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Instrument write-off report sample

In this material we will look at why you need and how to fill out the MB-4 form (Act of disposal of low-value and wear-and-tear items). Let's talk about where to submit it and what details are needed to fill it out correctly. We will discuss common mistakes and answer the most common questions. We will also give recommendations on how to fill out the form.

Many organizations, especially those engaged in production activities, acquire ownership of property that does not have a high cost and a long service life. This category of valuables is included in the group of low-value and wearable objects. Despite the small costs associated with the acquisition, enterprises need to organize warehouse accounting and ensure control over the issuance of low-value property to employees.

The document flow system for objects that do not have a high value involves accounting forms developed at the legislative level and used in Russia.

Important! Companies have the opportunity to use documents approved independently if they contain all the required details.

Form MB-4 (Act of disposal of low-value and wear-and-tear items): what is it?

The act of disposal of IBP is a sample document approved by Decree of the State Statistics Committee No. 71a of October 30, 1997. The form of the form is unified and has a code in accordance with the OKUD classifier 0320002. This document is successfully used by Russian organizations to record the movement of low-value items in accounting.

This document is drawn up in cases where low-value property transferred for use to an employee of the organization is lost, worn out or damaged.

Step-by-step instructions for filling out MB-4

The unified form of the document is a form that has a front and back side.

The title side of the act includes the following components:

1. Retirement act header;
2. A table disclosing information about the document being compiled and the IBP accounting accounts;
3. A table designed to reflect data about a low-value property;
4. A table used to disclose information about the company employees in whose use the item was located.

The header is intended to disclose information about the organization and should reflect the following information:

• Name of the company and its structural division;
• Code in accordance with the OKPO classifier.

Table for displaying data about the document and accounting for low-value items in the company:

• Date of drawing up the act;
• Code of the type of operation being performed;
• Subdivision;
• Kind of activity;
• Correspondent accounts (account, analytics);
• The accounting unit of the object's release.

A table designed to reflect information about the IBP:

• Detailed information about the low-value object (type, grade, size) and item number;
• Unit of measurement of the object MBP indicating the code from the OKEI classifier;
• Quantity;
• Unit price;
• Amount excluding VAT and depreciation amount;
• Reason for leaving the organization (reason code and name).

The totals should be summed up in the “amount” columns. Below this table are the lines used by the employee responsible for drawing up the document to reflect in detail the reasons for the departure of the IBP object from the company.

Important! The title side of the form must be signed by the performer of the work.

The reverse side of the disposal certificate form is used to demonstrate data about the employee (workers) who had in use a specific item of low-value property. In this case, the table should provide interested users with the following information:

• Last name and initials of employees;
• Employee personnel number;
• Date of actual transfer of valuables;
• Signature of the person responsible for issuing the objects;
• Data on the calculation of the amount of deduction from guilty employees (percentage of accrued depreciation, cost minus accrued depreciation, type of deduction code, percentage and actual amount of deduction, amount of monthly contribution);
• Signature of the guilty employee.

Important! The completed document form must be signed by the head of the organization’s department, the storekeeper and an accounting employee.

Goskomstat recommends that the document be drawn up in at least two copies: one copy is intended for the unit in which the breakdown or loss of a low-value item directly occurred, and the other for the accounting service.

A legally drafted document is especially important for accounting employees, as it serves as the basis for deducting from wages the cost of damaged or lost low-value items.

Important! In order to organize the write-off of IBP objects in accounting, the primary form MB-4 is paired with document MB-8 “Act for write-off of low-value and wear-and-tear items.”

Typical violations when filling MB-4

Drawing up a disposal act in form MB-4 by the financially responsible person may be carried out with violations. Let's look at the table for the most common mistakes made when filling out this document.

In what programs can you draw up a disposal act?

Rating of the most asked questions

Question No. 1 Can an organization not fill out a disposal act, but use a self-developed sample form instead?

Yes, provided that the new document contains all the required details. Also, the developed form must be approved by order of the head of the company, and also secured as an annex to the accounting policy.

