs the note directly, and the other puts his visa on the document stating that the information presented is true.

The memo is sent to the addressee, who approves it or denies approval. Next, the document goes to the accounting department, where measures must be taken to bring the balance sheet into compliance.

Companies have the opportunity to enter and use many different forms of written communication about any incidents or issues of an organizational and financial nature that require the intervention of senior management. But a unified memo template is not established by law, but it must comply with the requirements of GOST 6.

• name of the organization or structural unit, indication of the person to whom the appeal is sent;
• document's name;
• text - what needs to be communicated to management;
• date, signature and necessarily the position of the author.

We have determined the mandatory requirements, now let’s look at an example of how to write a memo.

Example 1

This type of arrangement of details in a document is called angular. But they can be placed on the sheet in other ways.

Example 2

The picture shows the longitudinal placement of the details. And both options will be correct.

There is a third option.

Example 3

But even if it is customary for your company to prepare documents in a completely different way, do not worry, this is also correct, since officials did not provide for a mandatory form.

Defects in the warehouse

The compiler is usually the supply manager, who identifies defective valuables that are in the warehouse. The recipient of the note is the head of the company, who begins the write-off process.

The document contains the name of the product that was found to be defective, its quantity, balance price and the number that is assigned to each item transferred to the warehouse. Various situations may serve as grounds for write-off, for example, identification of a breakdown, defect or malfunction.

Attention! With the help of such notes, company owners often implement corruption schemes, so it is important to draw up the document correctly so that it does not arouse suspicion among representatives of the Federal Tax Service or other inspection authorities.

Types of letters

Classification is usually made by the type of information contained in the report. We list the most common types of service letters:

• request for data and information that the employee does not have;
• reporting violations committed by an employee in the performance of official duties;
• message about sending on a business trip;
• proposal for additional bonuses;
• informing about problems encountered in the work process, etc.

Thus, there are a lot of types of reports; they can contain any information related to work issues.

Sample text

The information presented will be more clearly presented using an example.

No. 03-64/85 To the Director of TekhArtGroup LLC

from DD.MM.YYYY Podolsky M.E.

Service memo

About write-off of material assets

We invite you to familiarize yourself with the Registered letter with a list of attachments and notification: how to send, sample
Division: legal bureau.

Leading Legal Adviser _________ Sergeenko S.K.

Reasons for write-off: results of an examination carried out by specialists from the repair department and checking the use of consumables.

Applications:

1. Conclusion of the repair department No. 37 dated DD.MM.YYYY.
2. Inspection report for the use of consumables No. 28 dated DD.MM.YYYY.

Head of the Bureau Stepanov D.V.

It is very important to promptly write off certain material assets and control the presence of all items on the organization’s premises that are assigned inventory numbers. If violations are detected, the financially responsible employee will be responsible for them from his own income. Therefore, drawing up a memo is in his interests.

Form of memo for writing off material assets Excellent article 0{amp}gt;Memo for writing off inventory items

Important Features and Wording

Business conduct, especially among government officials, must be ethical. The memo “Bring to your attention” does not meet the required high ethical standards. It is easier to write about a violation of labor regulations, skip the phrase “I bring to your attention” in the report and immediately begin to present the facts and essence of the incident. For example: “Yesterday, September 13, 2019, a class session was disrupted due to...”.

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If the institution has adopted electronic document management, the example of how to write a memo in electronic form does not differ significantly. When sending by email, request a notification that the email has been read by the recipient.

Of all the sections of the memo that we discussed in the previous section, the narrative section is usually the one that is most problematic. To make your task easier, we have prepared several wording options.

Examples

1. I ask for your permission to write off a computer chair (inventory No. 2008-067) from the design department due to a broken crosspiece and deformation of the back of the chair. Carrying out restoration (repair) is impractical.
2. I request permission to write off material assets:

1. Due to the fact that the computer (inventory number 383) of the design engineer (OKS department) is morally and technically outdated and is not capable of supporting graphic programs (CorelDraw, Autocad, etc.), I ask you to write it off and purchase a more powerful computer. The parameters of the required equipment are indicated in the appendix.

