Documentation of the movement of fixed assets. Relocation of fixed assets Act of relocation of fixed assets

The invoice for the internal movement of fixed assets, form OS-2, is intended to document the actual movement of any fixed assets of the organization. This can be interaction between workshops, sections, departments. The main thing is that both sides of the process (receiving and receiving units) belong to the same company.

FILES

An organization may include buildings, various equipment, machines, instruments, computer equipment, inventory, various tools, livestock, etc. All this may well be transferred from one workshop or site to another.

If the useful life of different parts of one building is different, then it is worth dividing it into two independent objects and describing it separately.

Important application features

The transfer invoice is not a document confirming the gratuitous transfer. For the latter, there is , which implies the untimely presence of an object of fixed assets in the jurisdiction of the receiving unit.

Important! Form OS-2 implies temporary displacement. It may be associated with repair work, temporary operation, etc.

Filling algorithm

The invoice is filled out on both sides. It consists of a header on the title side, a table of seven columns that continues on the reverse side, as well as a place for a brief description of the transferred object and signatures of the responsible persons.

In the upper right corner of the title part of the document there is a link to the Decree of the State Statistics Committee of 2003, which approved this form as mandatory. After 10 years, it became a recommendation, but its use continues.

At the top of the invoice, the OKUD and OKPO forms and the name of the company within which the movement takes place are indicated. The unit from which the object is being withdrawn is indicated first (it is called the “delivery”). The recipient department is indicated below.

Attention! The invoice must be filled out by the delivery department.

After the names of the departments, the name of the document, the date of preparation of the paper and the assigned number are written.

Below is a table with:

• number;
• a description that includes the date of manufacture (or construction), full name, inventory number;
• number of transferred objects in pieces;
• cost;
• results.

After the table, space is left to describe the object, its technical and other characteristics. When filling out, these lines cannot be left blank.


You can mention the condition (good, excellent, satisfactory), existing defects (scuffs, chips, etc.), and describe the packaging. If warranty cards or instructions are included, these are also included.

At the end there should be signatures (deciphered) of the persons who made the delivery and acceptance. The fact that information about the movement was entered into the accounting book is confirmed by the chief accountant (or simply the accountant who carried out the data transfer).

Important! When putting signatures, mentioning the positions of persons is mandatory.

Nuances of filling

Rows in the table should not be left empty. If a document is generated electronically, then unfilled sections of the document are simply deleted. If the paper is already printed, they are crossed out. Corrections to the invoice are not recommended. But if a mistake was made, it is corrected by a longitudinal strikethrough and the inscription “Believe the corrected one.” Moreover, next to this inscription there must be signatures of all persons who are also signed at the end of the document: the chief accountant, the handing over and receiving persons.

Is it possible to change graphs?

All this data is necessary for maintaining full-fledged accounting and warehouse records in the organization. Since 2013, this form has ceased to be mandatory. It became only advisory, in accordance with the law “On Accounting” dated 06.12.2011 No. 402-FZ.

At its own discretion, the organization has the right to refuse some columns of the primary document or add new ones. However, all these changes must be documented and have good reasons.

In short, the form is widely used today because it is convenient, illustrates the maximum amount of information and does not confuse regulatory authorities when conducting inspections and audits.

How many copies will be required?

The invoice must be filled out in at least 3 identical copies. This is done so that one invoice remains with the accountant (or the employee performing his duties) for the generation of further reporting. The second paper must be kept by the employee responsible for it for a specific facility. And the third option must be provided to the receiving party as confirmation of the verified fact. Ideally, all 3 invoices have 3 signatures of employees who are financially responsible.

What documents are filled out based on

The information contained in the completed form is used to create an inventory book for accounting for fixed assets. Individual or group accounting is assumed.

Control

If during the inspection it is discovered that the object is under the jurisdiction of one division, but is registered with another, then the organization will face administrative liability in the form of a fine.

If a violation is detected for the first time and it does not lead to an understatement of taxes, then the company can get off with a fine of 5 thousand rubles.

If during the audit it is discovered that there is no invoice for the movement of fixed assets, form OS-2, and this fact will underestimate the taxes due from the organization, then less than 15 thousand rubles. There is no penalty for such a violation. Moreover, an amount of 10% of the total tax not paid for this reason may be assigned (but this amount will still not be less than 15 thousand rubles).

