Act of installation of material assets: sample. Certificate of installation of spare parts as we carry out in the accounting department Certificate of installation of spare parts sample for copiers

If an organization acquires or produces a part of a mechanism, an element of equipment, a car, and then installs it somewhere, then an act of installation of material assets may be needed to document this fact.

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This document will be a reliable basis for writing off installed material assets (after completion of the installation process). In addition, it will confirm the fact that the installer has fulfilled his duties in full.

If, before installing material assets, the organization does not have them, then they are acquired and taken into account. In addition to equipment, such a document can be issued for the installation of facade elements, decor and other functional items of the organization’s premises. This applies to canopies, doors, barriers, etc.

Mandatory requirement: the act must include several people as the chairman and members of the commission. Their captions at the bottom give the data more credibility.

There is no approved form for this document. Each organization has the right to decide for itself which form to use. The main thing is to consolidate its use by a separate order of the manager and ensure its presence in the accounting policies of the organization. The attached form and sample are forms that you should refer to, as they meet all the requirements. The latter are set out in the Federal Law on Accounting No. 402-FZ of December 6, 2011, and more specifically in its 9th article.

Elements of the act

To record a fact, it is necessary to describe events and actions in detail, in detail, adhering to the official style of presentation.

Some use the unified OS-16 form as a basis. In its original form, it is filled out only in cases where the material value intended for installation contains a defect or additional elements are required for its installation. Therefore, the necessary changes are made to it.

But it should be borne in mind that forms, even with the slightest modifications, are considered to have already been independently developed by the organization and need to be included in the accounting policy and the issuance of an order that takes the form of a document.

The act of installing material assets, the form of which is attached, contains three main parts: introductory, main and final. According to the requirements, the document must contain:

• Executive visa. Position, signature, transcript of the manager’s signature, and, if necessary, a seal.
• Name of the organization, its details.
• Name of the act.
• Date and city.
• Full name and position of the chairman of the commission and its members.
• What the act was written about. In this case, material values ​​have been established. You need to indicate which ones and where.
• Table. The first column is the sequential number, the second is the units of measurement, the third is the quantity. The final column is a note.

Naturally, the tabular part may be useless if there is only one material value. But in most cases, a specially designed list comes in handy when listing the parts to be mounted or the materials used for installation.

The document is completed by the signatures of each member of the commission, as well as the head.

Decor

The act can be printed or written by hand. Specialized forms of the organization and regular A4 paper are used. The main thing is that the information contained in the installation certificate meets the requirements for official documents and contains the necessary data in full.

Corrections to official documents are not encouraged. That's great rarity. If an error was identified before signing, the act is reprinted or rewritten. If the error was discovered after the manager’s approval and the act was entered into the appropriate registers, then corrections will have to be made according to the general requirements.

It is necessary to cross out incorrect information with one line (so that it remains readable), and write the correct information above it (or next to it). At the same time, the correction is marked with the inscription “Corrected”, the date and signatures of all persons who signed the original version.

Add-ons

Since there is no generally accepted form, for greater efficiency and convenience, the heads of organizations (perhaps at the suggestion of clerks, accountants, personnel officers or other employees) change the standard form of the document, supplementing it with the following points of the main part:

• Links to acts according to which material assets are accepted for installation.
• If a legal entity or individual entrepreneur used the services of other organizations, then the manufacturer, supplier, shipper, carrier, as well as the direct installation organization carrying out work on connecting structural elements may be designated.
• In addition to the name of the part (structural element or other material assets for installation), the passport number or marking, brand, date of receipt or manufacture are entered.

Number of copies

The installation act is a “safety cushion” for organizations that install and install various types of equipment, structures, etc. Therefore, the act is usually drawn up in at least two copies. One is needed for the customer, the other for the installation contractor.

If the customer goes to court, the contractor can always prove through an act that the work was at least carried out.

Even if an organization installed material assets on its own, this document must appear in the financial statements to calculate remuneration for the employee who carried out the installation. It is also needed to write off acquired material requirements, followed by adding their value to the total value of equipment or other property of the organization.