Question No. 2 Who must sign the title page of the unified MB-4 form?

The title side of the document should be signed by the employee who previously received the low-value item from the warehouse (or other storage location) and is responsible for it.

Question No. 3 Who is the person responsible for creating the document?

According to the general rules, the disposal act must be drawn up by the financially responsible person, who is responsible for ensuring the safety of the IBP.

The formation of an act for writing off low-value and wear-and-tear items occurs when the property classified as such items for some reason becomes unusable. As a rule, the unified form MB-8 is used for this.

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What applies to low-value and high-wear items?

In all organizations, one way or another, there is inexpensive and not particularly valuable property that is used in current work. It is not reflected as and its cost is quite small. This includes:

• computer and office equipment;
• Consumables;
• pieces of furniture;
• workwear;
• dishes;
• cleaning and detergents, etc.

This group also includes some tools, equipment, inventory, spare parts, in general, everything that is used to solve various problems in production, but quickly wears out and requires constant replacement.

In order to determine that an item is truly of low value and wears out quickly, you need to make sure that its shelf life does not exceed one year, and its cost does not exceed 40 thousand rubles.

The meaning of the write-off act

All property that the organization has must be recorded in special documentation. The fact of its presence has a direct impact on taxation (although only when using certain schemes, for example, the general tax system).

At the same time, in order to get rid of the property registered to the enterprise, it is necessary to draw up a special act - such a document allows you to write off unnecessary, obsolete, worn-out materials, equipment, etc. in a legal way.

For each type of inventory, there are different forms of documents; there is a special form for writing off low-value and wear-and-tear items.

Creation of a commission

Any property of an enterprise is written off, as a rule, by a specially created commission. It may include both company employees and third-party experts.

The appointment of commission members occurs by drawing up an appropriate order, which also approves the need to write off low-value items and which is issued on behalf of the director of the organization.

Members of the commission perform the following actions:

• study technical documentation (if any),
• certify the fact that the property has fallen into disrepair, is outdated or worn out,
• looking for reasons for this
• record that repair and further use of these inventory items is impossible.

Features of drawing up an act, sample

Today, there is no mandatory, unified form of an act for writing off low-value and wear-and-tear items, so employees of enterprises have every right to write an act in any form or, if the organization has a developed and approved sample document, according to its template. In addition, very often company representatives prefer to use the previously generally used form MB-8. This is due to the fact that it is clear and convenient in structure, contains all the necessary information, and there is no need to rack your brains over the composition of the document.

Filling out the header of the MB-8 form

The “header” of the form contains several lines for approval by its director - without his autograph the act will not acquire legal force. Then it is indicated:

• number assigned to the act;
• name of the organization and structural unit in which the write-off occurs, its OKPO code.

Filling out the front page of form MB-8

Under the “header” of the document there is the first table, where the following is entered:

• date of drawing up the act;
• transaction type code (in accordance with the classifier);
• structural unit that writes off inventory items;
• type of company activity (according to OKVED);
• information about the subaccount and analytical accounting code.

Below you enter the date of formation of the commission, the order number and the fact of write-off is recorded.

The second table includes detailed information about the property being written off:

• its name,
• quantity,
• cost,
• date of receipt,
• service life,
• reason for write-off and other characteristics.

Filling out the back page of form MB-8

On the reverse side of the act, there is first a continuation of the previous table, at the bottom of which the totals for the items being written off are summarized. Below it is indicated the total number of items, numbers and dates of their disposal. The last table of the act includes information about disposal.

What to pay attention to when registering

The execution of the act is completely left to the compiler. Form MB-8 can be filled out in handwriting or on a computer, while when printing it, you can use the organization’s letterhead or an ordinary sheet of paper.

The only condition that must be met: the act must be signed by all responsible persons included in the commission (autographs of employees involved in writing off low-value and wear-out items must be “live”).

But it is necessary to certify the form using a seal or stamp only if the norm for the use of stamp products is enshrined in the internal regulatory documents of the organization.