The basic rule that must be followed when writing a memo is brevity. It is important to clearly state the essence of the issue and the best ways to solve it. Typically the text takes no more than 6-7 lines.

When writing business letters, ethical standards must be followed. For example, it is inappropriate to write “I am bringing this to your attention” in a memo. It is easier to notify that the work schedule was violated by immediately moving on to a description of what happened, for example, “Yesterday, 05/18/2019, a natural history lesson was disrupted because of...”.

How to properly draw up an SZ?

An official memo as an independent type of document is not included in the All-Russian Classifier of Management Documents (OKUD). But it is often used in business practice. It is advisable to draw it up in accordance with the requirements of GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for document preparation".

The document we are talking about in this article is drawn up by the employee responsible for inventory items addressed to the head of the department.

It must contain a request for write-off. The basis for this must also be indicated and a complete list of material assets must be attached. SZ consists of the following columns:

• name of goods and materials,
• quantity,
• book value,
• inventory number.

Once completed, the document is submitted to the manager for signature. After its consideration, if a decision is made about the need for an inspection, the director issues and signs an order to conduct an inventory in the INV-22 form. It approves the composition of the commission, the timing of the inventory and indicates the property that should be checked.

Why write off inventory items?

This is necessary so that the actual quantity of inventory items corresponds to the accounting data. accounting. There are different reasons - expiration, breakdown, damage to property, etc.

Inventory and materials are written off according to the instructions developed by the enterprise. All financially responsible persons working with inventory materials must confirm in writing that they are familiar with it.

Typically, filling out the primary documentation for write-offs is carried out by employees responsible for checking the information contained in the reports. For example, accounting employees.

If the financially responsible person discovers damaged property, it is necessary to conduct an inventory. You can initiate it by submitting a written request to the manager. For this purpose, a memo is drawn up for the write-off of inventory items.

Sample form

Sample of writing a memo for the write-off of soft inventory

Writing a header is almost never difficult for anyone. It is necessary to clarify who the document is addressed to: his position and surname, initials (full first and middle names are possible). In addition, we must indicate the originator, and if a group of workers applies, then their positions and full names must be listed. A written appeal is not always addressed to the director; it is also sent to the person whose job responsibilities include consideration of a specific issue.

The first phrase with which a memo usually opens: I bring to your attention. This is the most common option. This is convenient for the employee because he immediately moves on to the subject of his message, and for the manager it reduces the time spent studying the letter.

The text of the memo itself should be short, to the point, with the obligatory listing of specific dates, times, circumstances, information: this will help the addressee quickly understand, take note, check and respond to the subordinate’s appeal.

The appeal is completed with a personal signature and the date of preparation. If there are applications, indicate their presence and list them.

To the Director of TeploVodoSnabzhenie LLC

Veselov A.D.

from the head of the HR department

Ipatova K.V.

I would like to bring to your attention that during the inventory of fixed assets in the HR department, it was determined that the computer system unit (inventory No. 59-K) was faulty. Namely: the power supply burned out, which resulted in a malfunction of the remaining components. Replacing the power supply is not possible due to the lack of a similar product on the market.

Based on the above, I ask you to write off the computer system unit inv. No. 59-K, as well as organize the purchase of a new system unit before 10/05/2022. For the specified period before repairs, an employee of the HR department works on a personal computer.

09/25/2022 Ipatov Ipatov K.V.

An example of a memo for debt write-off

General Director of Consult LLC

Radionovu A.D.

from the head of the legal department

Tsypkina V.D.

I report that on November 18, 2023, in accordance with the memo from the chief accountant on the collection of accounts receivable, the legal department checked the documents for going to court. This debt of Avangard LLC under the supply agreement dated May 11, 2018 is considered unrecoverable due to the expiration of the statute of limitations. The measures taken to collect the debt of Avangard LLC during the limitation period are assessed as sufficient.