Shelf life

If the audits are completed and there are no disputes, legal or investigative cases regarding the installation, then the act of installing material assets is retained for 5 years.

In the case when an organization uses the services of installing any devices, an equipment installation certificate comes in handy.

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It does not matter whether the device is portable or not. Its appearance is also not important. This could be computer software, refrigeration units, workbenches, compressors, metalworking and woodworking machines, welding equipment, etc.

The important thing is that two organizations (or a company and an individual, or two individuals) have entered into an agreement under which one of them provides this type of service, and all clauses of the agreement are satisfactory to representatives of both parties.

The act is valid only together with the corresponding agreement. This is a kind of evidence that the work was actually carried out. And they were carried out in such a way that the result satisfied the customer.

The parties who draw up the act are renamed “Customer” and “Contractor”. The contractor in this case is often the supplier of the equipment mentioned.

Components of the act

Like any free-form document, the paper has three main sections:

• introductory;
• basic;
• final.

The introductory part contains basic information regarding the name of the document itself (the inscription is located at the very top of the paper, in the middle), which of the agreements it relates to (with a mention of its number and dating), the place where the act was concluded (the city in which it is drawn up and signed), deadline. Most of the information is contained in the main section. It describes:

• Who is the customer? If this is an organization, then the full name of the organization’s representative and his position are indicated. The document on the basis of which an employee of the organization acts is also important.
• Who is the installer (contractor). If this is an organization, then the full name of the person responsible for the installation is also indicated with reference to the supporting documents (charter, power of attorney, etc.).
• The contract that was previously concluded - its date and number.
• What kind of equipment was installed and when?
• The amount for which the work was performed. If an organization works with VAT, then this parameter is also specified.
• How much money should be transferred to the contractor’s account for the work performed.
• How many copies of the document have been compiled?

The final section consists of the names of organizations, their details and signatures of responsible persons.

Why is the document so important?

It is worth noting that the act of installing equipment is needed equally by both parties who concluded it. For the contractor, it is evidence of the work actually performed and the basis for demanding payment.

For the customer, this is an obligatory part of accounting. Only on its basis can an employee of the organization, an accountant, include the money spent in the expenses section. This is necessary for further calculations of the amount of tax collections.

Is it possible to install different equipment?

If the paper is drawn up in printed form and an agreement is attached to it, which involves the performance of several types of work, then it is quite acceptable to draw up an act for the installation of several types of different types of equipment at once.

Since the design form is relatively free, the list can be quite long, even several pages. The main thing is to ensure that the main sections are filled out and do not forget to add signatures at the end of the document. Without them, the act will not be valid and will not be evidence of the completion of the relevant work during legal proceedings (if such a scenario arises).

Where is the data stored from it?

If accounting is maintained by an organization in the 1C program, then the law provides for the storage of this type of document in the “Sales Documents” journal on an individual, separate page.

Electronic version of registration

As for the 1C program, to compile this type of document, select the “Sales” tab. Next, click to select the item “Sales (acts, invoices).” Next in “Services” - “Act”. The program automatically enters the current date. The accountant only needs to fill in the name of the company or individual who was hired to install the equipment as a contractor. The “Contract Number” field is also required to be filled out.

Important point! If the agreement provided for and made an advance payment, then an invoice is attached to the paper, which is mentioned in the main part of the act.

After filling out the basic data, clicking the “Add” or “Selection” tabs fills in data about what work was performed, when and in what volume. The last operation when filling out the document electronically is writing down the cost of the work. VAT is calculated automatically. Marks are placed on the details and existing signatures of the parties. After completing the formation of the act, you need to save it, post it and close it. The “Dt/Kt” tab will help you make sure that everything worked out.

What guarantees does the act provide for the contractor?

The paper is insurance for the contractor. It indicates that the equipment was in good working order at the time the order was placed.

For technically complex devices, it is also important that the installation was carried out by specialists in a particular field. This minimizes the likelihood of installation errors.

In the main part, if desired, the fact of conducting instructions with the customer on how to operate the equipment and the transfer of instructions regarding this can be stated. Also, as a guideline, specific periods during which the equipment was put into operation and can be used can be specified.