The act is drawn up in one copy, but if necessary, you can make additional copies of it.

What to do after drawing up the act

After drawing up the act, the written-off low-value and high-wear items are sent to scrap (to the closet or warehouse), and the act itself is transferred to the company’s accounting department for the final completion of the write-off procedure.

Conditions and period of document storage

After the process of writing off the property is completed, the act must be kept along with other similar documents in the archives of the enterprise in case of a possible tax audit. The duration of storage is determined by the internal regulations of the enterprise or the legislation of the Russian Federation. After the act loses its relevance, it can be disposed of.

When liquidating inexpensive and not particularly valuable property, for example, furniture or dishes, act MB-8 for write-off of low-value and wearable items(IBP). The document is drawn up in one copy for each type of IBP.

Form of act for write-off of low-value and wear-and-tear items

There is no unified act. It can be issued in any form, but the MB-8 form is usually used. It contains all the necessary data - no need to think about what to write. You can download a free form for writing off a low value property and a completed sample below.

MB-8: download to Excel

Be sure to write down the name of the items being liquidated, item and inventory numbers, unit of measurement, quantity, date of receipt, service life and reason for write-off. A sample act for writing off low value items is further on the page.

Low-value items include items whose shelf life is no more than one year and whose cost does not exceed 40,000 rubles.

The decision to liquidate property is made by a specially created commission. After items are scrapped, the act of writing off low-value and wear-and-tear items is transferred to the accounting department.

Form MB-8. Write-off act: sample filling

You can fill out the document manually or on a computer. In order not to make mistakes in the form, download a sample of filling out the MB-8 act. Put a dash in the empty lines - then you won’t be able to enter false information there.

Download form MB-8: sample filling

The header must have the director's signature - without it the document is invalid. In addition, enter the number, as well as the name of the organization and division in which the write-off occurs.

All members of the commission must sign the act of writing off low-value items.

If you are writing off several items that belong to different types, for example, office equipment and furniture, draw up a separate document for each of them. The general form MB-8 of the write-off act is drawn up for items of the same type. For example, you can combine a printer, scanner and phone in one document.

You can quickly fill out the act in the MyWarehouse service. Just enter the information about the IBP on the website and print the finished document.

Form MB-8: fill out online

In the MyWarehouse service you can issue an MB-8 act form in a few seconds. Fill in or select information about the IBP and the reason for the write-off. The system will automatically number and generate the document. Below is an example of filling out MB-8 from MyWarehouse.

All created documents are stored in MySklad - you have round-the-clock access from anywhere.

Write-off of low-value and high-wear items

Property is classified as IBP if:
• service life is no more than a year,
• unit cost does not exceed 40,000 rubles,
• it cannot be resold.

Such property is not reflected on the balance sheet as a fixed asset. This may include computer or office equipment, furniture, dishes, equipment, spare parts, etc. - everything that wears out quickly and requires frequent replacement.

Let's see how the IBP is written off.

How to write off low value

A commission is formed that examines the IBP and finds them unfit. She also controls the disposal of property for scrap. The director must sign an order for the commission to write off low-value items. Usually it is created for a year, and includes an employee from the company’s management, for example, a chief accountant or manager. In this case, the MB-8 act is taken as a sample order for the write-off of low-value and wear-out items - there is no need to issue a separate document.

Reasons for writing off low-value and high-wear items

There can be many reasons for writing off low value. Below is a table with the MBPs that are changed most often.

You can also develop your own sample act for writing off an IBP. But in this case, be careful - it’s easy to make a mistake or miss the right column. We recommend either an act for writing off low value - replace the data and use it.

Brief instructions on the use and completion of standard
interdepartmental forms of primary accounting documentation
low-value and wearable items

It has actually lost its force. Unified forms of primary accounting documentation for accounting for low-value and wear-and-tear items, as well as instructions for their use and completion, have been approved Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a.
____________________________________________________________

Registration and accounting of transactions related to the acquisition and receipt of low-value and wearable items, as well as their stocks in the warehouse, are carried out in accordance with the Basic Provisions for the Accounting of Materials at Enterprises and Construction Sites.