In connection with the above, I ask you to consider the issue of writing off this debt in tax and accounting.

Head of Legal Department Tsypkina Tsypkina V.D.

Chief accountant Mikhailova Mikhailova U.D.

For example, material code, direction of consumption, etc.

1. Information about the financially responsible person and the department in which the valuables were used;
2. The period for which the expense was incurred. The timing of write-off depends on the rules established at the enterprise. This could be a month or a quarter;
3. List of applications.

For accounting purposes, current market value refers to the amount of cash that can be received as a result of the sale of these assets on the date of acceptance for accounting.

The authority to determine the value is vested in a commission specially created in the institution for the receipt and disposal of non-financial assets.

As sources of information, the commission uses data on prices for similar material assets received in writing from manufacturing organizations, information on price levels available from state statistics bodies, trade inspectorates, as well as in the media and specialized literature, expert opinions ( including experts involved in the commission for the receipt and disposal of assets on a voluntary basis) on the cost of individual (similar) objects of non-financial assets.

Analytical accounting is carried out by the names of items, quantity, their cost, groups and financially responsible persons on Quantitative and Total Accounting Cards. The unit of accounting for soft inventory is selected by the institution independently and is indicated in its accounting policy.

It should be selected in such a way as to ensure the formation of complete and reliable information about the inventories in the institution. In addition, when choosing an accounting unit, one should take into account the possibility of proper control over the availability and movement of soft inventory in the institution.

For example, you can account for a set of workwear as one object or as several independent objects (jacket, trousers, shirt).

But if the supplier's invoice indicates the cost of the entire set without indicating the price for each item of the set, then the question arises of determining the price of the accounting unit.

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Once completed, the document is submitted to the manager for signature. After its consideration, if a decision is made about the need for an inspection, the director issues and signs an order to conduct an inventory in the INV-22 form.

It approves the composition of the commission, the timing of the inventory and indicates the property that should be checked. Based on the order, the inventory procedure begins. After it is completed, an act is drawn up, on the basis of which the damaged property is written off.

Sample memos Let's look at several examples of the design of the SZ.

Attention

It is compiled with the aim of guaranteeing familiarization with the data and further confirmation of one’s own position to management.

Internal report Addressed either to the immediate supervisor of the author of the document or to higher authorities May be of a notification nature in order to warn of the occurrence of negative or irreparable consequences that interfere with work or harm health. It can be drawn up to coordinate the needs of the company or propose measures to reorganize processes.

External report Addressed to a related organization or structure with which joint work is being carried out or an urgent project is being implemented. It is usually drawn up for the purpose of notifying the management of the partner organization about violations, failure to fulfill duties by its employees or officials. Less often with offers to encourage or celebrate someone.

https://youtu.be/2CnJsWZS37w

Operations for the internal movement of soft inventory are recorded as follows: Debit 0 105 35 340 "Increase in the cost of soft inventory - other movable property of the institution" Credit 0 105 35 340 "Increase in the cost of soft inventory - other movable property of the institution."

The issuance of soft equipment for use is reflected by the financially responsible person in the Book (card) of accounting for material assets on the basis of the Statement of Issue of Material Assets for the Needs of the Institution (f. 0504210). The terms of use of soft inventory items are calculated from the date of their actual putting into operation.

Storage time in warehouses is not counted towards the service life. Upon dismissal, the employee is obliged to hand over to the warehouse suitable clothing for further use.

It is better to hand it over with a signature on the second copy or in the column of the journal. Drawing up a memo To ensure that a person has no doubts about how to correctly write a memo, you can use simple instructions:

1. The document is drawn up on a sheet of A4 paper, with the full name and full title of the addressee’s position indicated in the “header”.
2. The name of the author of the note is also indicated there, not forgetting to write his position and department.
3. Use the phrase “Service Note” as the title.
4. Next, you should state the essence of the problem, question, information or proposal in a brief but succinct form, using a business style of writing.
5. At the end, you need to put down the date of compilation, the signature of the compiler and his last name.
6. To streamline document flow, all outgoing and incoming documents are subject to registration.