Any business transactions in the organization are documented with primary accounting documents (Part 1, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ). And operations with fixed assets are no exception. We will tell you about documenting fixed assets (fixed assets) in an organization in our consultation.

Are there mandatory forms for OS

The current accounting legislation does not provide for the mandatory use of any specific primary document for documenting the movement of fixed assets and their availability (Information of the Ministry of Finance No. PZ-10/2012).

At the same time, you can use forms that have been approved by the State Statistics Committee for accounting for fixed assets. In any case, no matter what forms the organization uses (“Goskmostat” or independently developed, including based on Goskmostat documents), it needs to consolidate these forms in.

In our consultation we will present those basic forms of primary accounting documents for fixed assets that were approved by the State Statistics Committee. After all, they are currently used most widely, incl. are used by default in most accounting programs.

Documentary accounting of the receipt of fixed assets

When fixed assets are received by an organization, both the consignment note (form No. TORG-12) (Decree of the State Statistics Committee of December 25, 1998 No. 132) and the forms approved by the Resolution of the State Statistics Committee of January 21, 2003 No. 7 are most often used. These include, in particular, :

• form No. OS-1);
• form No. OS-1a);
• form No. OS-1b);
• Certificate of acceptance (receipt) of equipment (form No. OS-14).

Documentary accounting of the presence and movement of fixed assets

For current accounting of fixed assets for received objects, one of the following documents is drawn up:

• Inventory card for recording a fixed asset item (form No. OS-6);
• Inventory card for group accounting of fixed assets (form No. OS-6a);
• Inventory book for accounting of fixed assets (form No. OS-6b).

Resolution of the State Statistics Committee dated January 21, 2003 No. 7 also provides for the following primary accounting documents that can be drawn up:

• acceptance and transfer of equipment for installation (form No. OS-15 “Act on acceptance and transfer of equipment for installation”);
• detection of equipment defects (form No. OS-16 “Act on identified equipment defects”);
• internal movement of fixed assets within the organization (between structural divisions) (form No. OS-2 “Invoice for internal movement of fixed assets”);
• acceptance and delivery of fixed assets from repair, reconstruction, modernization (form No. OS-3 “Act on acceptance and delivery of repaired, reconstructed, modernized fixed assets”).

Documentary accounting of asset disposal

When disposing of fixed assets, in particular, the following forms of primary accounting documents can be used, depending on the reason for disposal:

• Act on acceptance and transfer of fixed assets (except for buildings, structures) (form No. OS-1);
• Certificate of acceptance and transfer of a building (structure) (form No. OS-1a);
• Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (form No. OS-1b);
• Act on write-off of fixed assets (except for vehicles) (

OS objects during operation can move between organizational units. This process may be accompanied by a change of financially responsible persons.

Consider the following example:

On January 27, 2009, it was decided to move the air conditioner (inventory number 000000002) from the Administration division of the organization to the Production Shop division and appoint a new materially responsible person for it - Ivan Ivanovich Ivanov.

In order to perform this operation, let's create a document Moving OS (OS > Move OS). In Fig. 9.55 you can see the completed document form.

Rice. 9.55. Document Moving OS

Let's look at the features of filling out its fields.

In field Organization An organization is introduced whose fixed assets need to be moved.

In field Event enter the name of the event occurring with the fixed asset. This event must be selected from the directory. If, when you open the reference book from the document window, you find it empty, you need to create a new event, and, in this case, you need this event to have the form Internal movement(Fig. 9.56). The name of the event is not particularly important.

Rice. 9.56. Filling out the Fixed Asset Events directory

In the parameter group Accounting data we must specify the division ( Production workshop or Administration) and a new financially responsible person ( Ivanov Ivan Ivanovich).

In the tabular section Fixed assets you need to specify those OS objects that are to be moved. It is filled out based on the directory Fixed assets.

After posting the document, it does not generate accounting and tax records, but makes changes to some registers (Fig. 9.57).

Rice. 9.57. Document movements OS movement across registers

Information in the register Location of OS (accounting) was made that Air conditioner was moved to the unit Manufacturing facility under financial liability Ivanov Ivan Ivanovich.

In the information register OS Events organizations made a record of the fact of internal movement of an OS object.