To account for the movement of low-value and high-wearing special tools from the manufacturing workshop to the receiving workshop, an invoice for the internal movement of materials in form N M-12 or M-13 is used.

Accounting for low-value and wear-out tools, workwear, safety shoes and individual safety devices located in warehouses (CIS) is reflected on the materials warehouse record card in Form N M-17.

To account for tools (devices), forms are provided based on two options for their receipt from the factory warehouse (CIS) to the dispensing storerooms of the workshops (DSK):

a) when all, without exception, operations involving the movement of tools and devices between the factory warehouse and distribution pantries are subject to mandatory registration with primary accounting documents;

b) when only operations on the movement of tools and devices are documented, leading to changes in stocks in the distribution pantries.

The release of tools (devices) from the central factory warehouse (CIS) to the dispensing storerooms of the workshops within the limit is issued by one of the limit-fence cards, and a one-time release to the workshops (departments) of the enterprise is a requirement in form N M-10 or M-11.

The procedure for organizing primary accounting and issuance of items related to special tools, special devices and replacement equipment is established by ministries and departments in industry guidelines or instructions for accounting of low-value and wearable items.

Accounting for instruments and devices made of precious metals and diamonds or containing them is carried out in accordance with the rules set out in special instructions of the USSR Ministry of Finance.

Industrial and household equipment is released to financially responsible persons from the enterprise's warehouse on the basis of requirements formalized in the prescribed manner.

Accounting for production and household inventory is maintained by financially responsible persons using two card indexes, one of which is built by the names of the inventory, and the other by the individuals to whom the inventory is issued for use.

Ministries and departments, based on industry specifics, can establish a different procedure for the primary accounting of inventory, which allows for effective control over its safety.

For household equipment located in departments, services, management offices, as well as workshops and other divisions, it is recommended to draw up inventories in two copies, one of which is handed over to the employee responsible for the safety of the equipment in this department, and the second remains with the receipt of this employee from the financially responsible person.

Statement for replenishment (withdrawal) of permanent stock
tools (devices) (form N MB-1)

The form is used to record changes in the stock of tools (devices) in dispensing pantries at those enterprises where accounting is kept on the principle of establishing a permanent working (exchange) fund. The statement is drawn up in two copies by the head of the workshop together with the head of the instrumental or planning department if it is necessary to change the norm of the constant supply of tools (devices). One copy of the statement is located in the tool department, the second - in the workshop.

Based on the data in the statement for the replenishment (withdrawal) of the permanent stock of tools, Form N MB-1, changes are made to the inventory cards of the instrumental dispensing storeroom (IRC) - the standard interdepartmental form N M-17.

Accounting card for low-value and high-wear items
(form N MB-2)

The form is used to record various low-value and wearable items issued to the employee from the distribution storeroom of the workshop for long-term use. Low-value items can also be issued to a team of workers against the foreman’s signature on the card. Filled out in one copy by the storekeeper for each employee who received these items. Upon receipt of each item, the employee signs the card. When an employee delivers items to the storeroom, the storekeeper, after checking them, notes the date, their quantity and signs on the card.

The card is stored in the filing cabinet of the pantry.

To account for tools (devices) issued to a worker from the workshop storeroom for short-term use, a tool mark is used, which indicates the number of the tool distribution storeroom, the workshop number, and the worker’s personnel number. The storekeeper issues only one tool for each brand. When issuing tools to a worker, the dispensing storekeeper places tool marks in the cells of the rack in which the issued tools are stored. When handing over the tools to the storekeeper, the worker receives his stamps back.

Order for repair or sharpening of tools (devices)
(form N MB-3)

The form is used to record tools (devices) transferred for sharpening or repair. It is used in those enterprises where sharpening and repair of tools (devices) are carried out in a centralized manner. The order is issued in duplicate by the distribution pantry storekeeper. One copy remains with the storekeeper with a receipt from the performer, the other is transferred along with the tool to the performing workshop (sharpening workshop). After sharpening or repairing tools (devices), the storekeeper makes a note in his copy about the return of the tool (devices) and signs the copy of the performing workshop.