Possible mistakes

If there are inaccuracies in the equipment installation report, corrections are allowed. To do this, incorrect information is crossed out with one line, and the correct information is written next to it. The phrase “Believe the Corrected” and the signatures of both interested parties should also appear here as a sign of agreement with the amendments made.

During operation, the property gradually wears out. Cars that periodically require repairs are no exception. How are car parts written off in Russia, what are the features of drawing up the corresponding act?

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The main business transactions relating to vehicles include the receipt, movement and disposal of spare parts.

Each of these facts must be documented. This is especially important when writing off parts. What are the features of the act for writing off automobile spare parts in Russia?

General aspects

Automotive parts that are unusable should be scrapped. However, the essence of the procedure is not so clear.

First of all, there must be confirmation of the validity of the write-off. In addition, there may be situations when spare parts are deregistered but not retired.

For example, if an organization has the necessary parts, they can be used for repairs, which requires them to be written off as a separate object.

If a faulty spare part that is not suitable for restoration is written off, it is issued. The document is drawn up by a specially created commission with the participation of a mechanic.

Based on the statement, an application for the purchase of a new spare part is submitted. The application must be approved by the chief accountant and the head of the organization.

After this, the old spare part can be written off. The write-off is documented by a defective statement and.

When car repairs are carried out by a third party, spare parts can be written off on the basis of an invoice for the release of materials to the third party in the M-15 form.

In this case, it is additionally drawn up in a unified form.

When repairing on your own, the transfer of the part is carried out on the basis of a demand invoice, and the act can be drawn up in any form.

What it is

The act is the primary document confirming the fact of the transaction. Thus, the act of writing off car spare parts certifies the fact of writing off certain values ​​from the organization’s accounting records.

Upon completion of the repair, a materials write-off act is drawn up. In the event that there are spare parts suitable for use, they are received on the basis of a commission report. When spare parts are not subject to subsequent use, a disposal report is drawn up.

Filling out form OS-4a

A separate write-off procedure is provided in cases where car repairs are deemed inappropriate. For example, the physical wear and tear of the asset is too great, and the depreciation cost has already been written off.

In this situation, the vehicle is written off completely. For write-off, a standard form approved is used.

The act is drawn up in two copies. The first is sent to the accounting department along with a document confirming the deregistration of the car with the traffic police.

Another copy is retained by the responsible person and becomes the basis for depositing the valuables and materials remaining as a result of write-off.

When filling out form OS-4a:

Act OS-4a is signed by all members of the commission and the chief accountant. After this, the document is approved by the head of the organization.

Sample act for writing off tires

At this time, there are no approved standards regarding the write-off of spare parts and consumables, including tires used during the operation of vehicles.

The standard tire mileage is determined by the manufacturer. Guided by this information, the head of the enterprise can independently approve the mileage standards for car tires.

It is also permissible to base the approval on existing operating experience. In any case, operating mileage standards must be justified, economically justified and documented.

An organization may own certain material assets, which include not only equipment or vehicles, but also spare parts for equipment. At some point they may need to be used and this fact should be documented. To format the information properly, you can use a sample act of installing material assets, entering all the necessary information there.

Installation of spare parts

If there is a need for repairs and installation of spare parts, the organization can perform the required work on its own, if there are appropriate specialists on staff, or with the involvement of outside workers and concluding an agreement with them to provide the necessary services. In this case, the document will be considered the basis for further write-off of spare parts that were used, and will also serve as confirmation of the subsequent completion of work on the installation of parts.

An organization does not always have parts for repairs; then, before carrying out work, you must first purchase spare parts and register them as material assets belonging to the company, and only after that carry out replacement with the execution of the necessary installation certificate.

Private companies have no restrictions on the use of forms. Details can be entered into the list on the basis of invoices or receipt orders received, and the organization, if there is such a need, can develop some original forms for this purpose. The use of unified forms is not required by law, but any form must contain the company’s current details. After purchase, spare parts are processed in the warehouse and entered into the documents used for accounting, or, if necessary, sent directly to the company department that needs these parts.