Attached to the note is a report from the information technology department on the diagnostics performed and its results. Head of Department L. A. Kudryavtsev “In conclusion Usually writing a memo does not cause problems. This internal document is a fairly common means of communication between different levels of management.

Since a distinctive feature of a note is the rule that it should be sent to an employee of equal rank, it is more correct to send a proposal for an award, drawn up in this way, for example, to the personnel service.

Alternatively, you can give the document to the employee responsible for drawing up a draft order on bonuses or presenting a list of candidates to receive cash incentives.

You can address this idea directly to the head of the company, but then it would be more correct to present your arguments in the form of a memo.

The solution was a memo for a business trip.

Competent filling As mentioned above, each enterprise has its own rules for drawing up service reports related to the system of writing off goods and material assets.

According to general requirements, such paper must contain:

• details such as date, number and name, revealing the subject of the document;
• addressee's name. Usually his role is played by a director or deputy director who is responsible for providing the company with material assets;
• a request to write off the designated items;
• information about write-off items that have been used up or become unusable;
• grounds for write-off.

Here are some examples:

• for employee bonuses;
• to send an employee on a business trip;
• message to the logistics department regarding equipment malfunction;
• memo for acquisition;
• notification to the head of security from the head of any other department about the need to allow unauthorized persons (not employees) into the company building, indicating the reasons;
• a request in the form of a memo sent to the accounting department for the allocation of material resources for certain needs, etc.

Individual cases of drawing up memos Although a memo is considered internal paper, one of its varieties is a document sent to the certification commission. However, the use of notes solely for work communication is still more common.

Service memo for writing off material assets - sample

Any thing has its own service life and sooner or later it finally becomes unusable. A typical example of such a process within an enterprise is workwear, ordered for a certain category of workers and actively used.

In addition, the company may be faced with the deterioration or obsolescence of small equipment used in its work (calculators, for example).

Before considering the nuances of writing off a particular value, you need to decide on the categories. They are distinguished:

• Fixed assets (FPE) are a vital element of the activity of any enterprise, because this category includes the property without which the organization’s work is difficult or may even cease. They have a number of subtypes, including buildings and structures, equipment, special equipment, etc. The operating life of the OS is more than one year.
• Inventory assets. This includes those assets that will also be used by the enterprise in the process of carrying out its activities. Exist in the form of raw materials or stocks. It is this category that has active turnover dynamics and is subject to regular write-off.
• Low-value property – this category includes property whose service life is less than one year and is subject to wear and tear. In addition, an important criterion for classifying it as this type is its cost. Low-value property usually includes work clothes, business items, narrow-profile working tools, and so on.

The write-off procedure itself includes several stages:

1. Determining the condition of the property.
2. Drawing up a motivated memo about the need for write-off.
3. Obtaining permission from the organization's management to conduct an inventory.
4. Directly, carrying out an inventory and drawing up an act of unsuitability of property.
5. Disposal of damaged property.
6. Accounting write-off.

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If it is necessary to write off a low-value asset, the materially responsible person is faced with the task of excluding such property from his area of ​​responsibility. Of course, such a process must take place with the preparation of paper - a memo on the write-off of material assets.

As a rule, the write-off of material assets (material assets) is carried out on the initiative of the financially responsible employee, who is obliged to monitor the timeliness of transactions with them and must himself be interested in their correct accounting.

Also, a write-off may be the result of an inventory or audit.

This type of document is intended to convey information from the employee to higher management about the need to write off this or that type of property. The appearance of the memo for writing off material assets may vary depending on the specifics of the work of a particular enterprise or organization, because legislators have not adopted a standardized form. In this matter, the manager will have to proceed from the requirements of the local documents of the enterprise regulating office work.

When checking by regulatory authorities, the main attention is paid to documenting certain transactions within the enterprise. Based on this, each change in the status of a property must be reflected by drawing up a memo and other documents.