I think here you might have noticed that the fixed asset was moved from a division for which depreciation on fixed assets is charged to account 26, to a division for which expenses are recorded on account 20. This means that our work on moving the fixed asset is not yet completed - you need to tell the system how to allocate depreciation in a new way. To do this you need to use the document ( OS > Depreciation parameters > Changing the method of reflecting expenses for asset depreciation), rice. 9.58.

Rice. 9.58. Document Changing the method of reflecting expenses for depreciation of fixed assets

In field Event The basis for changing depreciation must be indicated. It is filled out from a directory already known to you Events with fixed assets(type of event - Other).

Field Way should be completed indicating the depreciation method that should now be applied to the fixed asset.

To a table field Fixed assets We enter a list of fixed assets for which we want to change the way in which depreciation expenses are reflected.

After execution, the document generates records in the following registers (Fig. 9.59).

Rice. 9.59. Result of the document: Changing the method of reflecting expenses for depreciation of fixed assets

In the information register Methods of reflecting expenses for depreciation of fixed assets (accounting) a record is made of the new method used for the OS object.

In the information register Methods of reflecting expenses for depreciation of fixed assets (tax accounting) a record is also made of the new method of recording expenses.

In the information register OS events of organizations A record is made of the event that led to a change in the way depreciation expenses are recorded.

Pay attention to what the information register looks like Method of reflecting expenses for depreciation of fixed assets (accounting)(Fig. 9.60).

Rice. 9.60. Document movements Changing the method of reflecting expenses for depreciation of fixed assets in the register Methods of reflecting expenses for depreciation of fixed assets (accounting)

Please note that for the OS object Air conditioner There are two entries in the register. The first was done when accepting an object for accounting when entering initial balances for fixed assets. The second was done using the document discussed above. When calculating depreciation at the end of May 2009, depreciation will go to account 26. But starting from January 2009, it will go to account 20.

At enterprises that have separate divisions, situations often arise when it is necessary to move property between these divisions. Even more often at enterprises there is a change of financially responsible persons. Consequently, the transfer of assets belonging to the previous financially responsible employee to the new employee is inevitable. Any business action must be documented. In order to record the movement of fixed assets within the company and subsequently reflect this operation in accounting, an invoice for the internal movement of fixed assets is used.

For this invoice, there is a unified form - No. OS-2, approved by Resolution of the State Statistics Committee of the Russian Federation No. 7 of January 21, 2003. In 2013, the Federal Law “On Accounting” No. 402-FZ was adopted. With the entry into force of this law, the use of unified forms became optional. The accounting department of an enterprise can itself prepare a document recording the fact of the movement of property. The optimal basis for this document is the unified form OS-2. A fundamental requirement for the prepared form: it must include all the details listed in Federal Law No. 402-FZ.

When is the OS-2 consignment note used?

Let's consider when you need to use an invoice for the internal movement of fixed assets.

• Firstly, as mentioned above, when moving property between departments, i.e. within the enterprise;
• Secondly, when changing the financially responsible person;
• Thirdly, when transferring property for repair, modification, reconstruction or modernization to a specialized department of the organization.

Rules for drawing up the OS-2 form

• The financially responsible person of the department in which the donated property is stored is responsible for drawing up the invoice;
• Three copies of the invoice are issued: the first is for the employee of the transferring party responsible for the safety of the property, the second is issued to the responsible employee of the receiving party, the third is submitted to the accounting service for timely recording of the fact of the business transaction;
• In all three copies of the invoice, the signatures of the persons of both parties involved in the movement (deliver and recipient) are affixed;
• An invoice must be prepared for each fact of internal movement of fixed assets.

An invoice in the OS-2 form is used only for internal transfer of values, i.e. within the organization.

How to fill out the OS-2 invoice

If you are using the OS-2 form, keep in mind that changes cannot be made to the unified forms, and all required fields must be filled out. The invoice OS-2 is double-sided. The name of the company is written in the header on the front side. The line “deliver” indicates the division of the enterprise on whose balance sheet the transferred property is stored. In the “recipient” line, the division that receives the property on its balance sheet is registered. In addition, you must fill out the form code according to OKUD (0306032) and the organization code according to OKPO. Mandatory details are the number and date of the document.

The invoice in form OS-2 consists of 7 columns:

1. Number in order. When several different valuables are moved at the same time, data about them is written down line by line in order, one below the other;
2. Name of the fixed asset item. The name of the property is written down according to the entry in the inventory card;
3. Date of acquisition (year of manufacture, construction) of the fixed asset;
4. Inventory number of the fixed asset item;
5. Quantity. The quantity of property to be rented is specified;
6. Unit cost. The price of one unit of fixed assets is written down in rubles;
7. The cost of everything. The total value of assets is recorded in rubles.