For those organizations that are institutions, there are guidelines and forms for such a case. For received spare parts and their registration, a corresponding receipt order and a special approved form are used. Accounting is maintained in the appropriate book or cards of material assets, and distribution to departments is made when the corresponding invoice is issued, with the completion of the statement.

After installing the spare parts, the commission makes an appropriate decision to write off the used valuables, and also draws up a special act confirming this. The document is signed by the manager and sent to the accounting department. Institutions use an approved form for write-offs.

What should be in the act

Organizations can themselves develop and approve the form of such a document, while including in it some mandatory items regarding information about both the spare parts used and the devices or vehicles to be repaired with the replacement of parts:

• Title of the document and date of its preparation.
• Name of the organization.
• Information about the device or vehicle for which the spare parts are intended. This may be the brand, number and other important characteristics.
• Data on the spare parts used - name, number, brand and other information, including cost and service life.
• Information about the specific persons who compiled the document, as well as the signatures of these persons. Usually the data of the financially responsible person, the representative of the contractor and the specialist who performs the work are indicated.

In the upper right corner of the form, you must leave a free space in advance for the signature of the manager, who must familiarize himself with the act and approve it. Next, you can familiarize yourself with the act on the installation of material assets at the enterprise.

Act of installation of material assets (sample)

Some material assets, such as spare parts, are at some point used in the organization's activities, and for this they must be installed on equipment, vehicles, etc. At the same moment, there is a need to document (take into account) this fact. In such a situation, the organization can draw up an act of installation of material assets, a sample of which will be given in this article.

Installation procedure for spare parts

If there is a need to install a spare part, the organization can carry out this procedure on its own (if specialists are available) or involve a third-party specialized organization by concluding an appropriate agreement with it. The installation certificate will be the basis for writing off the corresponding material assets, and in the latter case, also confirmation of the fact that the contractor has completed the installation work.

The organization may not have a spare part. Then the latter must first purchase the part and take it into account as a material value.

A private organization is not limited to using a specific form to register the acquisition of material assets. Spare parts can be capitalized on the basis of documents according to the forms TORG-12 (invoices) or M-4 (receipt orders) approved by the State Statistics Committee of Russia. An organization can also develop and approve its own forms for these purposes. Since January 2013, these forms, as well as other forms included in the albums of unified forms of primary accounting documentation, are not mandatory for use. At the same time, the form approved by the organization itself must contain the details required by law (in particular, the Federal Law “On Accounting” dated December 6, 2011 N 402-FZ, Art. 9). Purchased spare parts are entered into accounting documents at the warehouse or immediately sent to the appropriate structural unit that needs them.

If the organization is an institution, it must be guided by the Methodological guidelines and forms approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. In particular, to register the receipt of spare parts, a receipt order for the acceptance of material assets (non-financial assets) in the form 0504207 (according to OKUD) is used, inventory and materials are recorded in a book or cards for recording material assets, and the issuance to the relevant structural unit is formalized by drawing up a demand invoice in the form 0504204 and statements of issuance of material assets for the needs of the institution in the form 0504210.

After installing a spare part in a private organization, the commission for writing off valuables makes a decision on writing off this material value from the register and draws up a write-off act, which is approved by the manager and sent to the accounting department to make the necessary entries. In an institution, the write-off is documented in a document in the form 0504230 - an act on the write-off of inventories.

Act of installation of material assets: sample

Since there is no legally approved form for such an act, the organization has the right to develop and approve the form of this document itself.

First of all, the installation report indicates information common to all primary accounting documents:

• title of the document (for example, “Act of installation of spare parts on a car”);
• date of document preparation;
• name of company;
• information about the equipment (vehicle, etc.) on which spare parts are installed (brand, number and other characteristics);
• information about installed spare parts (name, characteristics, cost, service life);
• information about the persons who drew up the act and their signatures. As a rule, the act is drawn up by a commission, which may include financially responsible persons (for spare parts and equipment/vehicle), a representative of the contractor (if installation services were provided by a third party) or a specialist from the organization who carried out the installation, as well as other employees of the organization.

In the upper right corner of the document there is space for the approval note and signature of the manager.

Sample act of installation of material assets