When drawing up, it is important to remember the following mandatory details of the document:

• Date of preparation, number and name of the document. It is also recommended to add a short preamble here that reveals the topic of the question.
• Addressee or recipient. This is the official to whom the document is sent for review and decision-making. His full name and position should be indicated.
• Main part. Here you should reflect the grounds reflected in the write-off act, the request itself, as well as the types and names of the property being written off. In addition, you should indicate the book value, inventory or item number.
• Information about the financially responsible person. Usually it is the author of the memo himself.

The text of the document should be brief, but convey the essence. Attaching supporting documents to the memo (such as a write-off act, a conclusion from the competent division of the organization, etc.) can help with this.

Before submitting a document for review, it must be signed not only by the financially responsible person, but also by his immediate supervisor, confirming the accuracy of the information described.

After proper execution and endorsement, the document is subject to registration at the reception office of the enterprise, after which it is sent for consideration to the addressee. It is his resolution that determines the future fate of this or that property.

No. 156-сз dated May 20, 2018 to the Director of Vertical LLC

Ivanov P.O.

Service memo

“On the write-off of inventory items”

I would like to bring to your attention that due to the expiration of the period for wearing the uniform of the security department guard of Vertical LLC (issued on May 15, 2017), I ask you to allow me to write off this type of workwear.

Reason for write-off: Expiration of wearing period

Head of the Security Department of Vertical LLC Petrov V.S.

May 20, 2018

Security department security guard at Vertical LLC Sidorov A.O.

Thus, the article identified the main points that a manager may encounter in the process of writing off material assets. To eliminate possible negative consequences, he needs to monitor the condition and movement of his assets, as well as dispose of them in a timely manner.

Fixed assets

The document is required if the fixed asset represented by the equipment is worn out or outdated, and therefore can no longer be used in the production process. When compiling this service, the following information is indicated:

• name of the fixed asset;
• position and full name of the compiler;
• document's name;
• date of formation;
• register number;
• an item that needs to be written off;
• description of the situation that has arisen due to which the fixed asset cannot be used for production;
• applicant's signature.

When drawing up this document, it is important to adhere to standard rules.

Watch the video for all about memos:

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Samples for different occasions

Employees have the right to inform management both about problems arising in the process of activity and about the achievements of specific specialists.

The immediate superior may well petition a superior manager for an increase in bonus remuneration.

Often a report is written in connection with violations of discipline. An example of a memo shows that the immediate superior not only reports a violation, but also proposes to take action.

If inventory items have reached the end of their service life, they have become unusable, they are written off and disposed of. How inventory items are written off, read{amp}lt; in the article “How to draw up a sample act of writing off material assets.” The package of documents also includes a note for writing off inventory items.

With its help, management is informed about existing technical and technological problems that require the intervention of decision makers.

It remains to add that any document is drawn up on a standard A4 sheet. If the text of the report is large and does not fit on one sheet, you must use another. Writing on the back is not recommended, although it is acceptable. If the number of sheets is more than one, all others are numbered. In addition, it is advisable to staple all the sheets so that they form a common document.

When is it necessary to write SZ?

Absolutely any employee of an enterprise who is faced with any problem can write a memo. The addressee of the note can also be every employee of the organization, including a manager, head of a department or an ordinary employee, provided that the solution to the issue voiced in the note is within his competence.

The actual availability of material assets of an enterprise must always correspond to accounting data. There are no exceptions to this rule. Consequently, the institution’s accountants are required to systematically monitor the quantitative and qualitative characteristics of the property.

If an unsuitable property is identified, the responsible employee is obliged to inform management. For this purpose, a special document-appeal is drawn up: a memo on the write-off of material assets, a sample of which we compiled for a budget organization. Then the manager makes a decision to remove the object from accounting and liquidate it.

Note that the organization independently determines the procedure for writing off inventory items, which it establishes in its accounting policies or in a separate local order. The very fact of deregistration of an object is documented with special documents. Read more in the article “Sample act of writing off material assets.”