Act of disposal of low-value and wear-and-tear items
(form N MB-4)

The form is used to document the breakdown and loss of tools (devices) and other low-value and wearable items. The act is drawn up in one copy by the foreman and the head of the workshop (section).

In case of breakage, damage or loss of low-value and wearable items due to the fault of the employee, the report is drawn up in two copies. One copy remains in the workshop (on site), and the second is sent to the accounting department to deduct the cost of a broken, damaged or lost item from the employee in accordance with the established procedure.

When an employee presents a disposal certificate, instead of an unusable or lost item, a usable item is issued and recorded in the record card for low-value and wearable items in Form N MB-2. Disposal acts are subsequently attached to the write-off act (forms N MB-5 and MB-8).

Columns 12-16 on the back of the form are filled out in all cases, not only when withholding amounts from guilty persons.

The act of disposal of low-value and wear-and-tear items can be drawn up for one or more employees.

If items of low value or wear and tear are lost, a separate act is drawn up, which is also the basis for writing off these items from the material register.

Act on writing off tools (devices) and exchanging them for
suitable (form N MB-5)

The form is used to formalize the write-off of tools (devices) that have become unusable and exchange them for suitable ones at those enterprises where accounting is carried out using the exchange (working) fund method. The act is drawn up in one copy by the workshop commission on the basis of one-time acts of disposal of low-value and wear-out items (Form N MB-4). According to the act, the unusable instrument is handed over to the storage room for scrap. The act is endorsed by the head of the tool or planning department and submitted to the central tool warehouse (CIS). The warehouse issues tools (devices) to the workshop of the same name, brand and size according to the act without issuing requirements and limit cards. After the warehouse issues the tools (devices), the act is transferred to the accounting department. In accounting, according to the acts, tools (devices) are written off from the warehouse, without reflecting their movement through the dispensing storerooms of the workshops. The tool (device) issued by the warehouse in the order of exchange according to acts is not reflected in the registration cards of the distribution pantries.

Personal account card for workwear and safety footwear
and safety devices (form N MB-6)

The form is used to record workwear, safety shoes and safety devices issued to employees of the enterprise for individual use according to established standards. The card is kept in one copy and is kept by the storekeeper of the workshop (area).

In case of loss of taken items, special clothing, safety shoes or safety devices, in the personal card in form N MB-6, in the line of the lost item in the “Returned” section, the following entry is made: “Disposal certificate N__________ and date.”

Duty work clothes, special footwear and safety devices for collective use, issued to workers and employees only for the duration of the work for which they are provided, must be kept in storerooms and issued under the responsibility of foremen and other workers, the list of which is approved by the head of the enterprise.

Duty workwear, special footwear and safety equipment are recorded on separate cards marked “Duty”.

When using punching and electronic computers for accounting, a personal card is not kept.

Record sheet for acceptance and return of workwear
(form N MB-7)

The form is used to record workwear accepted from employees for washing, disinfection, repair and summer storage. The statement is filled out in one copy by the financially responsible person. Acceptance of workwear and its return are formalized with the appropriate signatures.

A separate statement is drawn up for each purpose of acceptance of workwear.

Act on write-off of low-value and wear-and-tear items
(form N MB-8)

The form is used to formalize the write-off of obsolete, worn-out and unsuitable for further use tools (devices), work clothes, safety shoes, safety devices at the end of their wear period, other low-value and wear-out items and handing them over to the scrap storage room. The act is drawn up in one copy by the commission on the basis of one-time acts of disposal of low-value and wear-out items (Form N MB-4). After the written-off items are handed over to the scrap storage room, the act with a receipt from the storekeeper is submitted to the accounting department.

For different types of low-value and high-wear items, write-off acts are drawn up separately.

The document test is checked against:
"Accounting",
Moscow, 1988, part 2.