Be sure to cross out empty lines!

Using the “note” line on the back of the form, it is necessary to characterize the moving objects of fixed assets (appearance, equipment configuration, its actual wear and tear, etc.).

The financially responsible employee of the giving party signs in the “Passed” field, and the financially responsible employee of the acquiring party signs in the “Accepted” field. The positions and personnel numbers of the signing employees must be written down in accordance with the staffing table.

As you know, the main accounting register for fixed assets is the inventory card. All information about the fixed asset object is entered there. Data on internal movements are noted on the basis of the invoice for the internal movement of fixed assets.

The inventory card must include:

• Date of;
• Number of the invoice according to which the mark was made.

In turn, a note is placed on the invoice that all the necessary entries in the card have been completed.

The movement of fixed assets within a company is an essential fact of economic activity, which is subject to mandatory documentary recording. The use of an invoice in the OS-2 form significantly simplifies the accounting of the movement of enterprise assets. In addition, the safety of property is ensured.

1C: Accounting 8.2. A clear tutorial for beginners Gladky Alexey Anatolyevich

Transfer of fixed assets within the enterprise

Internal movement of fixed assets is an operation that is periodically performed in many enterprises. Its essence lies in the fact that an object of fixed assets is transferred from one division of the enterprise to another, but does not leave the enterprise.

In the 1C Accounting 8 program, such operations are formalized using the document Transfer of OS. A characteristic feature of this document is that based on the results of its implementation, accounting entries are not automatically generated (as is the case in most other configuration documents), but only changes are made to the information registers “Location of OS (accounting)” and “OS Events” organizations." To open these registers for viewing, execute the main menu command Operations? Information registers (this command is only available in full interface mode), and select the register in the window that opens.

To switch to the mode of working with documents Moving OS, select the OS? command in the main menu of the program. Move OS, or use the appropriate function bar link. In any case, the window shown in Fig. 7.8.

Rice. 7.8. Window for the list of documents for internal movement of fixed assets

In the corresponding columns of this window, for each item in the list, the document posting symbol is displayed (in Fig. 7.8 the first document is registered, and the second is not), the date of its formation, number, name of the company (within which the internal movement of fixed assets was carried out), the name of the structural division, full name of the materially responsible person, as well as the name of the user responsible for generating the document.

To create a new document, click the Add button in the toolbar, and to edit an existing one, double-click on it. The window for entering and editing a document is shown in Fig. 7.9.

Rice. 7.9. Window for editing a document for internal OS relocation

The Number and From parameters, which are located at the top of the window, are filled in and edited in the same way as when working with other configuration documents. The same applies to the Organization field, which indicates the name of the organization on whose behalf the document is being drawn up.

The Event field indicates the name of the event that occurs with a fixed asset object (or several objects, the list of which is formed in the tabular part of the window). In this case, you can specify the value Internal movement of fixed assets here (provided that such an event is available in the corresponding directory), but note that this parameter is not required to be filled out.

Then you need to indicate the name of the department to which the fixed assets are moved according to the document. The required value is selected in the Division field from the corresponding directory. Similarly, in the MOL field, the full name of the materially responsible person is indicated, who will be responsible for the fixed assets after they are moved.

ATTENTION

Please note that without filling out the Organization, Division and MOL parameters, you will not be able to post an accounting document.

The main part of the editing window is occupied by a table in which a list of transferred fixed assets is formed. To include a fixed asset object in this list, click the Add button in the toolbar or the Insert key, then in the Fixed asset field, click the selection button and select a value in the fixed assets directory window that opens. After this, the inventory number of the object will be displayed in the Inv. field. No. (inventory numbers are assigned in the directory of fixed assets).

The document generation is completed by clicking the OK button. Using the Save button, you can save the entered data without posting the document. The Close button is intended to exit this mode without saving the changes made.

After posting the document, you can view how it is reflected in the configuration registers. To do this, execute the Go to? command in the editing window. Movement of the document by registers - as a result, a window will open, which is shown in Fig. 7.10.

Rice. 7.10. Information about posting a document to registers

This report can be printed by pressing the key combination Ctrl+P or by executing the main menu command File? Seal.