Officials did not provide a unified form for a memo on the write-off of materials (sample) and other items of inventory. Consequently, a government agency has the right to develop its own form, which will correspond to the individual characteristics of the activities of an economic entity.

It is permissible to develop several forms at once, each for a specific group of inventory items. For example, a separate form to write off medications, study guides, food, etc.

In order to obtain a correct memo for writing off inventory items (sample below), it must contain the following mandatory details:

1. Name of goods and materials.
2. Quantity and unit of measurement.
3. Cost according to accounting data (book value).
4. Inventory number (if available) or other identification code assigned to the object.

The paper is drawn up by the employee responsible for storing property objects. The prepared document should be sent to the manager or head of the structural unit.

But we are more interested in the question of when a memo is needed to write off inventory items: we will consider a sample after we find out:

1. The service life of the inventory has expired. Their further use may negatively affect the quality of the final product. For example, expired products cannot be used in food production. Here you will need a memo for writing off materials, a sample of which will be given below.
2. Inventory materials suddenly broke down or lost quality before the end of their service life. For example, an employee tore his workwear or damaged a tool. In this case, a defective statement is also needed. Before writing off an item, it is necessary to prove that it cannot be repaired or restored.
3. The values ​​are morally outdated. For example, an old computer is unsuitable for modern programs. And again, this will have to be documented, involving experts.

Thus, if inventories are not sent to production, but are disposed of, this must be warned with the help of SZ.

Electronic memos. It happens?

The number of companies that are switching to electronic document management is constantly growing. Therefore, it is necessary to say a few words about electronic reports. They already exist, and the rules for their design are practically the same. Unless users specify the addressee and sender, since message sending programs do this automatically.

It is important to remember here that documents for internal business correspondence within the company itself must be somehow separated from the general flow of letters so that it is clear where personal and where work materials are. There are special programs that allow you to automatically send, register in the accounting log, send responses and resolutions. In this case, all electronic documents are affixed with an electronic signature of both the sender and the recipient after decisions are made.

If there is no general system, then the appeal is written to corporate email, which is usually checked by the secretary. He is obliged to forward the letter to the final addressee. To make sure the letter is delivered, you need to set up receipt notifications when sending.

Compilation rules

Such a document must be drawn up according to the general rules prescribed above and must contain:

1. Addressee's name.
2. First name, last name, patronymic and position of the person who compiled the paper.
3. Request for write-off of certain materials.
4. A table in which it is necessary to indicate the number, name of the objects being written off, their quantity, total book value, assigned inventory number.
5. Next, the reasons for carrying out such a procedure are listed, for example, breakdown or malfunction of equipment.
6. The last step is to put the date of compilation and the signature of the compiler.

If a note to write off materials is drawn up in violation, then most likely it will not be accepted for consideration.

Shelf life

Any documentation directly related to the activities of an enterprise or commercial organization has a shelf life. In accordance with such departmental regulatory document as the List of standard management archival documents generated in the process of activities of state bodies, local governments and commercial organizations, indicating their storage periods (the document was approved by the administrative act of the Ministry of Culture of Russia - order No. 558 of 08.25.2010) it is necessary ensure that forms in C3 form are stored for at least five years in the archives of the organization or enterprise.

The storage period for individual internal memos may be extended, but only on the basis of a decision and a confirming order from the director of the enterprise. This is done if it is recognized that there is a need to store specific records for a longer period (for example, during a lengthy trial of a case in the courts).

Document requirements

In the list of primary accounting documents used by government agencies, determined by Appendix No. 1 of Order No. 52n of the Ministry of Finance of Russia dated March 30, 2015, there is no unified form for drawing up this paper. It is written in any form on a blank sheet of A4 paper. If necessary, in an organization with a branched structure, it is possible to develop this form.

The sample memo form contains details that allow users to quickly orient themselves to the essence of the document, its source, relevance of date and serial number. This document is not subject to mandatory registration. But an organization may decide to register them, for example, for control purposes.